FBT return + payment due
high priorityannual
Due
21 May 2026
15 days ago — see source for next instance
What to file
Lodge FBT return for the 1 April 2025 – 31 March 2026 FBT year and pay any FBT owed.
Who is affected
Any Australian employer that provided fringe benefits (cars, entertainment, expense reimbursements, etc.) to employees or their associates during the 1 April – 31 March FBT year.
Penalty if missed
Failure-to-lodge penalty (1 penalty unit per 28 days late, capped at 5 units) plus general interest charge on unpaid FBT.
Applies to
Employers who provided fringe benefits in the FBT year
Prep checklist
- Identify all benefits provided and classify them
- Calculate type 1 and type 2 grossed-up amounts
- Apply minor benefits, otherwise-deductible and other exemptions
- Reconcile with payroll and accounts payable
- Lodge FBT return and pay net FBT by 21 May (28 May if lodging electronically through a tax agent)
On Rules Mate