# ATO: Don’t delay your activity statement



## Jack Malarkey (Jan 11, 2016)

*From the Australian Taxation Office's Small Business Newsroom:*

*Don't delay your activity statement*










*22 June 2018*

It's important to lodge your activity statements on time. You have up to four years from the due date of your activity statement to claim GST and fuel tax credits.

If you're registered for GST and fuel tax credits you need to lodge an activity statement, even if you have nothing to report or claim.

However, if you lodge an activity statement more than four years after the due date, you can't claim GST and fuel tax credits for that tax period. Any GST collected will still need to be paid.

When claiming GST credits make sure you hold a valid tax invoice for the claim and that your suppliers are registered for GST.

*Forgot to claim your credits?*

If you've already lodged an activity statement but haven't claimed a GST or fuel tax credit, you can still claim it later as long as you claim it within the four year timeframe. You can do this by:


revising that activity statement or
including the claim in a later activity statement.
Remember, registered tax agents and BAS agents can help you with your tax.

*Next steps:*


ABN lookupExternal Link
ATO app
*Find out about:*


Claiming GST credits
Unclaimed credits
Lodging and paying on time - video
(https://www.ato.gov.au/Newsroom/sma...delay-your-activity-statement/?sbnews20180711)

Jack Malarkey comments:

The above statement refers to claiming fuel tax credits. Rideshare drivers aren't eligible to claim fuel tax credits although they can claim the business proportion of GST input tax credits on fuel.

For more information about fuel tax credits, please see https://www.ato.gov.au/Business/Fuel-schemes/Fuel-tax-credits---business/.


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