Fuel tax credits - travel and other activities for heavy vehicles

Travel and other vehicle movement or activity on a public road

The fuel tax credit rates used in the examples in this guide are valid for the situation and the reporting period described - however, rates may vary, so for current and previous years rates refer to Fuel tax credit rates and eligible fuels (NAT 71563).

You can claim fuel tax credits for taxable fuel used in your heavy vehicle when travelling on a public road - however, not all heavy vehicle activity or movement on a road is considered to be travel for the purposes of fuel tax credits. It is important to know the difference because different fuel tax credit rates apply.

Sections within Travel and other vehicle movement or activity on a public road

• What is travel?
• What is not travel?
• Vehicle movement on a public road that is not travel
• Combined travel and other heavy vehicle movement on a public road