If you are no longer providing fringe benefits or closing down your business you need cease your fringe benefit tax (FBT) registration. You can make a request to cease your registration through myIR or on your final return.
How to cease your FBT registration
In myIR, go to your FBT account
Select 'cancel account registration'
Log into myIR
Opting out of FBT
If your company is still in business but you want to opt out of FBT, check out how to do this.