The 2022 fringe benefits tax (FBT) year ends on 31 March 2022, so it’s a good time to start considering what you need to do to lodge and pay your FBT.
You'll need to work out if you have an FBT liability for fringe benefits you’ve provided to your employees (or their associates) between 1 April 2021 and 31 March 2022.
If you have an FBT liability for the 2022 FBT year, your FBT return and payment is due by 23 May. This date applies as the statutory due date of 21 May falls on a weekend this year. The due date may differ if you use a tax agent.
https://www.ato.gov.au/Newsroom/smallbusiness/Employers/Get-ready-for-fringe-benefits-tax-time/?sbnews20220316