ato logo
Search Suggestion:


Register your business for GST and fuel tax credits before claiming fuel tax credits on your BAS.

Last updated 2 April 2017

Before you can claim fuel tax credits, your business must be registered for both GST and fuel tax credits.

When you first register for fuel tax credits you will need to know the date you want your fuel tax credit registration to start – you can only claim fuel tax credits if you:

  • are registered for GST at the time you acquired the fuel
  • acquired the fuel within the last four years.

Before registering, you should check you're eligible to claim fuel tax credits.

Work out if you're eligible to claim fuel tax credits

If you are already registered for GST, you can add a registration for fuel tax credits any time without affecting your GST tax period – whether it is monthly, quarterly, or annual.

However, if you decide you want to access your fuel tax credits more frequently, this will also change your GST tax period and potentially impact on other reporting obligations. If you're unsure, we recommend you seek the advice of your tax or business adviser.

If your business changes or ceases, you should cancel your registration.

Next steps:

See also: