Fringe benefits tax returns

If you realise you've made a mistake on your fringe benefits tax (FBT) return, you can:

• lodge an amended return electronically using Standard Business Reporting (SBR) enabled software
• request an amended assessment, in writing, as soon as possible, you can send your request via the Online services for businessExternal Link or by post
• alternatively, your registered tax agent can submit your request.

An amendment can generally only be made within three years from the date the FBT return was lodged. Where tax has been avoided, the amendment can be made within six years of lodgment. In cases of fraud or evasion, there is no time limit on when we can amend an assessment.

An employee who needs to correct the amount of 'reportable fringe benefits' shown on their individual tax return should request an amendment to their tax assessment.

See also:

• Correct (amend) an income tax return

What to include in your request

Include the following information in your request for an amendment:

• name and tax file number (TFN) of employer
• name, postal address and contact number of person we can contact about this request
• FBT year the mistake relates to
• reason for the amendment and sufficient information about the changes to the taxable values of the affected benefits
• exact adjustment to each benefit category, including the corrected taxable values
• whether the benefits are type 1 or type 2
• amended fringe benefits taxable amount
• a signed and dated declaration as follows  
  • I declare that all the information I have given in this letter, including any attachments, is true and correct
  • your signature
  • the date.
   

See also:

• Who can sign an amendment request on paper

Tax file number

We are authorised by the Taxation Administration Act 1953 to collect your TFN. You are not required by law to provide your TFN; however, providing it reduces the risk of administrative errors that could delay the processing of your return.

Where to send your request

You can send your request to us either:

• online via the Online services for businessExternal Link (mail function)
• by post to
  
  Australian Taxation Office
  PO Box 3004
  PENRITH  NSW  2740

Next step:

• How to report, lodge and pay FBT

See also:

• Record keeping
• FBT exemptions and concessions
• Types of fringe benefits

If you've made a mistake on your FBT return, you can request an amended assessment.