• 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

    When to claim

    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 can claim fuel tax credits at the time you acquire, manufacture, or import the fuel into Australia.

    If you account for GST on a cash basis, you should claim your fuel tax credits in the BAS period you pay for the fuel. If you account for GST on a non-cash basis, you should claim your fuel tax credits in the BAS period you receive your invoice for the fuel.

    Further information

    For more information about methods of accounting, refer to Cash and non-cash accounting (NAT 3136).

    End of further information
      Last modified: 18 Jul 2013QC 26645