If you intend to lodge your FBT Return form electronically using easyFBT then you will need a Machine to Machine (M2M) credential as the previously used AUSkeys have been retired by the ATO as at the end of March 2020. To create a machine credential in the ATO’s Relationship Authorisation Manager (RAM), you must be either a principal authority or a machine credential administrator (MCA) of the business.
Note: you will need to create one for each entity that is required to be electronically lodged.
Guide: how to install a machine credential
The following is a link to the ATO's guide on how to install machine credentials:
ATO Relationship Authorisation Manager (RAM)
The following is a link to the ATO's Relationship Authorisation Manager where you can view or manage your M2M credentials: