Follow these steps to change how often you file fringe benefit tax (FBT) returns.
Before you start
You will need to know:
- the fringe benefits you provide and who you provide them to
- which filing frequency to choose.
Access your FBT account
In myIR choose 'More...' in the FBT account and select 'Change filing frequency'.
Tell us about the fringe benefits you provide
Fill in your information, telling us:
- who you provide or intend to provide fringe benefits to
- if your gross PAYE and ESCT in the previous year was $1,000,000 or less
- if you had employees in the previous year.
Choose your filing frequency
Choose the filing frequency option you want to change to, then submit your request.
Log in to myIR
You can send us a message in myIR, telling us the filing frequency you want to use.
Or, you can tell us about changes to the benefit you provide your employees and that you do not need to file an FBT return anymore.
What happens next
Your request will take 5 working days to process. We will send you a letter or let you know through myIR when this is completed.
Last updated:
01 Apr 2026