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Fuel tax credits provide businesses with a credit for the fuel tax (excise or customs duty) included in the price of fuel they use in machinery, plant equipment and heavy vehicles for business purposes.
Before you can make a claim, you must be registered for GST and fuel tax credits.
Completing the fuel tax credit labels
You claim your fuel tax credit by completing the following labels:
Your net fuel amount is label 7C (fuel tax credit overclaim) - label 7D (fuel tax credit).
You can use the:
Adjustments and errors
Sometimes you may need to decrease or increase your entitlement to fuel tax credits - for example, because you used fuel for a different purpose than you intended, or made a error in a previous claim. These adjustments and corrections can usually be done on subsequent activity statements, subject to certain conditions being met.
Claiming arrangements for GST instalment payers and GST groups
For GST groups, branches and joint ventures, the representative entity or operator claims fuel tax credits on behalf of the others.
GST instalment payers who register for fuel tax credits receive a quarterly activity statement to make their claim.
You cannot claim fuel tax credits for:
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