ATO logo

How to claim

You make a claim by lodging an application form together with the supporting invoices.

Last updated 17 March 2026

Registering with us

Before you can make any claims, you need to register with us.

To register:

If you’re already registered, you can also use this form to update your details.

Lodging your claims

There are 2 options to complete your claim forms:

Regardless of which method you use, you must include the signed and stamped declaration on all claim forms.

You can lodge your claim forms by:

  • secure data transfer
  • post.

Secure data transfer

Upload the completed claim forms and copies of your tax invoices through your secure data transfer account.

If you don’t have a secure data transfer account with us, send an email to itcs@ato.gov.au with the name, email address and phone number of the contact person. We’ll create an account for you to scan and return your forms securely.

Post

Send the completed claim forms with your original tax invoices to:

ITCS
AUSTRALIAN TAXATION OFFICE
PO BOX 9977
BRISBANE QLD 4001

You need to keep your tax invoices and send them to us when you lodge your claim. If you send them by post, we’ll return the originals to you after we’ve processed your claim.

When to claim

You can lodge your claims for general and fuel purchases every 3 months, covering the periods:

  • January to March
  • April to June
  • July to September
  • October to December.

If you buy a motor vehicle, you can claim at any time after the purchase.

Electronic claim form (all claim types)

Download and complete the Application for refund under Indirect Tax Concession Scheme (ITCS)(XLS, 232KB)This link will download a file.

Use this form to claim refunds for all claim types – (general, fuel and motor vehicle purchases).

Totals are calculated automatically and listed on the summary page. You need to complete a separate page for each claim type, but you don’t need to group items by product code – we’ll sort the data when we receive it.

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.

General purchases claim form

Complete an Application for refund under Indirect Tax Concession (ITCS) Scheme – General claim (NAT 3154).

Depending on your entitlements, 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
  • construction and renovation.

You may only lodge one general claim each quarter. Claims by individuals can’t be submitted separately – they must be included in the mission, post or organisation’s claim.

Motor vehicle claim form

Complete an Application for refund under the Indirect Tax Concession Scheme – Motor vehicle claim (NAT 3155).

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

If you purchase a motor vehicle under privilege and want to claim a refund of GST (and LCT, if applicable), you must complete the 'Application for the purchase of a motor vehicle under privilege' form and Department of Foreign Affairs and Trade (DFAT) and Australian Border Force (ABF) must approve it before you finalise the purchase of your vehicle.

You must send the completed form and schedule together with:

  • a valid original tax invoice
  • a receipt showing full payment for the vehicle
  • a copy of the approved form for imported or second-hand vehicles
  • the original signed lease or hire purchase contract if you have leased or obtained vehicles by hire purchase.

More information

For more information see How we can help.

For details about the personal information we collect from you see Privacy notice – indirect tax concession scheme.

QC47814