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Under ATO Ruling MT 2024/1, GST and fuel tax credits are subject to a strict 4-year expiry limit, where simply lodging an amendment is insufficient to preserve your rights . Businesses must proactively review entitlements, claim them within the timeframe via BAS or online amendments, and monitor processing to ensure compliance.

根据 ATO 最新裁定 MT 2024/1，GST 和燃油税抵免面临严格的 4 年失效期，且仅提交修订申请并不足以保留权益 。企业应建立完善的审查机制，在时限内通过 BAS 或在线修订及时申领，并主动监控处理进度以确保合规 。