Fuel tax credits registration - for business

Registering

All businesses need to be registered for both goods and services tax (GST) and fuel tax credits before they can claim.

Your fuel tax credit period will be the same as the GST tax period that applies to you (for example, monthly, quarterly or annual). Your GST tax period will not change because you register for fuel tax credits.

If you want to change your fuel tax credit period in order to access fuel tax credits more frequently, you will have to change your GST tax period. You should carefully consider the impact this may have on any other business activity statement reporting obligations and you may wish to obtain advice from your tax or business advisor.

For more information on GST tax periods, obtain a copy of the fact sheets:

Reporting and paying GST monthly (NAT 4150)
Quarterly GST options (NAT 4149)
Report your GST once a year (NAT 12906).

For information about changing your GST tax period, phone 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

How to register an existing business

To register for fuel tax credits by phone, we must have you listed as an authorised contact person for the business.

If you are already registered for GST, you can register for fuel tax credits by:

phoning our automated registration service on 13 72 26 at any time - make sure you have your Australian business number (ABN) and your tax file number available
phoning us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday
completing the Add a new business account (NAT 2954) form.

If you have an ABN but are not registered for GST, you can register for GST and fuel tax credits at the same time by:

registering electronically through the Business Portal (to use this service you must be registered to deal with us electronically)
completing the Add a new business account (NAT 2954) form
phoning us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

To obtain a copy of the form:

refer to Add a new business account (NAT 2954)
phone our publications distribution service on 1300 720 092.

How to register a new business

You can register for an ABN, GST and fuel tax credits at the same time by:

registering electronically through the Australian Business Register
using the electronic lodgment service (ELS) through your tax agent
completing either of these forms

ABN registration for companies, partnerships, trusts and other organisations (NAT 2939)
ABN registration for individuals (sole traders) (NAT 2938).

For more information about how to deal with us electronically, visit Online Services.

Cancelling a registration

If your circumstances change and you're no longer eligible to claim fuel tax credits, you should cancel your registration by:

completing the form Application to cancel registration (NAT 2955)
accessing the Business Portal at www.ato.gov.au
phoning 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

Last Modified: Wednesday, 23 January 2013

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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