The ATO advises as follows:
"In consultation with the tax profession we have changed the lodgment due date for all tax agents lodging 2014 fringe benefits tax (FBT) returns electronically, regardless of the number of FBT clients you have.
Lodgment and payment dates
You must be appointed as your FBT clients’ registered tax agent and have them added to your client list by 21 May 2014 to ensure they are covered by your lodgment program for their 2014 FBT return.
Due dates for lodgment of 2014 FBT returns lodged:
- electronically, the due date is 25 June 2014
- by paper, the due date reverts back to the statutory lodgment date of 21 May 2014.
The due date for payment has not changed, and remains as 28 May 2014.
If you fail to lodge the 2013–14 FBT return electronically you will not be eligible for the concessional lodgment due date for all future FBT returns until you lodge via an electronic channel."