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    Self-assessment

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    You must self-assess your fuel tax credit claims. This means you are responsible for:

    • assessing your own eligibility for fuel tax credits
    • working out the dollar amount
    • keeping records that support your claims.

    Self-assessment for indirect taxes (including fuel tax credits) started on 1 July 2012. When you lodge a BAS for tax periods that start on or after that date, you will still include the dollar amounts of fuel tax credit and fuel tax credit over-claim for the tax period. You will also include your GST payable, GST credits and other amounts as required.

    The Commissioner of Taxation is taken to have made an assessment of your net credit or liability (known as your net amount or net fuel amount) based on the amounts you include on your BAS on the day you lodge. Your BAS is treated as being a notice of assessment signed by the Commissioner and issued on the day it is given to us.

    Find out more

    Guide to self-assessment for indirect taxes

    End of find out more
      Last modified: 19 Sep 2014QC 41272