Current postal address - Country Postal address on previous return - Country Business address of main business - Country Current postal address - Country - Inform the relevant field with the country of the current postal address. For overseas addresses the name of the country is to be provided in the Country field. This field may be left blank if the country is Australia. Postal address on previous return - Country - Inform the relevant field with the country of the postal address on the previous return. For overseas addresses the name of the country is to be provided in the Country field. This field may be left blank if the country is Australia. Business address of main business - Country - Inform the relevant field with the country for the business addr4es of the main business. For overseas addresses the name of the country is to be provided in the Country field. This field may be left blank if the country is Australia. Current postal address - Country Code Postal address on previous return - Country Code Business address of main business - Country Code Employer Current Postal Address Country Code Previous Postal Address Country code Organisation Business Address country code Employer Current Postal Address Currency code Previous Postal Address Currency code Organisation Business Address Currency code Current postal address - Line 1 Postal address on previous return - Line 1 Business address of main business - Line 1 Current postal address - Line 1 - Inform the relevant field with the current postal address. The suburb/town/city, state/territory and postcode must be supplied in the separate fields as specified and MUST NOT be included in the first or second address line fields. The postal address must be provided in the 1st and 2nd address lines. It may not be necessary to use both lines. If the second line is not used then the field must be blank filled. Postal address on previous return - Line 1 - Inform the relevant field with the postal address on the previous return. The suburb/town/city, state/territory and postcode must be supplied in the separate fields as specified and MUST NOT be included in the first or second address line fields. The current business address must be provided in the 1st and 2nd address lines. It may not be necessary to use both lines. Business address of main business - Line 1 - Inform the relevant field with the business address of the main business. The suburb/town/city, state/territory and postcode must be supplied in the separate fields as specified and MUST NOT be included in the first or second address line fields. The current business address must be provided in the 1st and 2nd address lines. It may not be necessary to use both lines. Current postal address - Line 2 Postal address on previous return - Line 2 Business address of main business - Line 2 Current postal address - Line 2 - Inform the relevant field with the current postal address. The suburb/town/city, state/territory and postcode must be supplied in the separate fields as specified and MUST NOT be included in the first or second address line fields. The postal address must be provided in the 1st and 2nd address lines. It may not be necessary to use both lines. If the second line is not used then the field must be blank filled. Postal address on previous return - Line 2 - Inform the relevant field with the postal address on the previous return. The suburb/town/city, state/territory and postcode must be supplied in the separate fields as specified and MUST NOT be included in the first or second address line fields. The current business address must be provided in the 1st and 2nd address lines. It may not be necessary to use both lines. If the second line is not used then the field must be blank filled. Business address of main business - Line 2 - Inform the relevant field with the business address of the main business. The suburb/town/city, state/territory and postcode must be supplied in the separate fields as specified and MUST NOT be included in the first or second address line fields. The current business address must be provided in the 1st and 2nd address lines. It may not be necessary to use both lines. If the second line is not used then the field must be blank filled. Current postal address - Line 3 Postal address on previous return - Line 3 Business address of main business - Line 3 Current postal address - Line 3 - Inform the relevant field with the current postal address. Address line 3 and 4 can also be utilised for providing details about the location of an overseas addresses. Postal address on previous return - Line 3 - Inform the relevant field with the postal address on the previous return. Address line 3 and 4 can also be utilised for providing details about the location of a previous overseas addresses. Business address of main business - Line 3 - Inform the relevant field with the business address of the main business. Address line 3 and 4 can also be utilised for providing details about the location of an overseas addresses. Current postal address - Line 4 Postal address on previous return - Line 4 Business address of main business - Line 4 Current postal address - Line 4 - Inform the relevant field with the current postal address. Address line 3 and 4 can also be utilised for providing details about the location of an overseas addresses. Postal address on previous return - Line 4 - Inform the relevant field with the postal address on previous return. Address line 3 and 4 can also be utilised for providing details about the location of a previous