2021 Fringe benefits tax (FBT) return

You must lodge a 2021 Fringe benefits tax (FBT) return if you have a fringe benefits tax liability (also known as a fringe benefits taxable amount).

When to lodge

If you prepare your own 2021 FBT return, you can lodge up until 25 June 2021 without incurring a failure to lodge on time penalty.

Lodgment and payment dates may differ if a tax agent prepares your FBT return or meets our lodgment program requirements for FBT.

If you need an extension of time to lodge and you are:

lodging through a tax agent – contact them
not lodging through a tax agent – phone us on 13 28 66.

If the due date falls on a weekend or public holiday, you can lodge and make payment on the next business day.

If you’re worried you’ll have difficulty paying on time, phone us on 13 11 42.

When to pay

You must pay your FBT liability by 21 May. General interest charge will apply to payments made after 21 May 2021.

Key dates

Table 1: Key dates for FBT lodgment
Description	Due date for lodgment
Final date for self preparers to lodge 2021 FBT return, without incurring a failure to lodge on time penalty	25 June 2021
2021 FBT return for tax agents (paper lodgment)	21 May 2021
2021 FBT return for tax agents (electronic lodgment under the lodgment program where our requirements are met)	25 June 2021
Final date for tax agents to add new FBT clients to their client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns	21 May 2021

Table 2: Key dates for FBT liability payment
Description	Due date for payment
2021 FBT return for self-preparers	21 May 2021
2021 FBT return for tax agents (paper lodgment)	21 May 2021
Final date for tax agents to add new FBT clients to their client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns	21 May 2021
2021 FBT return for tax agents (electronic lodgment under the lodgment program where our requirements are met)	25 June 2021

Table 3: Other key date
Description	Due date for payment
Final date for states and territories that want to nominate an eligible state or territory body as an employer to lodge a nomination; or vary, or revoke a previous nomination	21 May 2021

Paying FBT

If you haven't paid FBT before, or if the amount of FBT you had to pay for the previous year was less than $3,000, you only make one payment for the year.

If you paid FBT of $3,000 or more for the previous year, you must pay FBT quarterly with your activity statement in the following year.

You need to make a balancing payment (if any) by 21 May, unless you've made other arrangements with us.

Requirements to lodge

You must lodge an FBT return if you have an FBT liability for the FBT year.

If you did not have an FBT liability for the FBT year, and you did not vary your FBT instalments to nil during that year, you also need to lodge an FBT return. Lodging an FBT return will allow us to update our records and refund the FBT instalment credits you paid during the FBT year.

When you don’t need to lodge an FBT return

You don’t need to lodge if you did not have an FBT liability for the FBT year and you don’t pay your liability by instalments.

Instead you must complete a Fringe benefits tax – notice of non-lodgment by the time your return would otherwise be due.

How to lodge your FBT return

You can lodge your FBT return either:

electronically, using your Standard Business ReportingExternal Link (SBR)-enabled software
through your tax agent
by post.

Electronic lodgments are generally processed within two weeks. Most paper lodgments are processed within 10 weeks.

If you lodge by paper:

download the Fringe benefits tax (FBT) return 2021 (NAT 1067, PDF 346KB)This link will download a file
alternatively, obtain a paper copy of the Fringe benefits tax (FBT) return 2021 (NAT 1067) by using our online publication ordering service or phoning 1300 720 092
send your completed FBT return to

Australian Taxation Office
GPO Box 9845
[insert the name and postcode of your capital city]

For example

Australian Taxation Office
GPO Box 9845
SYDNEY NSW 2001

Table 4: Postcodes for each capital city
Capital city	Postcode
Adelaide, South Australia	5001
Brisbane, Queensland	4001
Canberra, Australian Capital Territory	2601
Darwin, Northern Territory	0801
Hobart, Tasmania	7001
Melbourne, Victoria	3001
Perth, Western Australia	6001
Sydney, New South Wales	2001

See also