Message-ID: <2126726512.7281.1711704596683.JavaMail.tomcat@ip-10-129-228-235> Subject: Exported From Confluence MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_Part_7280_1413875040.1711704596682" ------=_Part_7280_1413875040.1711704596682 Content-Type: text/html; charset=UTF-8 Content-Transfer-Encoding: quoted-printable Content-Location: file:///C:/exported.html 2019 FBT returns - AU

2019 FBT returns - AU

Do not delete= this page - MYOB Practice navigates to it from within the product

Australia only

The top of the 2019 fringe benefits tax return pag= e shows details for the return you're working on.

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It's a good idea t= o save the return regularly while you're filling it in. This will save the = changes to your practice database. Click Save at the top o= f the page. 

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Filling in the business details
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Field What to do
Tax file number (TFN)

It's pre-filled from your practice database.<= /p>

It's left blank if the client's TFN doesn't exist in your practice da= tabase.  

If a client doesn't have a TFN, they must complete a&n= bsp;Tax file number application for companies, partnerships, trusts and= other organisations (NAT 3799).

Australian Business Number (ABN= )

It's pre-filled from your pract= ice database.

It's left blank if the client's ABN doesn't exist= in your practice database.  

Is this the employer=E2=80=99s fir= st FBT return? Select Yes o= r No.
Is the employer a trust or partner= ship? Select Yes o= r No.
Is the trustee or senior partner a= n individual or non-individual?

If your client is a trust or pa= rtnership, select either Individual or Non-individ= ual from the drop-down.

This field is only displayed if the = employer is a trust or partnership.

Name of trustee or senior partner<= /td>

Type the name if the trustee or= senior partner is a non-individual.

If the trustee = or senior partner is an individual, enter their details in= the following fields:

  • Title
  • First given name
  • Other given name
  • Family name
  • Suffix.

If this name has changed since last year, select the checkbox The name of the trustee or senior partner has changed since the last FBT= return.

Was the previous trustee or senior partner an individual or non-individ= ual (company, partnership, trust etc)

Select either individua= l or non-individual from the drop-down.

Thi= s field is only displayed if the name of the trustee or senior partner has = changed since the last FBT return.

Name of previous trustee or senior= partner

Type the name if the trus= tee or senior partner is a non-individual.

If the previous trustee or senior partner is an individu= al, enter their details in the following fields:

  • Title
  • First given name
  • Other given name/s
  • Family name
  • Suffix.

This field is only displayed if the name of the trustee or senior p= artner has changed since the last FBT return.

Name of employer

It's pre-filled from your practice database.<= /p>

It's left blank if the client's employer name does= n't exist in your practice database.

If this name has changed = since last year, tick the This name has changed since the last FBT = return checkbox.

Previous name

Type the name of the previous e= mployer.

This field is only displayed if you select the checkbox This name has changed since the last FBT return for the Name of employer.

Current postal address

Enter the postal address of the= client's main business location.

If the client is outside Australia,= select their country from the Country if outside Australia drop-down.

Previous postal address

If the client=E2=80=99s address= has changed since last year, enter details in the previous postal address = of the main business location.

If the client is outside Australia, se= lect their country from the Country if outside Australia d= rop-down.

Has the business/trading name chan= ged since the last FBT return? Select Yes o= r No.
Current business/trading name

If the name has changed since l= ast year, enter the new name.

This field is only displayed if you sel= ect Yes for Has the business/trading name changed = since the last FBT return?

Has the business/trading address changed since the last FBT return? Select Yes o= r No.
Current business/trading address

If the address has changed sinc= e the last FBT return, enter the new address details.

If the client i= s located outside Australia, select their country from the Cou= ntry if outside Australia drop-down.

Name of the person to contact Type the name and contact details = of the main contact person for the client.
Number of employees receiving frin= ge benefits during period 1 Apr 2018 to 31 Mar 2019 Type the number of employees who r= eceived fringe benefits during the period.
Hours taken to prepare and complet= e this form

This field is optional =E2=80= =93 your answers will help the ATO to monitor these costs.

Consider t= he time (rounded up to the nearest hour) you spent reading the instructions= , collecting the required information, making any calculations, and complet= ing this return.

Is the employer expecting to lodge= FBT return forms for future years?

Select Yes&nbs= p;or No.

If a client has provided taxable fring= e benefits after 31 March 2019, they fall into the 2020 FBT year. You may n= eed to lodge a 2020 FBT return.

Electronic Funds Transfer (EFT)

Fill in the electronic funds tr= ansfer (EFT) details for the client:

  • BSB
  • Account number
  • Account name. 

In most cases, the account name is shown on your = client=E2=80=99s bank account records. It should include spaces between eac= h word and between initials.

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Filling in the calculation details
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Grey fields aren't= relevant and you can't fill them in. Don't use commas in any fields.

