Search for     
ato.gov.au        Businesses section only        
Advanced search
Search tips
> Businesses > Tax topics - Fuel schemes essentials > Fuel tax credits - for GST registered businesses > Overview   
 

Fuel tax credits for business

 
Increase text size Decrease text size
 

When to claim

You can claim fuel tax credits at the time you acquire, manufacture, or import the fuel into Australia.

If you account for GST on a cash basis, you should claim your fuel tax credits in the BAS period you pay for the fuel. If you account for GST on a non-cash basis, you should claim your fuel tax credits in the BAS period you receive your invoice for the fuel.

Direction icon

For more information about methods of accounting, refer to Cash and non-cash accounting (NAT 3136).

Sections within Claiming

Last Modified: Wednesday, 12 December 2012
 
Table of contents
Give us your feedback
 
© Australian Taxation Office for the Commonwealth of Australia
Top of page
More information on page