Before you can claim
Your business must be registered for both of the following:
- GST
- fuel tax credits.
If you are already registered for GST but have not yet registered for fuel tax credits, you can do this at any time without affecting your GST tax period – whether it is monthly, quarterly, or annual.
The registration process is slightly different depending on whether it is for an existing business or a new business.
See Registering for fuel tax credits – business for more information.
Changing tax periods
Some businesses may consider changing their fuel tax credit period so they can access their fuel tax credits more frequently. However, this also involves changing your GST tax period, which might impact on your other reporting obligations. We recommend you think this through carefully or seek the advice of your tax or business adviser.
See Options for reporting and paying GST for more information.
How to cancel your registration
If your circumstances change and you are no longer eligible to claim fuel tax credits, you should cancel your registration.
See Cancelling your registration for more information.