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Fuel schemes essentials
 
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Fuel schemes provide credits and grants to reduce the costs of some fuels or to provide a benefit to encourage the recycling of waste oils.
Fuel tax credits - travel and other activities for heavy vehicles
This information applies to businesses, government bodies (including shire councils) and other entities that use heavy road vehicles in their work. It also explains why the metropolitan and non-metropolitan boundary rules apply to some heavy vehicles.
Fuel tax credit eligibility tool
This decision tool is designed to help you work out if the fuel you use in your business is eligible for fuel tax credits.
Bunker fuel and commercial shipping
This guide provides information about bunker fuel (including lubricants) acquired for use in commercial shipping bunkers. It will also help you understand your excise and GST obligations and fuel tax credits entitlements. NAT 73372
Environmental criteria
This information provides an overview of the environmental criteria for diesel vehicles over 4.5 tonnes, including a link to further information published on the Department of Infrastructure, Transport, Regional Development and Local Government website.
Fuel not used in an internal combustion engine (including packaged fuel)
This fact sheet provides information about fuel tax credits for businesses using fuel other than in an internal combustion engine. It also includes information on fuel packaged for non-internal combustion engine use. NAT 15472
Fuel packaged or distributed for non internal combustion engine use
This guide provides information about fuel tax credits for fuel that is packaged for non internal combustion engine use or distributed/sold for domestic home heating. It also provides information about eligibility requirements, how to register and claim.
Fuel tax credit and the Greenhouse Challenge Plus Program
The Greenhouse Challenge Plus Program ceased on 1 July 2009 and is not being replaced by an alternative scheme.
Fuel tax credits - trucks made before 1996
For owners of a truck made before 1996 you only need to meet one, and not four, of the environmental criteria to claim fuel tax credits.
Fuel sold for domestic home heating
Fact sheet on how to claim fuel tax credits if you sell fuel for domestic home heating.
Fuel tax credits - fuel blends
Information about how to calculate fuel tax credits for blended fuels from 1 December 2011.
Changes to GST and other indirect tax laws
There have been a number of changes to GST and other indirect tax law that affects fuel tax credits.
Fuel tax credit legislation
This information provides links to the Fuel Tax Act 2006, the Fuel Tax (Consequential and Transitional Provisions) Act 2006, the Explanatory Memoranda - Fuel Tax Bill 2006 and the Schedule to the Excise Tariff Act 1921.
Fuel tax credit legislative instruments and public rulings
This information provides links to the Tax Office legal database for fuel blends and fuel tax determinations and rulings.
Fuel tax regulations
This information provides links to the Fuel tax regulations 2006 and the Explanatory Statement - Fuel Tax Regulations 2006.
How to apply for a private ruling
Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about: your own affairs, or the affairs of another entity (including an individual), if you are their agent or legal personal representative.
Changes to GST and other indirect tax laws
There have been a number of changes to GST and other indirect tax law that affects fuel tax credits.
Fuel tax credit legislation
This information provides links to the Fuel Tax Act 2006, the Fuel Tax (Consequential and Transitional Provisions) Act 2006, the Explanatory Memoranda - Fuel Tax Bill 2006 and the Schedule to the Excise Tariff Act 1921.
Fuel tax credit legislative instruments and public rulings
This information provides links to the Tax Office legal database for fuel blends and fuel tax determinations and rulings.
Fuel tax regulations
This information provides links to the Fuel tax regulations 2006 and the Explanatory Statement - Fuel Tax Regulations 2006.
Cleaner fuels grants scheme application for registration
Use this form to register for the cleaner fuels grants scheme
Cleaner fuels grants scheme guide
This guide provides information about the cleaner fuels grants scheme (CFGS), how to register for a fuel grant, make a claim and offset the fuel grant against the excise duty payments.
Definitions of fuel under the energy grants credits scheme
Definitions of eligible fuel under the energy grants credits scheme.
Energy grants credits scheme legislation
Provides a link to the energy grants credits scheme legislation on the legal database.
Gathering in of sugar cane
This link provides information for sugar cane growers who claim a fuel grant.
Product grant and benefit ruling for fishing operations 2004/1
This link provides information relating to on off-road credit entitlements for the fishing industry PGBR 2004/1.
Product grants and benefit ruling for mining operations 2005/2
This link provides information relating to off-road entitlements for the mining industry PGBR 2005/2..
Product grants and benefits ruling for Agriculture 2005/3
This link provides information relating to off-road entitlements for Agriculture PGBR 2005/3.
Product grants and benefits ruling for forestry 2005/1
This link provides information relating to off-road entitlements for the forestry industry PGBR 2005/1.
Energy grants credits scheme - alternative fuels
The energy grants credits scheme - alternative fuels grant rate reduces to zero on 1 July 2010 and claims cannot be made for fuels purchased on or after that date.This guide explains the scheme and its eligibility requirements.
Eligible trips for vehicles with a gross vehicle mass (GVM) of 4.5 - 20 tonnes
Information on eligible trips for road transport business operating vehicles with a GVM of 4.5 to 20 tonnes using alternative fuel.
Regional and metropolitan boundary maps
These maps show the regional and metropolitan boundaries for eligible trips for vehicles 4.5-20 tonnes.
Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004
Provides a link to the Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004.
Energy Grants (Cleaner Fuels) Scheme Act 2004
Provides a link to the Energy Grants (Cleaner Fuels) Scheme Act 2004.
Energy Grants (Cleaner Fuels) Scheme Regulations 2004
Provides a link to Energy Grants (Cleaner Fuels) Scheme Regulations 2004
How to apply for a private ruling
Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about: your own affairs, or the affairs of another entity (including an individual), if you are their agent or legal personal representative.
Energy grants credits scheme - closed for diesel
This information explains how fuel tax credits have substantially replaced the energy grants credits scheme. It also provides information on activities that were previously eligible for an off road credit under the energy grants credits scheme.
Estimate and percentage use calculation methods
Information about the estimate and percentage use methods for determining your eligible fuel under the energy grants credits scheme.
Fuel tax credits for taxi drivers
What you need to know about fuel tax credits when starting a career in the taxi industry.
Environmental criteria for fuel tax credits - FAQs
The questions and answers about the environmental criteria for heavy diesel vehicles includes information about eligibility, how to satisfy and meet the requirements and what records you need to keep.
Fuel tax credits and emergency vehicles - FAQs
The questions and answers about fuel tax credits and emergency vehicles include information about eligibility requirements and how to claim fuel tax credits.
Fuels used in manufacturing - FAQs
The questions and answers about fuels used in manufacturing include information about paint thinners, internal combustion engines, packaging, turpentine, xylene, recycled waste oil and item 10.28. It also contains answers about fuel.
Energy grants credits scheme - alternative fuels
The energy grants credits scheme - alternative fuels grant rate reduces to zero on 1 July 2010 and claims cannot be made for fuels purchased on or after that date.This guide explains the scheme and its eligibility requirements.
Fuel tax credit calculator
The fuel tax credit calculator is an easy to use tool that calculates your fuel tax credit entitlements to be claimed on your business activity statement (BAS).
Fuel tax credits - changes from 1 July 2012
From 1 July 2012, there are a number of changes that will impact fuel tax credit products which have not been updated yet. This fact sheet provides an overview of the changes to fuel tax credits that apply from 1 July 2012.
Fuel tax credits - travel and other activities for heavy vehicles
This information applies to businesses, government bodies (including shire councils) and other entities that use heavy road vehicles in their work. It also explains why the metropolitan and non-metropolitan boundary rules apply to some heavy vehicles.
Fuel tax credits for taxi drivers
What you need to know about fuel tax credits when starting a career in the taxi industry.
Eligible trips for vehicles with a gross vehicle mass (GVM) of 4.5 - 20 tonnes
Information on eligible trips for road transport business operating vehicles with a GVM of 4.5 to 20 tonnes using alternative fuel.
Environmental criteria for fuel tax credits - FAQs
The questions and answers about the environmental criteria for heavy diesel vehicles includes information about eligibility, how to satisfy and meet the requirements and what records you need to keep.
Fuel tax credit eligibility tool
This decision tool is designed to help you work out if the fuel you use in your business is eligible for fuel tax credits.
Fuel tax credits calculation worksheet
This worksheet helps you calculate your fuel tax credits to claim on your business activity statement. It also provides information about calculation methods, eligible fuels and fuel tax credit rates. NAT 15634.
Fuel tax credits for business
This guide provides information about who can receive fuel tax credits and how to claim them. NAT 14584.
Fuel tax credits and emergency vehicles - FAQs
The questions and answers about fuel tax credits and emergency vehicles include information about eligibility requirements and how to claim fuel tax credits.
Fuel tax credits rates and eligible fuels
Provides details of eligible fuels and fuel tax credits rates.
Regional and metropolitan boundary maps
These maps show the regional and metropolitan boundaries for eligible trips for vehicles 4.5-20 tonnes.
Bunker fuel and commercial shipping
This guide provides information about bunker fuel (including lubricants) acquired for use in commercial shipping bunkers. It will also help you understand your excise and GST obligations and fuel tax credits entitlements. NAT 73372
Fuel tax credits - gaseous fuels
Information about fuel tax credits and gaseous fuels on which excise or customs duty has been paid.
Fuels used in manufacturing - FAQs
The questions and answers about fuels used in manufacturing include information about paint thinners, internal combustion engines, packaging, turpentine, xylene, recycled waste oil and item 10.28. It also contains answers about fuel.