overseas addresses. Business address of main business - Line 4 - Inform the relevant field with the business address of the main business. Address line 3 and 4 can also be utilised for providing details about the location of an overseas addresses. Current postal address - Suburb/Town/City Postal address on previous return - Suburb/Town/City Business address of main business - Suburb/Town/City Current postal address - Suburb/Town/City - Inform the relevant field with the suburb, town or city for the current postal address. For overseas addresses the town, state or region and area code must be reported in the suburb/town/city field. Postal address on previous return - Suburb/Town/City - Inform the relevant field of the suburb, town or city of the postal address on the previous return. For overseas addresses the town, state or region and area code must be reported in the suburb/town/city field. Business address of main business - Suburb/Town/City - Inform the relevant field with the suburb, town or city of the business address of the main business. For overseas addresses the town, state or region and area code must be reported in the suburb/town/city field. Current Postal Address - Overseas Address Indicator Previous Postal Address Overseas indicator Organisation Business Address Overseas indicator Current Postal Address - Overseas Address Indicator - Inform the relevant field with the overseas address indicator of the current postal address. If the address is located overseas must be set to True. If the address is located in Australia, this field must be set to False. Current postal address - Postcode Postal address on previous return - Postcode Business address of main business - Postcode Current postal address - Postcode - Inform the relevant field with the postcode for the current postal address. For overseas addresses the postcode field must always be blank. Postal address on previous return - Postcode - Inform the relevant field of the postcode for the postal address on the previous return. For overseas addresses the postcode field must always be blank. Business address of main business - Postcode - Inform the relevant field with the postcode for the business address of the main business. For overseas addresses the postcode field must always be blank. Current postal address - State or Territory Postal address on previous return - State/Territory Business address of main business - State or Territory Current postal address - State or Territory - Inform the relevant field with the state or territory of the current postal address. The field must be set to one of the following codes described in the enumeration values. Postal address on previous return - State/Territory - Inform the relevant field with the state or territory of the postal address on the previous return. The field must be set to one of the following codes described in the enumeration values. Business address of main business - State or Territory - Inform the relevant field with the state or territory for the business address of the main business. The field must be set to one of the following codes described in the enumeration values. Employer Current Postal Address Usage Code Previous Postal Address Usage code Organisation Business Address Usage code Contact person's email address Contact person's email address - Inform the relevant field with the contact person's email address. A contact person may choose to provide an email address. Contact Person's email usage code Contact Person's email usage code - Inform the relevant field with the contact person's email usage code. Field must be set to "02" for business email address Contact person's phone area code Agent's telephone area code Contact person's phone area code - Inform the relevant field with the area code of the contact person's phone number. This field must be in the format: STD Code. Agent's telephone area code - Inform the relevant field with the area code of the telephone number for the nominated tax agent. This field must be in the format: STD Code. Contact person's phone number Agent's telephone number Contact person's phone number - Inform the relevant field with the contact person's phone number. Enter the telephone number without the service line code, area code or the country code. Agent's telephone number - Inform the relevant field with the telephone number for the nominated tax agent without the area code or the country code. Tax Agent's service line code Contact Person's phone service line code Tax Agent's service line code - Inform the relevant field with the Tax Agent's service line code. Allowable codes: 01 = Mobile, 02 = Landline, 03 = Pager, 09 = Unknown Contact Person's phone service line code - Inform the relevant field with the contact person's phone service line code. Allowable codes: 01 = Mobile, 02 = Landline, 03 = Pager, 09 = Unknown Tax Agent's Phone usage code Contact Person's phone usage code Tax Agent's Phone usage code - Inform the relevant field with the tax Agent's phone usage code. Field must be set to '02' for business Contact Person's phone usage code - Inform the relevant field with the contact person's phone usage code. Field must be set to '03' for contact Trustee or Senior Partner - Current Organisation Name Currency code Employer - Current Organisation Name Currency Code Employer - Previous Organisation Name currency code Trustee or Senior Partner - Previous Organisation Name currency code Business Name - Current Organisation Name currency code Employer - current organisation name type code Trustee or Senior Partner - Previous organisation Name Type code Trustee or Senior Partner Organisation Name Type Code Employer Previous organisation name type code Organisation Business Name Type code Non-individual name Non Individual Name Employers previous name Business name of main business Previous trustee or senior partner - Non-individual name Non-individual name - If the trustee is a company, inform the relevant field with the name of the company. If the trustee is a trust, inform the relevant field with the name of the trust. If the trustee is a partnership inform the relevant field with the name of the partnership. Name - Inform the relevant field with the full name of the organisation. Naming standards for incorporated companies are defined in the Australian Securities and Investment Commission (ASIC). Employers previous name - Inform the relevant field with the employers previous name where the employer is a non individual. Business name of main business - Inform the relevant filed with the business/trading name where it has changed since last year, or if this is the first FBT return lodgment for the employer. Previous trustee or senior partner - Non-individual name - Inform the relevant field with the non-individual name of the previous corporate trustee or senior partner. Previous Non-individual company, partnership, trust etc Trustee or Senior Partner Previous person Name Currency code Employer - current person name currency code Contact Person - Currency code Trustee or Senior Partner Person Name Currency Code Employer Previous Person Name Currency Code Family name Employers family name Employers previous family name Previous trustee or senior partner - Family name Contact person - family name Current trustee or senior partner Family name - Inform the relevant field with the surname or family name of the partner to whom notices should be sent. If the partner is a company, inform the relevant field with the name and the ABN of the company. If the partner is a trustee of a trust, inform the relevant field with the name of the trust and the trustee. If the trustee is a company, inform the relevant field with the name and ABN of the company. Employers family name - Inform the relevant field with the surname or family name of the employer. Employers previous family name - Inform the relevant field with the employers previous name if applicable. If the employer name has changed, print it exactly as shown on the last FBT return lodged. A change of name must be supported by a certified copy of the documentary evidence. Previous trustee or senior partner - Family name - Inform the relevant field with the family name of the previous trustee or senior partner. Name of contact person - family name - Inform the relevant field with the family name of the contact person. The contact family name is to be reported in full. The field cannot begin with a blank. First name Employers first name Employers previous first name Previous trustee or senior partner - First name Contact person - first name Current trustee or senior partner First name - Inform the relevant field with the first given name of the person to whom notices should be sent. Employers first name - Inform the relevant field with the first name of the employer. Employers previous first name - Inform the relevant field with the employers previous name if applicable. Previous trustee or senior partner - First name - Inform the relevant field with the first name of the previous trustee or senior partner. Name of contact person - first name - Inform the relvenat field with the first name of the contact person. Suffix Employers suffix Employers previous suffix Previous trustee or senior partner - Suffix Contact person - suffix Current trustee or senior partner Suffix - Inform the relevant field with the relevant suffix if applicable. Allowed suffixes are any of the abbreviations listed in the AS4590. Employers suffix - Inform the relevant field with the relevant suffix of the employer if applicable. Allowed suffixes are any of the abbreviations listed in the AS4590. Employers previous suffix - Inform the relevant field with the employers previous suffix if applicable. Use any of the abbreviations listed in the current published AS 4590. Previous trustee or senior partner - Suffix - Inform the relevant field with the Suffix of the previous trustee or senior partner. Any abbreviation listed in the current published AS 4590. Name of contact person - suffix - Inform the relevant field with the suffix of the name of the contact person. Any abbreviation listed in the current published AS 4590. Other given names Employers other given names Employers previous other given names Previous trustee or senior partner - Other given names Contact person - other given names Current trustee or senior partner Other given names - Inform the relevant field with the second or subsequent given name. Employers other given names - Inform the relevant field with the other given names of the employer. Employers previous other given names - Inform the relevant field with the employers previous other given names. Previous trustee or senior partner - Other given names - Inform the relevant field with the other given names of the previous trustee or senior partner. Name of contact person - other given names - Inform the relevant field with the other given names of the contact person. Contact Person Name Type Code Employer - current person name type code Trustee or Senior Partner Person Name Type Code Employer Previous Person Name Type Code Trustee or Senior Partner Previous person Name Type Code Title Employers title Employers previous title Previous trustee or senior partner - Title Contact person - title Current trustee or senior partner Title - Inform the relevant field with the current title of the client. Allowable titles are: Mr, Mrs, Miss, Ms, Other Employers title - Inform the relevant field with the current title of the employer.. Allowable titles are: Mr, Mrs, Miss, Ms, Other Employers previous title - Inform the relevant field with the employers previous title. Use any of the abbreviations listed in the current published AS 4590. Previous trustee or senior partner - Title - Inform the relevant field with the Title of the previous trustee or senior partner. The field must be set to one of the following codes described in the enumeration values. Name of contact person - title - Inform the relevant field with the Title for the name of the contact person. The field must be set to one of the following codes described in the enumeration values. Employer Current Contact Person Name Usage code Employer Previous Person Name Usage Code Employer Current Person Name Usage Code Controlling Party Current Person Name Usage Code Controlling Party Previous Person Name Usage Code Agent contact name Agent contact name - Inform the relevant field with the contact name for the nominated tax agent. The tax agent contact name is to be reported in full with one space in between words and also any initials that occur in the name. Agent Contact Person Unstructured Name usage code Employer Signatory Identifier Text Tax Agent Signatory Identifier Text Employers Declaration Date Tax Agent Declaration Date Employers Signature statement acceptance indicator Tax Agent Signature statement acceptance indicator Employer declaration statement type code Tax Agent declaration statement type code Do you expect to lodge an FBT return for future years? Do you expect to lodge an FBT return for future years? - Inform the relevant field with the answer to the question. The employer does not need to lodge an FBT return if the fringe benefits taxable amount for the FBT year is nil. Answering False to this question will result in your FBT registration and any instalments being cancelled from this year onwards. Hours taken to prepare and complete this form Hours taken to prepare and complete this form - Inform the relevant field with the hours taken to prepare and complete this form. The ATO is committed to reducing the costs involved in complying with tax obligations. While the response to this question is voluntary, it will help the agency to monitor these costs as closely as possible. When completing this question, consider the time (rounded up to the nearest hour) spent: - reading the instructions; - collecting the necessary information to complete this return; - making any necessary calculations, and; - actually completing this return and/or putting the business tax affairs in order to give the information to the tax agent. Do not include the time the tax agent took to prepare and complete this return. Tax file number Tax file number - Inform the relevant field with the current Tax File Number. Tax Agent number (TAN) Tax Agent number (TAN) - Inform the relevant field with the Tax Agent Number Fringe Benefits Type Code - Car statutory formula Fringe Benefits Type Code - Car operating cost method Fringe Benefits Type Code - Loans Granted Fringe Benefits Type Code - Debt waiver Fringe Benefits Type Code - Expense payment Fringe Benefits Type Code - Housing Fringe Benefits Type Code - LAFHA Fringe Benefits Type Code - Airline transport Fringe Benefits Type Code - Board Fringe Benefits Type Code - Property Fringe Benefits Type Code - entertainment Fringe Benefits Type Code - Other benefits Fringe Benefits Type Code - Car Parking Fringe Benefits Type Code - Meal entertainment Fringe Benefits Type Code - Car statutory formula - Inform the relevant field with the fringe benefits type code for car statutory formula. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Car operating cost method - Inform the relevant field with the fringe benefits type code for car operating cost method. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Loans Granted - Inform the relevant field with the fringe benefits type code for loans granted. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Debt waiver - Inform the relevant field with the fringe benefits type code for debt waiver. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Expense payment - Inform the relevant field with the fringe benefits type code for expense payment. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Housing - Inform the relevant field with the fringe benefits type code for housing. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - LAFHA - Inform the relevant field with the fringe benefits type code for LAFHA (Living-away-from-home allowance). Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Airline transport - Inform the relevant field with the fringe benefits type code for airline transport. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Board - Inform the relevant field with the fringe benefits type code for board. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Property - Inform the relevant field with the fringe benefits type code for property. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - entertainment - Inform the relevant field with the fringe benefits type code for entertainment. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Other benefits - Inform the relevant field with the fringe benefits type code for other benefits. