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Delays to response times: It is taking longer than usual for us to answer calls and myIR messages. This is because of the demand for COVID-19 business support, and the impact COVID-19 is having on our teams. We appreciate your patience and will respond as soon as we can. If possible, please contact us through your myIR account. Log in to myIR

COVID-19 Support Payment (CSP): Applications for the CSP are now closed. Due to the large number of applications for the CSP, there may be a delay in approving some applications. Find out more about the CSP

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Fringe benefit tax (FBT) returns can be filed quarterly, annually or by income year. Filing frequency depends on the type of company you manage, the benefits you provide and how much tax you pay.

Quarterly returns

You must file quarterly FBT returns unless you are eligible for a different filing frequency and apply to use this.

You can file your returns in myIR. Quarterly FBT return filing and payment due dates can be found in our tax due date calculator.

Annual returns

Annual FBT returns cover the tax year from 1 April to 31 March. You can only file annual FBT returns if one of the following applies:

  • your gross PAYE and employer superannuation contribution tax (ESCT) for the previous year were $1,000,000 or less
  • you were not an employer in the previous tax year.

The annual FBT return and payment due date is 31 May. You can file your returns in myIR.

Income year returns

Income year FBT returns cover the same period as your income tax return. The income year FBT return and payment due date is the same as the due date for your end of year income tax. You can only file income year FBT returns if you're a close company and one of the following applies:

  • your gross PAYE and employer superannuation contribution tax (ESCT) for the previous year were $1,000,000 or less
  • the only fringe benefit you provided was up to two motor vehicles for private use by shareholder employees
  • you were not an employer in the previous year.

You can file your returns in myIR.

Changing FBT filing frequency

Use the fringe benefit election service in myIR to change your filing frequency.

Current employers

If you are a current employer and want to file an annual FBT return for this financial year you need to let us know by the last day of your first FBT quarter. If you let us know after this date you will need to keep filing quarterly returns until the next financial year.

If you have shareholder employees and want to file an income year FBT return for this financial year you must let us know by the last day of your first FBT quarter. If you let us know after this you will need to keep filing quarterly returns until the next financial year.

New employers

If you are a new employer and want to file an annual FBT return you need to let us know by the last day of the quarter in which you started employing. You will be able to file an annual return for the next financial year. You will need to keep filing quarterly returns until then.

If you are a new employer and want to file an income year FBT return year you need to let us know by the last day of the quarter in which you started employing. You will be able to file an income year return for the next financial year. You will need to keep filing quarterly returns until then.

Last updated: 28 Apr 2021
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