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Te auau o te tuku mō te tāke painga tāpiri Filing frequency for fringe benefit tax

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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.