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Car Parking - Inform the relevant field with the fringe benefits type code for car parking. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Fringe Benefits Type Code - Meal entertainment - Inform the relevant field with the fringe benefits type code for meal entertainment. Allowable codes are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) H = Airline transport (airlines and travel agents only) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment Cars - statutory formula - Taxable value of benefits Cars - operating cost method - Taxable value of benefits Loans granted - Taxable value of benefits Debt waiver - Taxable value of benefits Expense payments - Taxable value of benefits Housing - units of accommodation provided - Taxable value of benefits Employees receiving living-away-from-home allowance - Taxable value of benefits Airline transport - Taxable value of benefits Board - Taxable value of benefits Property - Taxable value of benefits Income tax exempt body-entertainment - Taxable value of benefits Other benefits (residual) - Taxable value of benefits Car parking - Taxable value of benefits Meal entertainment - Taxable value of benefits Cars - statutory formula - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Cars - operating cost method - Taxable value of benefits - This is the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Loans granted - Taxable value of benefits - Inform the relevant field with the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Debt waiver - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Expense payments - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Housing - units of accommodation provided - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Employees receiving living-away-from-home allowance - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Airline transport - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Board - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Property - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Income tax exempt body-entertainment - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Other benefits (residual) - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Car parking - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Meal entertainment - Taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, after taking into account any employee contributions and/or other reductions for each fringe benefit. Number of employees receiving fringe benefits during the period 1 April 2007 to 31 March 2008 Number of employees receiving fringe benefits during the period 1 April 2007 to 31 March 2008 - Inform the relevant field with the total number of employees, and their associates, who received fringe benefits during the FBT year. This total should include any former or future employees, or their associates, who received fringe benefits during the FBT year. Type 1 aggregate amount Type 1 aggregate amount - Inform the relevant field with the Type 1 aggregate amount. A type 1 aggregate applies if the employer (or a member of the same GST group) are entitled to a GST credit for goods or services acquired in providing fringe benefits. GST affects the calculation of an employer's FBT liability. Where the benefit provider is entitled to a GST credit for goods or services acquired to provide fringe benefits, a higher gross-up rate (type 1) applies when calculating the FBT liability. The higher gross-up rate recovers the GST credit the benefit provider is entitled to. Type 1 aggregate factored amount Type 1 aggregate factored amount - Inform the relevant field with the Type 1 aggregate factored amount. Add together each employee's individual fringe benefits amount calculated in respect of those fringe benefits that are GST-creditable benefits (that is where the provider was entitled to a GST credit). Add any excluded fringe benefits that are GST-creditable benefits to this total amount. calculate the FBT liability using the formula: Type 1 aggregate fringe benefits amount * (FBT rate + GST rate ) / ((1 - FBT rate) * (1 + GST rate) * FBT rate) Type 2 aggregate amount Type 2 aggregate amount - Inform the relevant field with the Type 2 aggregate amount. Where there is no entitlement to a GST credit, the lower gross-up rate (type 2) applies. Type 2 fringe benefits are those for which the employer can't claim a GST credit because: - it is not entitled to (for example, you're not registered for GST), or - there are no GST credits available (that is the benefit is GST-free such as school fees, or input taxed, such as housing other than commercial accommodation). Type 2 aggregate factored amount Type 2 aggregate factored amount - Inform the relevant field with the Type 2 aggregate factored amount. Add together each employee's individual fringe benefits amount for those benefits that are not GST-creditable benefits (that is, where the provider did not pay GST, or a GST credit was not allowed when the benefits were acquired). Add any excluded fringe benefits that are not GST-creditable benefits to this total amount. Calculate the FBT liability using the formula: (Type 2 aggregate fringe benefits amount) * 1 / (1 - FBT rate) Aggregate Non-exempt amount (hospitals, ambulances, public benevolent institutions and health promotion charities only) Aggregate Non-exempt amount (hospitals, ambulances, public benevolent institutions and health promotion charities