Registration for Fringe Benefits Tax (FBT) - Australian Government

Description

You are required to pay Fringe Benefits Tax (FBT) if you provide any benefit to an employee or an employees' associate (e.g. a family member, etc).

Benefits include any rights, privileges or services you supply to an employee in relation to their employment. For instance, the following types of activities would require you to pay FBT:

  • Allow an employee to use a work car for private purposes;
  • Give an employee a cheap loan;
  • Reimburse an expense incurred by your employee (e.g. school fees); or
  • Provide entertainment by way of food, drink or recreation.

FBT is separate from income tax and is based on the taxable value of any benefits you provide. You can process your FBT via your monthly or quarterly Business Activity Statement (BAS).

Please note that you are required to pay FBT whether:

  • These benefits are provided by you, an associate of yours or a third party under an arrangement with you; and
  • An employee is a current, future or former employee.

Some employers, including charities, may need to work out the status of their workers. Many will be volunteers, however, some will be contractors and employees. Generally, benefits provided to volunteers and contractors do not attract FBT.

Please consult the Contact Officer for more information.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

Please consult with the Contact Officer for information on any eligibility requirements.

Duration

The FBT year runs from 1 April to 31 March.

Fees

Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

No fees are required. Penalties apply for failure to lodge a return where there is a requirement to do so.

Other resources

Act(s) name

Fringe Benefits Tax Assessment Act 1986 AG

Regulation(s) name

Fringe Benefits Tax Regulations 1992 AG

Administering agency

Australian Taxation Office

People, Systems and Services Group

Business Reporting and Registrations

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Shop 15, Wesley Quarter
770 Hay Street
Perth
Western Australia 6000
Mailing address: GPO BOX 9990
Perth, Western Australia 6001
Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Suncorp Plaza
Opposite King George Square
Brisbane City
Queensland 4000
Mailing address: GPO BOX 9990
Brisbane, Queensland 4001
Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: 88 Grenfell Street
Adelaide
South Australia 5000
Mailing address: GPO BOX 9990
Adelaide, South Australia 5001
Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Woden Service Centre, Penrhyn House
6 Bowes Street
Woden
Australian Capital Territory 2606
Mailing address: GPO BOX 9990
Canberra, Australian Capital Territory 2601
Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: 200 Collins Street
Hobart
Tasmania 7000
Mailing address: GPO BOX 9990
Hobart, Tasmania 7001
Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Shop 1
32 Martin Place
Sydney
New South Wales 2000
Mailing address: GPO BOX 9990
Sydney, Western Australia 2001
Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: 24 Knuckey Street
Darwin
Northern Territory 0800
Mailing address: GPO BOX 9990
Darwin, Northern Territory 0801
Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Collins Square
747 Collins Street
Docklands
Victoria 3008
Mailing address: GPO BOX 9990
Melbourne, Victoria 3001
Phone: 13 72 26