Fuel tax credits were introduced on 1 July 2006 and eligibility was expanded on 1 July 2008. 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 business activities, machinery, plant, equipment and heavy vehicles.
Fuels that are not eligible for fuel tax credits are:
aviation fuels
alternative fuels such as liquefied petroleum gas, compressed natural gas, liquefied natural gas, ethanol and biodiesel
fuels used in light vehicles of 4.5 tonne GVM or less travelling on a public road.
You must be registered for goods and services tax (GST) and fuel tax credits before you can make a claim.
Fuel tax credit rates vary depending on how you use taxable fuel in your business. The rate you can claim for road transport is also affected by the rate of the road user charge, which is subject to change. To make sure you use the correct rates when calculating your fuel tax credits:
The eligibility tool can help you to work out your eligibility for fuel tax credits and the rate at which you can claim.
The calculator can help you work out your fuel tax credit entitlements as well as adjustments you may need to make. It also provides a summary report you can use when completing your business activity statement.
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