You are not eligible to claim fuel tax credits for a light vehicle with a gross vehicle mass (GVM) of less than 4.5 tonnes, travelling on a public road - such as a taxi, car or small van.
However, you can claim fuel tax credits if you acquire and use fuel in your heavy vehicle travelling on a public road (for example a taxi truck). In order to do this, you must be registered for goods and services tax (GST) and fuel tax credits.
A heavy vehicle has a GVM greater than 4.5 tonne (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM). If you operate a taxi truck with a GVM greater than 4.5 tonnes on a public road, you must meet one of four environmental criteria.
You can access the fuel tax credit eligibility tool at www.ato.gov.au/fuelschemes – this tool is designed to help you determine if you are eligible to claim fuel tax credits.
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