The Australian Taxation Office has published a notice to tax practitioners (agents) announcing a permanent change to align the fringe benefits tax (FBT) return lodgment and payment due dates, which is set at 25 June from 2021 for electronic lodgment. For paper lodgment and self-preparers, however, the due dates remain 21 May.

Separately, the ATO has announced that an FBT exemption will be in…