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About declarations

This document contains links to declarations required for fringe benefits record keeping. This link will download a file

Last updated 2 October 2023

An employee declaration is written advice given by an employee to you, their employer. It contains information about the fringe benefits they have received.

You can receive employee declarations electronically, however, the declaration must be signed by the employee using an electronic signature.

This means employees can provide employee declarations to you – in the approved format – electronically with their electronic signature if both:

  • you consented to the method of electronic signature
  • the electronic declaration, in order to determine your fringe benefits tax (FBT) liability, is    
    • readily accessible and understandable, and
    • convertible into written English.

You must obtain all employee declarations no later than the day on which your FBT return is due to be lodged.

If you don't have to lodge a return, you must have the employee declarations by 21 May.

Note: Do not send us the declarations. You are required to retain these as part of your business records.

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Recent updates to declarations

We are progressively updating our declarations to make them fillable forms. You may find that the wording has changed slightly as a result of this review. Where that is the case, and the declaration that you're using has different wording but is providing the same information, you do not need to update your declaration.

The airline transport declaration has been removed as it is no longer required, because there is no separate category of airline transport benefits.

Declarations required for record keeping

Following are links to declarations required for fringe benefits record keeping:

Expense payment




Transport related