It seems from much literature that an employer should lodge an FBT return even though their FBT liability is zero. It seems that it is a good idea to lodge a FBT return even if the only benefit provided is an exempt electric vehicle. The FBT return itself in this regard is confusing and the ATO website on how to complete the FBT return for an EV is hopeless. It starts off talking about completing an FBT return and sidetracks into talking about "Reportable FBT" on the employees' PAYG summary. Yes we know all about reporting RFBA on employees data. I want to know about the FBT return. Do you put zero at item 23? That is answer the question at item 23 "how many benefits"" Answer 1. Do you then put zero at item 23? Some articles I read suggested you should put the actual value. But there is no "box" to say that value is exempt. The form is poorly designed . if you have to put a number at item 23 (the ungrossed value) the form pre-supposes that that amount then gets reported at item 14 at either 14A or 14B - logically item 14B. If you do that an FBT liability is calculated. But we know the answer is zero. Do you put zero at Item 14A? I am betting that if an amount was put at item 23 and then a zero at item 14A then you would get a "please explain" from the ATO. There must be someone out there who knows how to complete this dopey form.
75 views
3 replies
75 views
3 replies
All replies
Hi @Nolie265,
You don't need to report exempt electric vehicle benefits at item 23 of your FBT return. When you provide only exempt benefits, such as eligible electric vehicles, your FBT liability is zero and you just need to let us know you don't need to lodge.
Featured articles
15 Apr 2026 · 4 min read time
16 July 2025 · 5 min read time