Bunker fuel and commercial shipping

Australian Taxation Office

For more information about excise duty, fuel tax credits and other tax matters, refer to:

• Excise essentials on our website
• Fuel tax credits for business (NAT 14584)
• Keeping records and calculating eligible litres (NAT 15230)
• Fuel tax credits calculation worksheet (NAT 15634)
• Fuel tax credits - how to complete your business activity statement (NAT 15531)
• Fuel tax credits - making adjustments and correcting mistakes (NAT 15681)
• Goods and Services Tax Ruling Goods and services tax: importation of goods into Australia (GSTR 2003/15).

For more information, you can contact us by phone, fax, email or post.

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.

If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:

• TTY users, phone 13 36 77 and ask for the ATO number you need
• Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
• internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need.

Sections within More information

• Australian Taxation Office
• Australian Customs and Border Protection Service
• Department of Infrastructure and Transport