• How to claim

    You can lodge a claim form by either:

    • emailing the electronic form to us
    • printing, completing and posting the appropriate claim form to us at:
      • Diplomatic Refunds Processing Team
        Australian Taxation Office
        PO Box 9977
        Brisbane QLD 4001
       

    You need to submit original tax invoices with your application. We’ll return original invoices to you when we’ve processed your claim.

    On this page:

    Electronic form

    Email us at itcs@ato.gov.au and we’ll send you an electronic claim form. The form will calculate the totals and create a summary page for your claim. You don't need to group invoices into categories – we'll sort the data after we receive it. The form also provides instructions to help you complete it.

    You still need to mail us copies of the applications, schedules, fuel running sheets and original tax invoices.

    The form contains macros – do not turn them off.

    When to claim

    Claims for:

    • fuel purchases are to be submitted every three months
    • general purchases (including alcohol and tobacco) are to be submitted every three months
    • reimbursement of GST and any LCT on a vehicle can be made at any time after the vehicle has been purchased.

    Fuel purchases claim form

    Complete an Application for refund under Indirect Tax Concession Scheme (ITCS) – Fuel claim form (NAT 3152).

    Use this form to claim a refund of the fuel excise and GST you paid on fuel.

    Use the Running sheet for cash purchases of fuel to record cash purchases of fuel. You must transfer the totals from the running sheet to the 'schedule for fuel purchases' on the fuel claim form.

    General purchases claim form

    Complete an Application for refund under Indirect Tax Concession (ITCS) Scheme - General claim. The form includes a 'schedule for general purchases' which needs to be completed.

    Use this form to claim a refund of the GST and any WET you paid on the purchase of:

    • alcohol and tobacco products
    • goods
    • electricity and gas
    • telecommunications
    • freight and cartage
    • protection of premises services
    • rent of official premises
    • mail services
    • protective services
    • removal of goods.

    The mission, post or organisation can lodge only one general claim each quarter. Your claim must include all claimable expenses.

    Claims by individuals can’t be submitted separately – they must be included in the quarterly claim submitted by the mission, post or organisation.

    Motor vehicle claim form

    Complete an Application for refund under the Indirect Tax Concession Scheme – Motor vehicle claim (NAT 3155). The form includes a 'schedule for vehicle purchases' which needs to be completed.

    Use this form to claim a refund of the GST and any LCT you paid on the purchase of a vehicle.

    You must send us the completed form and schedule together with:

    • a valid original tax invoice
    • a receipt showing full payment for the vehicle
    • a copy (for imported vehicles) or the original (for locally-manufactured vehicles) of the Application for the purchase of a motor vehicle under privilege form once DFAT and the Department of Immigration and Border Protection have approved it
    • the original signed lease or hire purchase contract if you have leased or obtained vehicles by hire purchase.

    If you can purchase a motor vehicle under privilege and want to claim a refund of GST (and LCT, if applicable), you must complete this form and DFAT must approve it before you finalise the purchase of your vehicle. You must:

    • make a copy of this form and include it with your claim for a refund of GST if you purchase an imported vehicle
    • include the original form with your claim for a refund of GST if you purchase an Australian-manufactured vehicle.

    See also:

    Last modified: 21 Sep 2016QC 47814