If the taxpayers fringe benefits taxable amount during an FBT year is nil, you will need to notify ATO. Below is the ATO related link and ATO guide details.
ATO related link - https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/managing-your-lodgment-program/notify-us-if-lodgment-is-not-required
