Fringe benefits tax (FBT) return 2018

If you have an FBT liability (otherwise known as a fringe benefits taxable amount) for the FBT year ending 31 March 2018, you must lodge an FBT return by 21 May 2018. This is unless:

• we accept a request you make to lodge late
• a registered tax agent lodges your return electronically and meets our lodgment on-time requirements.

Table 1: Key dates for lodgment and payment

Due date for lodgment	Due date for payment	Description
20 May 2018		Final date for states and territories that want to nominate an eligible state or territory body as an employer, or vary, or revoke a previous nomination
21 May 2018	21 May 2018	Lodge and pay 2018 FBT return for self preparers Lodge 2018 FBT return for tax agents (if lodging by paper)
21 May 2018		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
	28 May 2018	Pay 2018 FBT return for tax agents
25 June 2018		Lodge 2018 FBT return for tax agents (if lodging electronically and under the lodgment program and meets our lodgment on-time requirements)

If you haven't previously paid FBT, or if the amount of FBT you had to pay for the previous year was less than $3,000, you must pay the tax once a year when you lodge your annual FBT return.

If you had to pay FBT of $3,000 or more for the previous year, you must pay FBT quarterly with your activity statement in the subsequent year. You need to make a balancing payment (if any) when you lodge your FBT return by 21 May, unless you've made other arrangements with us.

If your FBT liability is nil, and you did not vary your FBT instalments to nil, you need to lodge a return for the year ending 31 March 2018.

Lodging an FBT return will allow us to update our records and make these credits available to you.

If your FBT liability for the year is nil, and you are registered for FBT, you don’t need to lodge an FBT return for the year. You should complete a Fringe benefits tax – notice of non-lodgment by the time your return is due.

How to lodge your FBT return

You can lodge your FBT return:

• 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 2018 (PDF, 237KB)This link will download a file
• Alternatively, you can obtain a paper copy of the Fringe benefits tax (FBT) return 2018 (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

   

See also:

• Completing your 2018 fringe benefits tax return – instructions for completing your 2018 FBT return
• Prior year FBT returns and accompanying instructions

Lodge this return if you have an FBT liability (otherwise known as a fringe benefits taxable amount) for the year ending 31 March 2018. Lodge your FBT return (NAT1067) by 21 May 2018 unless we have allowed you to lodge it later or because a registered agent lodges your return electronically.