- you are a registered agent
- your client is registered with us as a fringe benefits tax (FBT) payer
- your client does not have to lodge an FBT return for the year of lodgment.
Notify us if lodgment is not required before the lodgment due date so we can update our records. This will avoid us seeking a return from your client at a later date.
You only need to use one form to advise us that lodgment is not required for multiple clients and years.
Send the completed FBT non-lodgment advice (registered agents) form via Practice mail in Online services for agents using the:
- topic: Fringe benefits tax (FBT)
- subject: FBT non-lodgment advice and FBT returns.
Processing may take up to 28 days around peak lodgment dates. Do not resend the FBT non-lodgment advice for the same clients within the 28-day processing period.Use this form if you are a registered agent and your client is registered with us as a fringe benefits tax (FBT) payer and their taxable amount during an FBT year is nil.