The lodgment and payment due date for your clients' fringe benefits tax (FBT) returns are:
- 25 June if you lodge their return electronically through the practitioner lodgment service
- 21 May if you lodge their return by paper.
To ensure your clients are covered by your lodgment program for their 2026 FBT return, you must be appointed as the tax agent for that client role and add them to your FBT client list by 21 May.
If your client does not have to lodge an FBT return for the year of lodgment, notify us as early as possible, as processing may take up to 28 days around peak lodgment dates. See Fringe benefits tax – non-lodgment advice for registered agents.