only) - Inform the relevant field with the aggregate non-exempt amount. Employers that are public benevolent institutions (PBIs), health promotion charities, public hospitals, non-profit hospitals or public ambulance services need to complete only the Aggregate non-exempt amount and not type 1 aggregate amount and type 2 aggregate amounts. Other employers including rebatable employers should leave this field blank. Fringe benefits taxable amount (A + B) or C Fringe benefits taxable amount (A + B) or C - Inform the relevant field with the Fringe benefits taxable amount using type 1 aggregate amount and item type 2 aggregate amount or aggregate non-exempt amount. This item must be completed even if the amount is nil. Amount of tax payable Amount of tax payable - Inform the relevant field with the amount of tax payable. This is the fringe benefits taxable amount multiplied by the current FBT rate. This item must be completed even if the amount is nil. Aggregate non rebatable amount Aggregate non rebatable amount - Inform the relevant field with the aggregate non rebatable amount. This item applies only to rebatable employers. Rebatable employers are Certain non-government, non-profit organisations are eligible for a rebate for the amount of FBT that would otherwise be payable. If you are not a rebatable employer, leave this item blank. Amount of rebate Amount of rebate - Inform the relevant filed with the amount of rebate. Rebatable employers are certain non-government, non-profit organisations that are eligible for a rebate on the amount of FBT that would otherwise be payable If you are not a rebatable employer leave this item blank Formula 48% * (gross tax - aggregate non-rebatable amount) * rebatable days in year / total days in year Payment due or credit due to you Payment or credit due - Inform the relevant field with the payment or credit due. Cars - statutory formula - Number Cars - operating cost method - Number Loans granted - Number Housing - units of accommodation provided - Number Debt Waiver - Number - Not required Expense Payments - Number - Not required Airline Transport - Number - Not required Board - Number - Not required Property - Number - Not required Income tax exempt body - Entertainment - Number - Not required Other Benefits (residual) - Number - Not required Car Parking - Number - Not required Meal Entertainment - Number - Not required Employees receiving living-away-from-home allowance - Number Cars - statutory formula - Number - Inform the relevant field with the number of cars used to provide car fringe benefits. Cars - operating cost method - Number - Inform the relevant field with the number of cars used to provide car fringe benefits utilising the operating cost method. Loans granted - Number - Inform the relevant field with the number of loans used to provide loan fringe benefits. Housing - units of accommodation provided - Number - Inform the relvant field with the number of housing fringe benfits provided. Housing benefits relate only to the provision of accommodation that is the employee's usual place of residence. Employees receiving living-away-from-home allowance - Number - Inform the relevant field with the number of employees who received a living-away-from-home allowance, inform total paid including exempt components. Cars - statutory formula - gross taxable value of benefits Cars - operating cost method- gross taxable value of benefits Loans granted - Gross taxable value of benefits Debt waiver - Gross taxable value of benefits Expense payments - Gross taxable value of benefits Housing - units of accommodation provided- Gross taxable value of benefits Employees receiving living-away-from-home allowance - Gross taxable value Airline transport - Gross taxable value of benefits Board - Gross taxable value of benefits Property - Gross taxable value of benefits Income tax exempt body-entertainment- Gross taxable value of benefits Other benefits (residual) - Gross taxable value of benefits Car parking - Gross taxable value of benefits Meal entertainment - Gross taxable value of benefits Cars - statutory formula - gross taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Cars - operating cost method- gross taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Loans granted - Gross taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Debt waiver - Gross taxable value of benefits - Inform the relevant field with the taxable value before any reduction is taken into account of a type of fringe benefit that arises if an employee owes a debt to an employer and the employer releases the employee from the obligation to repay the debt - the unpaid amount may be a debt waiver fringe benefit. Expense payments - Gross taxable value of benefits - Inform the relevant field with taxable value before taking any reduction into account of the type of fringe benefit that arises if an employer pays for or reimburses an expense incurred by an employee. The expense can be a business or private expense, or a combination of both, but it must be incurred by the employee. Housing - units of accommodation provided- Gross taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Employees receiving living-away-from-home allowance - Gross taxable value - Inform the relevant field with the amount to be included in 'Gross taxable value (a)' includes the exempt accommodation and increased food components as well as the statutory food amount. Airline transport - Gross taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Board - Gross taxable value of benefits - Inform