These instructions will help you complete the 2020 Fringe benefits tax (FBT) return.
You must lodge your 2020 FBT return if you have a fringe benefits tax liability (also called a fringe benefits taxable amount).
In response to the COVID-19 crisis, the due date to lodge your 2020 FBT return and pay any associated liability for self-preparers and tax agent paper lodgments has been deferred from 21 May 2020 to 25 June 2020.
The FBT liability payment due date for 2020 FBT returns lodged electronically under a tax agent lodgment program has been deferred from 28 May 2020 to 25 June 2020.
If you need a further 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.
You can lodge your FBT return electronically, through your tax agent, or by using the paper form 2020 Fringe benefits tax return (NAT 1067).
Find out about:
- What's new in FBT
- FBT rates and thresholds
- Correcting a mistake on your FBT return
- Completing your 2020 FBT return – all employers
- 2020 FBT return calculation details – taxable employers
- Not-for-profit employers – completing your 2020 FBT return
- Fringe benefit categories
- Keeping records for FBT
- Calculation rates
- Worked examples – not-for-profit employers – completing your FBT return
See also: