• Lodging and paying

    Lodging and paying your BAS

    You can lodge your BAS yourself or lodge it through your registered tax agent or BAS agent – online or by mail.

    Next steps:

    Income tax and fuel tax credits

    Fuel tax credits are:

    • part of your business income, so you need to include them in your tax return, at ‘Assessable government industry payments’
    • pay as you go (PAYG) instalment income - you need to include your fuel tax credits as part of your PAYG instalment income at label T1 on your BAS.

    See also:

    Last modified: 26 May 2015QC 44519