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.
Requirements to lodge
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 by 21 May unless:
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.
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 when you lodge your FBT return.
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, do this when you lodge your FBT return.
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.
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 by the time your return would normally be due.
How to lodge your FBT return
Electronic lodgments are generally processed within two weeks. Most paper lodgments are processed within 10 weeks.
You can lodge your FBT return:
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
While the last line of the address printed on the form is different than that above, you can still use the address printed on the form.
Table 1: 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
|
2019 FBT return and instructions
For 2019, you can download and print the FBT return. The accompanying instructions are available online only:
Alternatively, use the publication ordering service to order a paper copy of the 2019 Fringe benefits tax (FBT) return (NAT 1067).
The 2019 instructions are not available in print or as a downloadable PDF document.
Prior years
Prior year forms and instructions are available:
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 (FBT) returns
See also:
FBT concessions
You can lodge your FBT return electronically, through your tax agent or by post. The annual FBT return is due by 21 May. Employers must assess their fringe benefits tax (FBT) liability annually and lodge an FBT return.