Employer Current Contact Person Name Usage code Employer Current Person Name Usage Code Controlling Party Current Person Name Usage Code Employer Previous Person Name Usage Code Controlling Party Previous Person Name Usage Code Agent Contact Person Unstructured Name usage code 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. Current postal address - Country Postal address on previous return - Country Business address of main business - 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. 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. Business address of main business - Country Code Current postal address - Country Code Postal address on previous return - Country Code Employer Current Postal Address Currency code Previous Postal Address Currency code Organisation Business Address Currency code 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. Current postal address - 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. 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. Postal address on previous return - Line 1 Business address of main business - 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. Current postal address - 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. 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. Postal address on previous return - Line 2 Business address of main business - Line 2 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. 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. Postal address on previous return - 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. Current postal address - Line 3 Business address of main business - 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. Current postal address - 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. 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. Postal address on previous return - Line 4 Business address of main business - Line 4 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. Current postal address - 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. 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. Postal address on previous return - Suburb/Town/City Business address of main business - Suburb/Town/City 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 - Overseas Address Indicator Previous Postal Address Overseas indicator Organisation Business Address Overseas indicator Inform the relevant field with the postcode for the current postal address. For overseas addresses the postcode field must always be blank. Current postal address - 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. 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. Postal address on previous return - Postcode Business address of main business - Postcode 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. Current postal address - State or 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. 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. Postal address on previous return - State/Territory Business address of main business - State or Territory Inform the relevant field with the contact person's email address. A contact person may choose to provide an email address. Contact person email address 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 email usage 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. Agent's telephone 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. Contact person phone area code Inform the relevant field with the telephone number for the nominated tax agent without the area code or the country code. Agent's telephone 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. Contact person phone number Inform the relevant field with the Tax Agent's service line code. Allowable codes: 01 = Mobile, 02 = Landline, 03 = Pager, 09 = Unknown Tax Agent's 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 Contact Person's phone service line code Inform the relevant field with the tax Agent's phone usage code. Field must be set to '02' for business Tax Agent's Phone usage code Inform the relevant field with the contact person's phone usage code. Field must be set to '03' for contact Contact Person's phone usage code Employer - Current Organisation Name Currency Code Employer - Previous Organisation Name currency code Business Name - Current Organisation Name currency code Controlling Party Current Organisation Name Currency code Controlling Party Previous Organisation Name currency code Employer Previous organisation name type code Organisation Business Name Type code Employer - current organisation name type code Controlling Party Current Organisation Name Type Code Controlling Party Previous organisation Name Type code 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). Employer Non Individual Name Inform the relevant field with the employers previous name where the employer is a non individual. 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. Employer previous name Business name of main business 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. Controlling Party Current 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 Controlling Party Previous Name Non-individual name Employer Previous Person Name Currency Code Employer - current person name currency code Contact Person - Currency code Controlling Party Current Person Name Currency Code Controlling Party Previous person Name Currency code 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. Employer previous family name Inform the relevant field with the surname or family name of the employer. 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. Employer family name Contact person - 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. Family name Inform the relevant field with the family name of the previous trustee or senior partner. Controlling Party Previous Name Family name Inform the relevant field with the first name of the employer. Employer first name Inform the relevant field with the employers previous name if applicable. Inform the relvenat field with the first name of the contact person. Employer previous first name Contact person - first name Inform the relevant field with the first given name of the person to whom notices should be sent. First name Inform the relevant field with the first name of the previous trustee or senior partner. Controlling Party Previous Name First name Inform the relevant field with the relevant suffix of the employer if applicable. Allowed suffixes are any of the abbreviations listed in the AS4590. Employer suffix Inform the relevant field with the employers previous suffix if applicable. Use any of the abbreviations listed in the current published AS 4590. Inform the relevant field with the suffix of the name of the contact person. Any abbreviation listed in the current published AS 4590. Employer previous suffix Contact person - suffix Inform the relevant field with the relevant suffix if applicable. Allowed suffixes are any of the abbreviations listed in the AS4590. Suffix Inform the relevant field with the Suffix of the previous trustee or senior partner. Any abbreviation listed in the current published AS 4590. Controlling Party Previous Name Suffix Inform the relevant field with the other given names of the employer. Employer other given names Inform the relevant field with the employers previous other given names. Inform the relevant field with the other given names of the contact person. Employer previous other given names Contact person - other given names Other given names Inform the relevant field with the other given names of the previous trustee or senior partner. Controlling Party Previous Name Other given names Inform the relevant field with the second or subsequent given name. Employer Previous Person Name Type Code Contact Person Name Type Code Employer - current person name type code Controlling Party Current Person Name Type Code Controlling Party Previous person Name Type Code Inform the relevant field with the current title of the employer.. Allowable titles are: Mr, Mrs, Miss, Ms, Other Employer title Inform the relevant field with the employers previous title. Use any of the abbreviations listed in the current published AS 4590. 