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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 'more'

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.

Fringe benefit tax for close companies

You can post your request to:

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
Last updated: 23 Feb 2022
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