Fringe benefits tax return 2024 instructions

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

The FBT rates and thresholds have not changed for the FBT year ending 31 March 2024.

Instructions for completing your return.

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

Instructions for not-for-profit employers.

Choose from this list of categories for Item 23.

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

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

You can use these examples to complete your return.