You don't have to claim a credit in the period it arises, regardless of whether it relates to GST, fuel tax credits, luxury car tax (LCT) or wine equalisation tax (WET).
You can claim credits on a later activity statement provided you're within the four-year time limit.
For GST and fuel tax credits, the four-year period starts on the day after you're required to lodge the activity statement for the period the credit relates to. To claim a fuel tax credit, you must work out the amount using the rate that applied at the time you acquired the fuel.
Excise
Some excise refund applications must be submitted within 12 months of the date on which the excise duty was paid. Claims for drawback of duty must be lodged within 12 months of the date of export.
A four-year time limit applies to claiming credits and refunds – starting from the end of the tax period in which the credit arose. For excise duties paid on goods that are exported, a 12 month time limit applies from the date of exportation.