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  • Fringe benefits tax return

    Fringe benefits tax (FBT) returns and amended returns can be lodged through the PLS.

    Schedules cannot be included with the FBT return.

    The reporting period for FBT is from 1 April to 31 March. No other dates can apply.

    A future year is a lodgment by a client or tax practitioner before the end of the current reporting period. A future-year FBT return cannot be more than one year into the future (current year + 1).

    Refunds resulting from an FBT assessment/amendment must be received via electronic funds transfer (EFT).

    If you notice a mistake after lodging

    If incorrect EFT details are provided, phone the EFT help desk on 1800 802 308.

    Rejected direct refund request

    When a direct refund request is rejected, a standard notice of assessment with a refund cheque is issued.

    Lodging an amendment

    Amendments for FBT returns can be lodged through the PLS.

    FBT and activity statements

    If paying FBT by instalments, all activity statements for the FBT year ending 31 March (including the March quarter) should be lodged before lodging their FBT return. This will enable us to update your client's FBT account.

    Last modified: 30 May 2019QC 49409