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  • How to lodge your FBT return

    You can lodge your annual FBT return using one of the following methods:

    • electronically
    • through your tax agent
    • by post.

    You need to lodge and pay by the due date.

    On this page

    When to lodge and pay

    If you have an FBT liability, you must lodge a return and pay the FBT you owe for the FBT year by 21 May, unless:

    • we accept a request you make for an extension of time to lodge
    • a registered tax agent lodges your return electronically and meets our lodgment program requirements for FBT
    • the due date falls on a weekend or public holiday.

    If the due date falls on a weekend or public holiday, you can lodge and pay on the next business day. For example, 21 May 2022 is a Saturday, so you must lodge and pay by the next business day – which is 23 May 2022.

    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 had to pay $3,000 or more in the previous year, you must pay your FBT in quarterly instalments for the next FBT year. You pay these through your quarterly activity statement. If you need to make a balancing payment, the due date is 21 May.

    If you didn't have an FBT liability for an FBT year, and you didn't vary your FBT instalments to nil during that year, you will need to lodge an FBT return. This will allow us to update our records and refund any FBT instalment credits you paid during the FBT year.

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

    Extension of time to lodge

    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.

    When you don’t need to lodge an FBT return

    You don’t need to lodge if you didn't 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 (NAT 3094). Lodge this by the time your return would normally be due.

    How to lodge

    To lodge your FBT return electronically, you need to use Standard Business ReportingExternal Link (SBR)-enabled software.

    To lodge through your tax agent – contact them.

    To lodge by post, send your completed FBT return to:

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

    For example:

    Australian Taxation Office
    GPO Box 9845
    SYDNEY  NSW  2001

    Most electronic lodgments are processed within 2 weeks. Most paper lodgments are processed within 10 weeks.

    Table: 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

    2022 FBT return and instructions

    You can download and print the 2022 Fringe benefits tax (FBT) return.

    Alternatively, use the publication ordering service to order a paper copy of the Fringe benefits tax (FBT) return 2022 (NAT 1067).

    The accompanying 2022 Fringe benefits tax return instructions are available online only.

    Prior years

    Prior year forms and instructions are available at:

    Use the publication ordering service to order a paper copy of the FBT return from the 2016 year (NAT 1067).

    If you've made a mistake with your FBT return you can amend it.

    Last modified: 15 Mar 2022QC 43880