Fuel tax credits - how to complete your business activity statement

Expecting a refund?

Generally, we can only pay refunds directly into your nominated financial institution account, so it is essential that we have your correct account and branch (BSB) numbers. Your nominated account must be at a branch of the institution in Australia.

Phone us on 13 28 66 if you need to change your financial institution account details. You will need to provide proof of identity. This may be your tax file number, your Australian business number or name, and specific identifiers (such as information from a previously generated tax notice).

We may not issue a refund if you have not lodged a previous BAS or if you have provided incorrect bank details.

Your fuel tax credits at label 7D will be offset against any fuel tax credit over claim at label 7C for the current period as well as any other outstanding tax obligations or some Australian Government debts you may have.

Sections within Lodging and paying

• Your mailing address
• How to lodge
• How to pay
• What if you cannot lodge and pay on time?
• Expecting a refund?