The fringe benefits tax (FBT) year runs from 1 April to 31 March.
If you have an FBT liability during that year, you must lodge an FBT return and pay the total FBT amount you owe for the year by 21 May.
Payment due date change for agents
From 2021 the payment due date for FBT payments has changed if you have a tax agent that lodges your FBT return. Payment is now due on 25 June if lodging electronically. This change is in response to feedback provided by the community.
Next steps:
See also:
If you have an FBT liability you must lodge an FBT return.