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Requirements to lodge
All businesses with employees must assess their liability for fringe benefits tax (FBT) annually. The FBT year runs from 1 April to 31 March. Lodge your return by 21 May unless you have an extension or lodge through a tax agent on their FBT lodgement program.  If you have an FBT liability – also known as a fringe benefits taxable amount – you must lodge a return and pay the FBT amount you owe.