the relevant field with the taxable value before taking any reduction into account for the type of fringe benefit. When an employer provides an employee with accommodation and the employee has an entitlement to at least two meals a day, the meals provided to that employee and to the family members of that employee living with the employee may be a board fringe benefit. Property - Gross taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Income tax exempt body-entertainment- Gross taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Other benefits (residual) - Gross taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Car parking - Gross taxable value of benefits - Inform the relevant field with the total of employee contributions made in respect of that benefit type. If the taxable value of a benefit is reduced by the amount of an employee contribution, the contribution must be made before the employer lodges the FBT return. Special arrangements apply where the contribution is made by a journal entry in the employer's accounts - see Miscellaneous Tax Ruling MT2050. Meal entertainment - Gross taxable value of benefits - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Cars - statutory formula - Employee contribution Cars - operating cost method - Employee contribution Expense payments - Employee contribution Loans Granted - Employee Contribution - Not required Debt Waiver - Employee Contribution - Not required Employees receiving living away from home allowance - Employee Contribution - Not required Income tax exempt body - Entertainment - Employee Contirbution - Not required Meal Entertainment - Employee Contribution - Not required Housing - units of accommodation provided- Employee contribution Airline transport - Employee contribution Board - Employee contribution Property - Employee contribution Other benefits (residual) - Employee contribution Car parking - Employee contribution Cars - statutory formula - Employee contribution - Inform the relevant field with the total of employee contributions made in respect of that benefit type. If the taxable value of a benefit is reduced by the amount of an employee contribution, the contribution must be made before the employer lodges the return. Special arrangements apply where the contribution is made by a journal entry in the employer's accounts - see Miscellaneous Tax Ruling MT2050. Cars - operating cost method - Employee contribution - Inform the relevant field with the total of employee contributions made in respect of that benefit type. If the taxable value of a benefit is reduced by the amount of an employee contribution, the contribution must be made before the employer lodges the return. Special arrangements apply where the contribution is made by a journal entry in the employer's accounts - see Miscellaneous Tax Ruling MT2050. Expense payments - Employee contribution - Inform the relevant field with the total of employee contributions made in respect of that benefit type. If the taxable value of a benefit is reduced by the amount of an employee contribution, the contribution must be made before the employer lodges the return. Special arrangements apply where the contribution is made by a journal entry in the employer's accounts - see Miscellaneous Tax Ruling MT2050. Housing - units of accommodation provided- Employee contribution - Inform the relevant field with the total of employee contributions made in respect of that benefit type. If the taxable value of a benefit is reduced by the amount of an employee contribution, the contribution must be made before the employer lodges the FBT return. Special arrangements apply where the contribution is made by a journal entry in the employer's accounts - see Miscellaneous Tax Ruling MT2050. Airline transport - Employee contribution - Inform the relevant field with the total of employee contributions made in respect of that benefit type. If the taxable value of a benefit is reduced by the amount of an employee contribution, the contribution must be made before the employer lodges the FBT return. Special arrangements apply where the contribution is made by a journal entry in the employer's accounts - see Miscellaneous Tax Ruling MT2050. Board - Employee contribution - Inform the relevant field with the total of employee contributions made in respect of that benefit type. If the taxable value of a benefit is reduced by the amount of an employee contribution, the contribution must be made before the employer lodges the FBT return. Special arrangements apply where the contribution is made by a journal entry in the employer's accounts - see Miscellaneous Tax Ruling MT2050. Property - Employee contribution - Inform the relevant field with the total of employee contributions made in respect of that benefit type If the taxable value of a benefit is reduced by the amount of an employee contribution, the contribution must be made before the employer lodges the FBT return. Special arrangements apply where the contribution is made by a journal entry in the employer's accounts - see Miscellaneous Tax Ruling MT2050. Other benefits (residual) - Employee contribution - Inform the relevant field with the total of employee contributions made in respect of that benefit type. If the taxable value of a benefit is reduced by the amount of an employee contribution, the contribution must be made before the employer lodges the FBT return. Special arrangements apply where the contribution is made by a journal entry in the employer's accounts - see Miscellaneous Tax Ruling MT2050. Car