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2023 Fringe benefits tax return instructions

Instructions for completing your 2023 Fringe benefits tax (FBT) return, including examples.

Last updated 3 April 2023

Lodgment and payment dates may differ depending on if you lodge your own FBT return, or a tax agent lodges on your behalf.

You may also wish to refer to the 2023 Fringe benefits tax (FBT) return and the FBT guide for employers.

What's new in FBT

Read about recent events and changes affecting fringe benefits tax (FBT).

FBT rates and thresholds

The FBT rates and thresholds have not changed for the FBT year ending 31 March 2023.

Completing your 2023 FBT return – all employers

Instructions for completing your return.

2023 FBT return calculation details – taxable employers

Steps showing how to complete your return calculation details (items 14A to 23) and declarations (items 24 and 25).

Not-for-profit employers – completing your 2023 FBT return

Instructions for not-for-profit employers.

Item 23 Fringe benefit categories

Choose from this list of categories for Item 23.

Keeping records for FBT

FBT records you must keep and the duration you need to keep them for.

Calculation rates

Find the per kilometre rate you need to use for calculating FBT for motor vehicles.

Worked examples – not-for-profit employers – completing your FBT return

Instructions for completing your 2023 Fringe benefits tax (FBT) return, including examples.

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