You need to register for fringe benefit tax (FBT) when you start giving a fringe benefit. You can do this when you first register as an employer in myIR, or later if you decide to start giving employees a fringe benefit.
If you provide fringe benefits but are not registered yet, you need to back-date your registration to when you first provided a fringe benefit. You may need to file returns for earlier periods and make any outstanding payments. You can register on myIR, or call us to find out more.