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  • How to pay FBT

    You must pay the total fringe benefits tax (FBT) amount you owe for the FBT year by 21 May unless you've made other arrangements with us.

    You pay FBT either annually or by quarterly instalments with your activity statements. Your payment must reach us on or before its due date to avoid interest and penalties.

    You can pay your FBT by a number of methods including BPAY, credit/debit card, direct credit. See How to pay for all the options.

    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. In future years, we may ask you to make quarterly FBT instalments through your quarterly activity statement.

    Paying FBT by instalments

    If this isn't your final FBT return and you had to pay FBT of $3,000 or more, you must pay quarterly FBT instalments for the next FBT year.

    We will send you pre-printed activity statements before the lodgment date, including your:

    • due dates for lodging and paying
    • FBT instalment amount.

    If you pay your FBT by instalments, you must lodge all your activity statements for the FBT year ending 31 March, including the March quarter, before lodging your FBT return. Your FBT return won't be processed until all your activity statements are lodged.

    If you prepare your own return and need to make a balancing payment, the payment is due by 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 need to lodge an FBT return. Lodging an FBT return will allow us to update our records and refund the FBT instalment credits you paid during the FBT year to you.

    Difficulty paying your FBT

    If you are having difficulty making a payment, phone us on 13 11 42 before the due date to discuss your circumstances.

    See also:

    Last modified: 12 May 2021QC 43885