Lodge an FBT return and pay FBT by 21 May
Employers who provided fringe benefits in the FBT year (1 April – 31 March) must lodge by 21 May.
Who must comply
Employers who have provided fringe benefits during the FBT year.
What triggers it
Providing fringe benefits.
When due
21 May annually (or extended date through tax agent).
Evidence required
FBT return, benefit valuations, employee declarations, log books (cars).
Max penalty
Failure-to-lodge penalties, general interest charge, shortfall penalties for understatement
Summary
Employers providing fringe benefits to employees or associates must self-assess FBT, lodge an FBT return, and pay any FBT owed by 21 May. Tax agents may have lodgement extensions. The FBT year runs 1 April – 31 March. Common benefits include cars, expense payments, LAFHA, entertainment, and salary packaging.
Enforced by
Source legislation
Topics
Related obligations
- CWLTHLodge Business Activity Statements at assigned frequencyGST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.
- CWLTHTrack eligibility for the electric car FBT exemptionEligible electric vehicles under the LCT threshold provided to employees are FBT-exempt.
- CWLTHElectric Cars FBT Exemption (Cwlth)Eligible zero/low-emission cars FBT-exempt under car limits (until 2025 for PHEVs).
- CWLTHPay superannuation on every payday (Payday Super)From 1 July 2026, super must reach the employee's fund within 7 business days of each payday.
- CWLTHAustralian Business Number (ABN) applicationEntities carrying on an enterprise in Australia need an ABN — without one, payers must withhold 47% PAYG from your payments. How to apply and who's eligible.
- CWLTHMake trustee resolutions for trust distributions by 30 JuneDiscretionary trust trustees must validly resolve to distribute trust income before the end of the FY.
Frequently asked questions
- Who must comply with an FBT return and pay FBT by 21 May?
- Employers who have provided fringe benefits during the FBT year.
- What triggers an FBT return and pay FBT by 21 May?
- Providing fringe benefits.
- When is an FBT return and pay FBT by 21 May due?
- 21 May annually (or extended date through tax agent).
- What is the maximum penalty for an FBT return and pay FBT by 21 May?
- Failure-to-lodge penalties, general interest charge, shortfall penalties for understatement
- What evidence is required for an FBT return and pay FBT by 21 May?
- FBT return, benefit valuations, employee declarations, log books (cars).
Source: https://ato.gov.au/businesses-and-organisations/fringe-benefits-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.