Claiming arrangements for GST instalment payers and GST groups

GST instalment payers

If you pay GST instalments, you can claim fuel tax credits on a quarterly basis. To do this, you need to register for fuel tax credits. When you have done this, instead of receiving an instalment notice you'll receive quarterly business activity statements (BAS) regardless of whether you pay two or four GST instalments for the financial year.

If you want to claim fuel tax credits for the period, or if you have an adjustment to make for a fuel tax credit overclaim, you only need to lodge a BAS.

Your fuel tax credits are not included in your displayed GST instalment amount. You need to report your actual fuel tax credits separately at label 7D on your BAS.

GST groups, branches and joint ventures

Claiming arrangements vary for GST groups, branches and joint ventures:

  • GST group: The representative member of the GST group claims fuel tax credits on behalf of the group.
  • GST branch: Each GST branch claims fuel tax credits separately from the parent entity.
  • GST joint venture: The operator of a GST joint venture claims fuel tax credits on behalf of the participants of the joint venture.

 Next steps:

See also:

Last modified: 10 Dec 2014QC 33700