Overview
An employee declaration is written advice given by an employee to you, their employer. It contains information about the fringe benefits they have received.
You can receive employee declarations electronically if the declaration is signed by the employee using an electronic signature.
Employees can provide employee declarations to you in the approved electronic format if both:
- you consented to the method of electronic signature
- the electronic declaration, to determine your fringe benefits tax (FBT) liability, is both
- readily accessible and understandable
- convertible into written English.
You must obtain all employee declarations no later than the day your FBT return lodgment is due.
If you don't have to lodge a return, you must have the employee declarations by 21 May.
Note: Do not send us the declarations. You are required to keep these as part of your business records.
For more information, see Chapter 4.9 Electronic declarations in Fringe benefits tax – a guide for employers.
FBT alternative record keeping option
From 1 April 2024 (the FBT year ending 31 March 2025), you will have a choice, for certain benefits, to use existing business records in place of some employee declarations. This alternative record keeping option will only apply if the Commissioner has made a determination by legislative instrument which sets out the information required in the alternative records.
Recent updates to declarations
We are progressively updating our declarations to make them fillable forms. You may find that the wording has changed slightly as a result of this review. Where that is the case, and the declaration that you're using has different wording but is providing the same information, you do not need to update your declaration.
The airline transport declaration has been removed as it is no longer required, because there is no separate category of airline transport benefits.
Declarations required for record keeping
Following are links to declarations required for fringe benefits record keeping:
Expense payment
- Expense payment fringe benefit declaration – section 24 (NAT 74958, PDF 136KB)This link will download a file
- No-private-use declaration - expense payment benefits - section 20A (NAT 75083, PDF 145KB)This link will download a file
- Recurring expense payment fringe benefit declaration – sections 24 and 152A (NAT 74959, PDF 140KB)This link will download a file
Living-away-from-home
Property
- Property fringe benefit declaration – section 44 (NAT 75086, PDF 137KB)This link will download a file
- Recurring property fringe benefit declaration – sections 44 and 152A (NAT 75087, PDF 157KB)This link will download a file
Residual
- No-private-use declaration – residual benefits - section 47A (NAT 75084, PDF 145KB)This link will download a file
- Recurring residual fringe benefit declaration - sections 52 and 152A (NAT 75088, PDF 154KB)This link will download a file
- Residual fringe benefit declaration - section 52 (NAT 75091, PDF 131KB)This link will download a file
- Residual fringe benefit declaration – vehicles other than cars – section 52 (NAT 75092, PDF 126KB)This link will download a file
Transport related
- Declaration of car travel to work-related medical examination, medical screening, preventative health care, counselling or migrant language training – section 61F (NAT 75078, PDF 164KB)This link will download a file
- Employee's car business use declaration (PDF, 152B)This link will download a file
- Employment interview or selection test declaration – transport in employee's car – section 61E (NAT 75080, PDF 151KB)This link will download a file
- Fuel expenses declaration - sections 9 and 10 (NAT 75081, PDF 133KB)This link will download a file
- Overseas employment holiday transport declaration (NAT 75085, PDF 148KB)This link will download a file
- Relocation transport declaration – section 61B (NAT 75089, PDF 148KB) This link will download a file
- Remote area holiday transport declaration – sections 60A and 61 (NAT 75090, PDF 146KB)This link will download a file
- Residual fringe benefit declaration – vehicles other than cars – section 52 (NAT 75092, PDF 126KB)This link will download a file