Fringe benefits tax return 2025 instructions

Read about recent events and changes affecting fringe benefits tax (FBT).

Use FBT rates and thresholds for the FBT year ending 31 March 2025 in your Fringe benefits tax (FBT) return 2025.

Instructions for all employers to complete your Fringe benefits tax (FBT) return 2025.

How to complete your FBT return 2025 calculation details (items 14A to 23) and declarations (items 24 and 25).

Instructions for not-for-profit (NFP) employers to complete relevant items in your Fringe benefits tax (FBT) return 2025.

Choose from this list of categories to complete Item 23 of your Fringe benefits tax (FBT) return 2025.

Check which fringe benefits tax (FBT) records you need to keep and how long you need to keep them.

Find the per kilometre rate you need to use for calculating fringe benefits tax (FBT) for motor vehicles.

Not-for-profit (NFP) employers can use these worked examples when completing your Fringe benefits tax (FBT) return 2025.