• Attention

    Warning:

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

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    Claiming

    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 claim fuel tax credits on your BAS in the same way as you claim GST credits.

    For GST group representatives and other businesses with complex structures, the claiming arrangements vary. They are:

    • GST groups – the representative member of the group claims fuel tax credits on behalf of the group.
    • GST branches – each branch claims fuel tax credits separately from the parent entity.
    • GST joint ventures – the operator claims fuel tax credits on behalf of the participants.

    You need to know about:

    If you are claiming fuel tax credits for domestic electricity generation and for eligible business activities, you must claim all of your fuel tax credits on your BAS.

    If you pay GST in instalments, you can also claim fuel tax credits. For information about how to claim fuel tax credits if you pay GST in instalments, see If you pay GST in instalments.

      Last modified: 19 Sep 2014QC 41272