These instructions will help you complete the Fringe benefits tax (FBT) return 2018.
You must lodge your 2018 FBT return if you have a fringe benefits tax liability (otherwise known as an FBT taxable amount) for the year ending 31 March 2018:
- by 21 May 2018
- if a tax practitioner is preparing your annual FBT return, different lodgment arrangements may apply.
You can lodge your FBT return electronically, through your tax agent, or by using a paper form (NAT 1067).
These instructions are not available in print or as a downloadable PDF document.
Find out about:
- Recent and proposed law changes
- Significant issue – paying salary or wages in cryptocurrency
- Correcting a mistake
- Business details items 1 to 13 – for all employers
- Calculation details for taxable employers
- Not-for-profit employers
- Fringe benefit categories
- Record keeping
- Calculation rates
See also:
- How to lodge your FBT return – how to lodge your FBT return and obtain a paper form (NAT 1067)