• 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

    If you pay GST in instalments

    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

    If you pay your GST in instalments, you can claim fuel tax credits on a quarterly basis. After you register, you will receive quarterly business activity statements regardless of whether you pay two or four GST instalments for the financial year, instead of receiving an instalment notice.

    You can only claim fuel tax credits on your business activity statements. You cannot claim them on your annual GST return.

    Attention

    Your fuel tax credits are not included in your pre-printed GST instalment amount at label G21. You must report your actual fuel tax credits separately at label 7D on your business activity statements.

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    Instalment notices

    Once you register for fuel tax credits, instead of receiving an instalment notice with no lodgment requirement, you will receive a quarterly BAS. You lodge this to claim your fuel tax credits.

    Attention

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

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    Further information

    For more information about claiming fuel tax credits if you receive an instalment notice, refer to Fuel tax credits and GST instalments (NAT 15330).

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