This article walks you through the complete FBT workflow in ChangeGPS — from entering employer and employee details through to generating the completed FBT return and employee declarations. The Fringe Benefits Tax (FBT) app uses a four-step wizard covering client setup, benefit entry, configuration, and document generation.
Before you begin
Before starting an FBT return, make sure you have the following information available:
The employer's name, ABN, and registered address
The FBT year being lodged (the FBT year runs 1 April to 31 March)
A list of all employees who received fringe benefits during the year
Details of each benefit provided: vehicle details, loan amounts and interest rates, expense reimbursement amounts, housing costs, etc.
The GST registration status of the employer (affects gross-up rate selection)
Any employee contributions toward benefits during the year
Step-by-step guide
Step 1 — Client Details
Navigate to the FBT app. Please go to Access > Apps > ChangeGPS FBT. Select + New FBT Return.
Select Import from CIM to search for the employer in the Client Import Manager, or enter the employer details manually.
Enter the Employer Name, ABN, and registered Address (street address, suburb, state, postcode).
Select the FBT Year — for example, FY2026 covers 1 April 2025 to 31 March 2026.
Select the Employer Structure (Individual, Company, Partnership, or Trust).
Select Next to proceed to Step 2.
Step 2 — Employee Benefits
Step 2 is divided into benefit category tabs. Start with the Employees tab to add all employees who received benefits, then enter the benefit details in each relevant category tab.
Employees tab:
Select Add Employee and enter the employee's name, position, and contact details.
Repeat for all employees who received fringe benefits during the FBT year.
Motor Vehicle tab:
Select Add Motor Vehicle Benefit and assign it to an employee.
Enter the vehicle details: make, model, registration, and base value (the GST-inclusive price of the vehicle).
Enter the number of days the vehicle was available for private use during the FBT year.
The taxable value is calculated automatically using the statutory formula: Base Value × 20% × (Days Available ÷ 365).
For eligible zero or low-emission vehicles valued under the luxury car tax threshold, the Electric Vehicle Exemption is applied automatically from FY2025.
Enter any employee contributions (amounts paid by the employee toward the running costs) which reduce the taxable value.
Car Parking tab:
Enter car parking benefits where the employer provides or pays for a commercial car parking space for an employee.
Enter the commercial parking rate used to value the benefit.
Enter any employee contributions (amounts paid by the employee toward the benefit) which reduce the taxable value.
Expense Payment tab:
Enter expense payments or reimbursements made on behalf of employees.
Classify each expense as Type 1 (GST credit entitlement) or Type 2 (no GST credit) to ensure the correct gross-up rate is applied.
Housing tab:
Enter housing benefits where the employer provides accommodation to an employee.
Enter the market rental value and any rent paid by the employee.
Loan tab:
Enter loan benefits where the employer provides a loan to an employee at a rate below the ATO benchmark interest rate.
The benchmark interest rate for the FBT year is applied automatically. Enter the actual interest rate charged and the loan balance to calculate the taxable value.
Meal Entertainment tab:
Enter meal and entertainment expenses provided to employees.
Select the valuation method — the 50/50 split method divides all meal entertainment expenditure between deductible & non-deductible.
Property tab:
Enter property benefits where the employer transfers or provides property to an employee.
Enter the market value of the property and any amount paid by the employee.
Select Next when all benefits have been entered.
Step 3 — FBT Configuration
Review the GST Configuration section. Confirm whether the employer is registered for GST — this affects the gross-up rate applied to each benefit type.
Review the employee contributions that have been made with after-tax dollars (reducing the taxable value of benefits).
Review the Important Dates section for lodgement deadlines and payment due dates for the selected FBT year.
Review the Issues and Recommendations panel. This section flags any compliance issues detected in the benefit data — for example, missing employee details, benefits that may require a declaration, or values that appear inconsistent. Address any flagged issues before proceeding.
Select Next to proceed to Step 4.
Step 4 — Preview
Review the FBT return summary, including:
Total taxable value of benefits per category
Gross-up amounts (Type 1 and Type 2)
Total FBT liability (taxable value × 47%)
Reportable Fringe Benefits Amounts (RFBA) per employee where applicable
Use the Letter Customisation section to personalise the cover letter for your client.
Generate employee declarations for any benefit categories that require a signed employee statement.
Export the completed FBT return:
Export PDF — Download the FBT return and supporting documents as a PDF
Export Word — Download as a Word document (.docx) for further editing
Send Email — Email the documents directly to your client from within the module
Tips and best practices
Add all employees first in the Employees tab. All benefit entry screens reference the employee list from the Employees tab. Adding employees before entering benefits ensures the dropdowns are populated correctly.
Check the gross-up rate for each benefit type. Type 1 benefits (2.0802) are those where the employer is entitled to a GST input tax credit. Type 2 benefits (1.8868) are those with no GST credit entitlement. Using the wrong gross-up rate will result in an incorrect FBT liability.
Record employee contributions accurately. Employee contributions (amounts paid by the employee with after-tax money) reduce the taxable value of the benefit. Make sure contributions are recorded in the correct benefit tab.
Review the Issues panel before finalising. The Issues and Recommendations section in Step 3 often identifies benefits that are missing required details or employee declarations. Resolving these issues before lodgement reduces compliance risk.
Generate declarations before delivering to the client. Employee declarations must be signed by employees and retained by the employer for 5 years as required by the ATO. Generate them in Step 4 before closing the return.
Common issues
The Electric Vehicle Exemption is not being applied to a vehicle. The EV exemption applies from FY2025 onwards to zero or low-emission vehicles (fully electric, plug-in hybrid, or hydrogen fuel cell vehicles) with a base value at or below the luxury car tax threshold ($91,387 in FY2025 & FY2026). Check that the FBT year selected in Step 1 is FY2025 or later, that the vehicle type is set correctly, and that the base value does not exceed the threshold. Vehicles above the luxury car tax threshold are not eligible for the exemption.
The Reportable Fringe Benefits Amount (RFBA) is not showing for an employee. The RFBA is only reported for employees whose total grossed-up taxable value of benefits exceeds $2,000 for the FBT year. If an employee's total is under $2,000, no RFBA is reported. If you believe the threshold has been exceeded, check that all benefits for that employee have been entered across all relevant benefit category tabs.
The FBT liability calculation does not match my manual calculation. The FBT liability is calculated as: Total Grossed-Up Taxable Value × 47%. The grossed-up value is calculated differently for Type 1 and Type 2 benefits (multiplied by 2.0802 and 1.8868 respectively). Check that each benefit has been assigned the correct gross-up type in the Expense Payment tab (or that the correct classification is applied for other benefit types). Employee contributions are subtracted before grossing up, so confirm that contributions are entered correctly.
Need help?
If you are stuck or have questions about a specific benefit calculation, reach out through the chat widget or contact your account manager.