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 previous title Contact person - title Inform the relevant field with the current title of the client. Allowable titles are: Mr, Mrs, Miss, Ms, Other 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. Controlling Party Previous Name Title 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 name Tax Agent Signatory Identifier Text Employer Signatory Identifier Text Tax Agent Declaration Date Employer Declaration Date Tax Agent Signature statement acceptance indicator Employer Signature statement acceptance indicator 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. Do you expect to lodge an FBT return for future years? 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. Hours taken to prepare and complete this form Tax Agent declaration statement type code Employer declaration statement type code Employer Current Postal Address Usage Code Previous Postal Address Usage code Organisation Business Address Usage code Bank State Branch number: Enter the Bank State Branch (BSB) code. Bank account details now need to be provided anew each year. Complete the BSB, Account number and Account name boxes. This is a mandatory field. Bank State Branch (BSB) number Account name: Enter the name of the financial account that the client has elected to receive payments such as refunds or credits. Bank account details now need to be provided anew each year. Complete the BSB, Account number and Account name boxes. Enter the account name, as shown on the account records. Do not enter the account type – for example savings, cheque or mortgage offset. Include spaces between each word and between initials in the account name. Joint accounts are acceptable. The account name must not exceed 32 characters. Account name (not showing account type eg. savings) Account number: Enter the bank account number. Bank account details now need to be provided anew each year. Complete the BSB, Account number and Account name boxes. Do not include spaces in the account number. This is a mandatory field. Account number Financial Institution branch name: Enter the branch name of the financial institution Financial Institution branch name Financial institution name: Enter the name of the financial institution Financial Institution name Inform the relevant field with the Australian Business Number. The ABN reported must belong to the payer named in this record Australian Business Number Inform the relevant field with the reference that the nominated tax agent can use to identify its clients. Client's reference Tax Agent number (TAN) Inform the relevant field with the Tax Agent Number Inform the relevant field with the current Tax File Number. Tax file number Amendment Indicator: Set the field to TRUE if this is an amendment to the current years FBT. Otherwise set the field to FALSE. Original or Amended Indicator The reason provided by the user for the lodgement of an FBT amendment. Amendment Reason The order in which amendments need to be submitted for FBT. Amendment Sequence Number Identifies if the lodgment of the amendment is due to an ATO error or a taxpayer error. Amendment Type Code 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. Aggregate Non-exempt amount (hospitals, ambulances, public benevolent institutions and health promotion charities only) 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 - 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 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. 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. 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. 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. 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. 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 - 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 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. 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. 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 - statutory formula - Employee contribution Cars - operating cost method - Employee contribution Expense payments - Employee contribution 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 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 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. 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. 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. 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. 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. 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. Inform the relevant field with the number of cars used to provide car fringe benefits. Cars - statutory formula - Number Cars - operating cost method - Number Loans granted - Number Housing - units of accommodation provided - Number Employees receiving living-away-from-home allowance - 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 Inform the relevant field with the number of cars used to provide car fringe benefits utilising the operating cost method. Inform the relevant field with the number of loans used to provide loan fringe benefits. 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. Inform the relevant field with the number of employees who received a living-away-from-home allowance, inform total paid including exempt components. 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. Number of employees receiving fringe benefits during for the FBT period 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. Loans granted - Value of reductions Expense payments - Value of reductions 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 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 of Reduction - Not required Car Parking - Value of Reductions - Not required Meal Entertainment - Value of Reduction - Not required 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. 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. 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. 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. 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. Fringe benefits taxable amount (A + B) or C 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 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 amount 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 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 payments 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 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 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 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 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 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 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 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 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 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 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 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 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 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 Inform the relevant field with the payment or credit due. Payment due or credit due to you 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. Less instalment amounts reported on activity statements 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. Sub - total (Amount of tax payable less Amount of rebate) 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. Aggregate non rebatable amount 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. Amount of tax payable 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 Amount of rebate 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 1 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) Type 2 aggregate factored amount FBTLodgeRequest [Abstract] Intermediary Primary Items [Abstract] ReportingParty Primary Items [Abstract] ProvidedFringeBenefitsDetails ControllingParty