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Fringe Benefits Tax (FBT) Return

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Form number: NAT 1067

Employers who provide non-cash benefits (cars, laptops, expense payments, entertainment, etc.) to employees must lodge an annual FBT Return (NAT 1067) and pay any FBT liability for the 1 April to 31 March FBT year.

Issuing authority

Australian Taxation Office

Official source

ato.gov.au

Cost

Free to lodge; FBT liability payable at 47% of grossed-up taxable value

Deadline

21 May annually (or 25 June if lodged electronically by a registered tax agent)

How to apply

  1. Determine if you have provided fringe benefits to employees or their associates during the FBT year (1 April to 31 March).
  2. Register for FBT with the ATO via Online Services for Business (requires myGovID and Relationship Authorisation Manager / RAM linkage) if not already registered.
  3. Calculate the taxable value of each fringe benefit category provided (Type 1 and Type 2 benefits) using the FBT return instructions (NAT 1067 instructions).
  4. Apply the FBT gross-up rate and the FBT rate (47% for 2025–26) to determine your FBT liability.
  5. Complete the FBT Return form NAT 1067 — either online via Online Services for Business or by downloading and completing the paper form.
  6. Lodge your return by 21 May (self-lodgers) or by 25 June if your registered tax agent lodges electronically on your behalf (you must be a client of the agent by 21 May).
  7. Pay the FBT amount owing by the same due date — payment can be made via BPAY, credit card, or direct debit through Online Services for Business.
  8. If registered for FBT but with no liability, lodge a Fringe Benefits Tax – Notice of Non-Lodgment (NAT 3094) by the due date instead.

Related topics

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