How to lodge your FBT return

You must assess your liability for fringe benefits tax (FBT) annually. The FBT year runs from 1 April to 31 March.

Find out about:

• When to lodge and pay
• How to lodge your FBT return
• 2021 FBT return and instructions
• Prior years
• If you've made a mistake

When to lodge and pay

If you have an FBT liability – also known as a fringe benefits taxable amount – you must lodge a return and pay the FBT amount you owe for the FBT year.

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.

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

Lodgment and payment dates may differ if a tax agent prepares your FBT return. Tax agents will need to meet the lodgment program requirements for FBT.

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

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 your organisation 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 your FBT return

Most lodgments are processed within:

• electronic – two weeks
• paper – 10 weeks.

You can lodge your FBT return either:

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

2021 FBT return and instructions

For 2021, you can download and print the FBT return. The accompanying instructions are available online only.

Next steps:

• 2021 Fringe benefits tax (FBT) return
• 2021 Fringe benefits tax return instructions

Alternatively, use the publication ordering service to order a paper copy of the Fringe benefits tax (FBT) return 2021 (NAT 1067).

The 2021 instructions are not available in print or as a downloadable PDF document.

Prior years

Prior year forms and instructions are available at:

• 2020 Fringe benefits tax (FBT) return
• 2020 Fringe benefits tax return instructions
• Prior year FBT returns and accompanying instructions

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

To amend an FBT return, see:

• Fringe benefits tax returns

See also:

• FBT concessions