Lodging and paying

You can lodge your BAS yourself or lodge it through your registered tax agent or BAS agent – online or by mail.

Fuel tax credits are:

• part of your business income, so you need to include them in your tax return, at ‘Assessable government industry payments’
• Pay as you go (PAYG) instalment income - you need to include your fuel tax credits as part of your PAYG instalment income at label T1 on your BAS.

Next step:

• How to lodge your BAS

See also:

• PAYG instalments – how to complete your activity statement

How to lodge your fuel tax credit claim on your BAS.