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)
  • 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.

Forms

Task Business Structure Resources
Apply All Business Registration Service (Opens in new window)

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

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

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

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

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

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

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

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

Phone: 13 72 26