About this Form

Use this form to file a fringe benefit tax (FBT) annual return.

When to use this form

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.

What you will need

You will need details of the fringe benefits you provided in the last year.

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