A number of changes have been made which will affect fringe benefits tax (FBT) clients this year.
The due date for lodgment of FBT returns is 25 June for electronic lodgements. Otherwise, the due date will revert to the statutory due date of 21 May.
Appointment of tax agent date
The tax agent appointment date for FBT clients is 21 May. This was previously 4 June. Clients must be agent appointed by 21 May. This will ensure they receive the lodgment and payment concessions for their FBT returns under the lodgment program.
Self-assessed deferral requests no longer available
Self-assessed deferral requests for FBT returns are no longer available. However you can lodge an extension request where there are exceptional or unforeseen circumstances that prevent lodgment by the due date.