Returning fringe benefit tax

In your fringe benefit tax (FBT) return, show the taxable value of benefits provided in each of the four categories and the amount of FBT payable. All employers and businesses that provide fringe benefits must file regular FBT returns.

Types of returns

Learn here the three types of fringe benefit tax returns (quarterly, income year and annual) including their due dates as an employer of your own business.

Use-of-money interest

Prior to the year ended 31 March 2001, if you chose to file income year or annual returns, you would be liable for use-of-money interest for each quarter during the return period Learn about the circumstances in which use-of-money interest is charged.

Non-liability for filing FBT returns

You are not liable for filing FBT returns if you do not provide fringe benefits and do not intend to provide them. Learn who is not liable for filing FBT returns and what to do if you elect nil status.

Date published: 14 Oct 2004

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