Registration for Fringe Benefits Tax (FBT)
Administered by: Australian Taxation Office
When is this licence required?
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, you are required to pay FBT if you:
- 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
- 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.
You can register for FBT online, by phone, though your registered tax agent or by lodging your annual FTB return.
What are the eligibility requirements for this licence?
Please contact the agency for information regarding eligibility requirements.
How much does this licence cost?
| Task | Type | Amount | Description |
|---|---|---|---|
| Initial | Application | - | No fees are required. Penalties apply for failure to lodge a return where there is a requirement to do so. |
How often do you need to apply for this licence?
The FBT year runs from 1 April to 31 March.
What forms provide more information?
| Task | Forms |
|---|---|
| Initial | Application to Register For Fringe Benefits Tax |
| Initial | Business Registration Service |
What resources provide more information?
| Task | Type | Resources |
|---|---|---|
| Comply | Application Guidance | Fringe Benefits Tax - A Guide for Employers |
What legislation specifies this licence?
Fringe Benefits Tax Assessment Act 1986 (Australian Government)
Fringe Benefits Tax Assessments Regulations 2018 (Australian Government)
Who can you talk to for more information?
Business Enquiries
Australian Taxation Office
| Phone | 13 28 66 |
| Business website | Australian Taxation Office |
More Information
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