Businesses that provide fringe benefits between 1 April – 31 March must lodge an FBT return and pay any tax by the due date to avoid penalties.
📅 Standard Lodgment & Payment
- 21 May is the standard due date if lodging directly or via paper with the ATO
- If lodged through a registered tax agent electronically, the deadline extends to 25 June, provided the agent is appointed by 21 May
If these dates fall on a weekend or public holiday, the due date becomes the next business day.
📋 Who Needs to Lodge an FBT Return?
- Employers who provided taxable fringe benefits during the FBT year or paid instalments via activity statements must lodge a return
- Even if no FBT is payable, lodging a nil return or non‑lodgment notice (NAT 3094) is recommended to avoid ATO follow-ups
💳 Instalments vs. Annual Payment
- Businesses with FBT liability ≥ $3,000 must pay quarterly instalments during the year and reconcile remaining amounts with the annual return
- The final annual return must be lodged after all instalment activity statements are submitted
⚠️ Late Lodgment & Payment Penalties
- Failure to lodge/pay by the due dates may result in FTL penalties and interest charges.
- Lodging timely—even if nil—is a safeguard to limit ATO review periods
Quick Reference Summary
| Lodgment Method | Due Date | Conditions |
|---|---|---|
| Self‑lodged or paper | 21 May | Lodgment and payment due |
| Agent (electronic) | 25 June | Must be registered by 21 May for extension |
🛠️ How to Lodge & Pay
- Electronically via SBR‑enabled software
- Through your registered tax agent
- By mailing a paper return using NAT 1067
- Pay via BPAY, EFT, credit/debit card, or direct debit
📣 Why It Matters
- Meet legal obligations and avoid penalties or interest
- Lodging—even when nil—helps limit ATO audits to 3 years
- Ensures clarity and compliance during ATO reviews
🔗 External References
‑ Lodging your FBT return and paying | Australian Taxation Office
📞 Need Help with Payroll Tax Deadlines?
Contact Win Professionals for lodging your FBT