parking - Employee contribution - Inform the relevant field with the sum of the taxable values of fringe benefits of that particular benefit type, before any reduction for employee contributions or other reductions. Loans granted - Value of reductions Expense payments - Value of reductions Cars - Statutory Formula - Value of Reduction - Not required Cars - Operating Cost method - Value of Reduction - Not required Debt Waiver - Value of Reduction - Not required Housing - Units of accomadation provided - Value of Reduction - Not required Income tax exempt body - Entertainment - Value or Reduction - Not required Car Parking - Value of Reductions - Not required Meal Entertainment - Value of Reduction - Not required Employees receiving living-away-from-home allowance - Value of reductions Airline transport - Value of reductions Board - Value of reductions Property - Value of reductions Other benefits (residual) - Value of reductions Loans granted - Value of reductions - Inform the relevant field with the total amount by which benefits of that type have been reduced under the 'otherwise deductible' rule or other reductions. Expense payments - Value of reductions - Inform the relevant field with the total amount by which benefits of that type have been reduced under the 'otherwise deductible' rule or other reductions, for example, in relation to in-house fringe benefits. The 'otherwise deductible' rule applies only if the recipients of the benefits are current employees and the employer obtains from them any necessary supporting documents such as declarations, receipts or invoices. The employer should obtain these before lodging the FBT return. Employees receiving living-away-from-home allowance - Value of reductions - Inform the relevant field with the amount of reduction of taxable value of that particular benefit type. The exempt accommodation and increased food component amount are shown as reductions at 'Value of reductions'. The employer will need to obtain the necessary employee declarations to take advantage of any exempt accommodation and increased food components. Airline transport - Value of reductions - Inform the relevant field with the total amount by which benefits of that type have been reduced under the 'otherwise deductible' rule or other reductions. The 'otherwise deductible' rule applies only if the recipients of the benefits are current employees and the employer obtain from them any necessary supporting documents such as declarations, receipts or invoices. The employer should obtain these before lodging the FBT return. Board - Value of reductions - Inform the relevant field with the total amount by which benefits of that type have been reduced under the 'otherwise deductible' rule or other reductions. The 'otherwise deductible' rule applies only if the recipients of the benefits are current employees and the employer obtains from them any necessary supporting documents such as declarations, receipts or invoices. The employer should obtain these before lodging the FBT return. Property - Value of reductions - Inform the relevant field with the total amount by which benefits of that type have been reduced under the 'otherwise deductible' rule or other reductions. The 'otherwise deductible' rule applies only if the recipients of the benefits are current employees and the employer obtains from them any necessary supporting documents such as declarations, receipts or invoices. The employer should obtain these before lodging the FBT return. Other benefits (residual) - Value of reductions - Inform the relevant field with the total amount by which benefits of that type have been reduced under the 'otherwise deductible' rule or other reductions. The 'otherwise deductible' rule applies only if the recipients of the benefits are current employees and the employer obtains from them any necessary supporting documents such as declarations, receipts or invoices. The employer should obtain these before lodging the FBT return. Client's reference Client's reference - Inform the relevant field with the reference that the nominated tax agent can use to identify its clients. Sub - total (Amount of tax payable less Amount of rebate) Sub - total - Inform the relevant field with the amount of tax payable less the amount of amount of rebate. If you are not a rebatable employer, this amount will be the same as the amount of tax payable. Less instalment amounts reported on activity statements Less instalment amounts reported on activity statements - Inform the relevant field with the Total the FBT instalment amounts reported on the employer's activity statement for the current FBT year and inform the total amount of less instalment amounts reported on activity statements. This amount will be credited against the employer's total current FBT liability. Don't include any amount paid in respect of penalties or another year's liability. If the employer has made a payment towards its current FBT liability as part of a tax agent lodgment agreement this amount can be included at this item. If the employer pays FBT by instalments the employer should lodge all of its activity statements for the FBT year ending 31 March of the current FBT year, including the March quarter prior to lodging the FBT return. This will enable the ATO to update the employer's FBT account. If the employer do not pay FBT by instalments then this field must be left blank. FBTLodgeRequest [Abstract] Intermediary [Abstract] Report [Abstract] ReportingParty [Abstract] ControllingParty ProvidedFringeBenefitsDetails