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Field What to do
Type of fringe benefit

Before you can calculate the taxable value of= any benefit, you need to identify the category the benefit falls into =E2= =80=93 the ATO's Types of fringe benefits page describes the categories.

Number

For each type of fringe benefit= provided, type the number of that type that the client provides to their e= mployees.

This only applies to some types of fringe benefit.

Gross taxable value Type the gross taxable value provi= ded for each type of benefit.
Employee contribution

Type the amount that the employ= ees contributed to each type of benefit.

This only applies to some ty= pes.

Value of reductions

Type the amount by which benefi= ts of that type have been reduced.

This only applies to some types.

Is the employer a rebatable employ= er?

Select Yes or = No.

If your client=E2=80=99s organisation is a rebat= able employer, the ATO gives concessional FBT treatment to certain benefits= they provide to employees.

Is the employer a hospital, ambulance, public benevolent institution, o= r health promotion charity?

Select Yes or = No.

If your client=E2=80=99s organisation is one of = these employer types, the ATO gives concessional FBT treatment to certain b= enefits they provide to employees.

From 3 December 2012, charities mu= st be registered with the ACNC and endorsed by the ATO to get this concessi= on =E2=80=93 this affects religious and charitable institutions. Charities = that were endorsed by the ATO as income tax exempt charities immediately be= fore 3 December 2012 are automatically registered with the ACNC =E2=80=93 t= hey don=E2=80=99t need to re-register. Charities that were not endorsed by = the ATO as income tax exempt charities before 3 December 2012 must register= as a charity with the ACNC and then be endorsed by the ATO to access chari= ty tax concessions, including the FBT rebate for registered charities.

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Type 1 aggregate amount

if your client's a rebatable em= ployer, type the type 1 fringe benefits aggregate amount.

Otherwise, = leave this field blank.

Type 2 aggregate amount

if your client's a rebatable em= ployer, type the type 2 fringe benefits aggregate amount.

Otherwise, = leave this field blank.

Aggregate non-exempt amount

if the client's a hospital, amb= ulance, public benevolent institution, or health promotion charity, type th= e aggregate non-exempt amount.

If the client is a r= ebatable employer, leave this item blank.

Aggregate non-rebatable amount

For rebatable employers, type the aggregate non-rebatable amount.

If the client's a rebatable employer, the total grossed-up value of bene= fits the client can provide to each employee (without losing the existing c= oncessions) is $30,000.  If the total gross value of the = fringe benefits provided to an individual employee exceeds $30,000, the cli= ent cannot claim a rebate for the FBT liability on the excess amount. This = is called the =E2=80=9Caggregate non-rebatable amount=E2=80=9D.

<= p>The aggregate non-rebatable amount cannot be greater than the amount of t= ax payable.

Less instalment amounts reported on activity statements

Add together the FBT instalment= amounts the client reported on your four activity statements for the FBT y= ear and type the total amount in this field.

The ATO will credit this= amount against the client=E2=80=99s FBT liability for the year. Don't incl= ude any amount your client paid for penalties or any other year=E2=80=99s l= iability.

If the client pays their FBT by instalments, you must lodge= all of the activity statements for the FBT year (including the March quart= er), before lodging the FBT return. The ATO can then update the client=E2= =80=99s FBT account. If all activity statements aren't lodged before lodgin= g the client=E2=80=99s FBT return, the return will remain unactioned until = all instalments are paid.

Tax agent details

The following tax agent details= are pre-filled from information in the Tax settings page.= If there's missing information, make sure that you have completed those de= tails =E2=80=93 see Adding a tax/BAS agent for FBT returns - AU.

  • Contact name
  • Phone number
  • Registration number
  • ABN

Type the name of someone authorised to sign this = return in the Person authorised to sign this return field.= Any person who has charged, or will charge, a fee for preparing this retur= n =E2=80=93 either directly or indirectly =E2=80=93 must sign this declarat= ion.

Name of employer authorised to sign this return

Type the name of the employer a= uthorised to sign this return.

You don't need to get the client to si= gn the return here. However, you must obtain approval from the client stati= ng that:

  • the information they provided is true and correct
  • they have authorised the agent to lodge the retur= n.
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To validate what you've entered
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To check the values you're entering into the return, select Validate from the drop-down beside the Save= button at the top of the page.

Any missing details will be displayed in a red error box at the top of t= he form. 

When you've added those details, save the form and validate again. = The message =E2=80=9CValidation completed successfully=E2=80=9D will displa= y at the top of the form, and the return is ready to be finalised =E2= =80=93 see Approve and lodge an FBT form - AU.

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Saving the return
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Click Save at the top of the page to save you= r changes to your practice database.

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Deleting the return
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Clickat the top of the page to de= lete this return. A confirmation message will display.

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You must lod= ge FBT returns with the ATO by 25 June 2019, = if you're lodging them electronically.

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