Keeping records and calculating eligible quantities
The records you need to keep and how to calculate your eligible quantities. NAT15230
Environmental criteria
This information provides an overview of the environmental criteria for diesel vehicles over 4.5 tonnes, including a link to further information published on the Department of Infrastructure, Transport, Regional Development and Local Government website.
Fuel not used in an internal combustion engine (including packaged fuel)
This fact sheet provides information about fuel tax credits for businesses using fuel other than in an internal combustion engine. It also includes information on fuel packaged for non-internal combustion engine use. NAT 15472
Fuel packaged or distributed for non internal combustion engine use
This guide provides information about fuel tax credits for fuel that is packaged for non internal combustion engine use or distributed/sold for domestic home heating. It also provides information about eligibility requirements, how to register and claim.
Fuel tax credit and the Greenhouse Challenge Plus Program
The Greenhouse Challenge Plus Program ceased on 1 July 2009 and is not being replaced by an alternative scheme.
Fuel tax credits - trucks made before 1996
For owners of a truck made before 1996 you only need to meet one, and not four, of the environmental criteria to claim fuel tax credits.
Fuel sold for domestic home heating
Fact sheet on how to claim fuel tax credits if you sell fuel for domestic home heating.
Changes to GST and other indirect tax laws
There have been a number of changes to GST and other indirect tax law that affects fuel tax credits.
Cleaner fuels grants scheme application for registration
Use this form to register for the cleaner fuels grants scheme
Cleaner fuels grants scheme guide
This guide provides information about the cleaner fuels grants scheme (CFGS), how to register for a fuel grant, make a claim and offset the fuel grant against the excise duty payments.
Definitions of fuel under the energy grants credits scheme
Definitions of eligible fuel under the energy grants credits scheme.
Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004
Provides a link to the Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004.
Energy Grants (Cleaner Fuels) Scheme Act 2004
Provides a link to the Energy Grants (Cleaner Fuels) Scheme Act 2004.
Energy Grants (Cleaner Fuels) Scheme Regulations 2004
Provides a link to Energy Grants (Cleaner Fuels) Scheme Regulations 2004
Energy grants credits scheme - closed for diesel
This information explains how fuel tax credits have substantially replaced the energy grants credits scheme. It also provides information on activities that were previously eligible for an off road credit under the energy grants credits scheme.
Energy grants credits scheme legislation
Provides a link to the energy grants credits scheme legislation on the legal database.
Estimate and percentage use calculation methods
Information about the estimate and percentage use methods for determining your eligible fuel under the energy grants credits scheme.
Fuel tax credit legislation
This information provides links to the Fuel Tax Act 2006, the Fuel Tax (Consequential and Transitional Provisions) Act 2006, the Explanatory Memoranda - Fuel Tax Bill 2006 and the Schedule to the Excise Tariff Act 1921.
Fuel tax credit legislative instruments and public rulings
This information provides links to the Tax Office legal database for fuel blends and fuel tax determinations and rulings.
Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels
This guide provides information about claiming fuel tax credits for fuel used to generate domestic electricity or operate non-profit emergency vehicles or vessels. NAT 15621
Fuel tax credits - five tips to avoid common mistakes
This fact sheet provides five tips on how to avoid common mistakes. NAT 70439.
Fuel tax credits - fuel blends
Information about how to calculate fuel tax credits for blended fuels from 1 December 2011.
Fuel tax credits - how to complete your business activity statement
Provides information about completing the fuel tax credit labels on your business activity statement and how to make adjustments, correct mistakes, lodge and pay. NAT 15531.
Fuel tax credits - making adjustments and correcting mistakes
How to change your fuel tax credits using your business activity statement.
Fuel tax credits and GST instalments
This fact sheet provides information about how to claim your fuel tax credits if you pay GST by instalments.
Fuel tax credits registration - for businesses
This information explains how a new or existing business can register for fuel tax credits as well as information about cancelling a registration.
Fuel tax credits registration - for domestic electricity and non-profit organisations (not registered for GST)
This form is for use by individuals and non-profits who are not registered for GST who wish to claim for fuel used to generate domestic electricity or for emergency vehicles (or vessels). If you are registered for GST you should not use this form.
Fuel tax regulations
This information provides links to the Fuel tax regulations 2006 and the Explanatory Statement - Fuel Tax Regulations 2006.
Gathering in of sugar cane
This link provides information for sugar cane growers who claim a fuel grant.
How to apply for a private ruling
Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about: your own affairs, or the affairs of another entity (including an individual), if you are their agent or legal personal representative.
Product grant and benefit ruling for fishing operations 2004/1
This link provides information relating to on off-road credit entitlements for the fishing industry PGBR 2004/1.
Product grants and benefit ruling for mining operations 2005/2
This link provides information relating to off-road entitlements for the mining industry PGBR 2005/2..
Product grants and benefits ruling for Agriculture 2005/3
This link provides information relating to off-road entitlements for Agriculture PGBR 2005/3.
Product grants and benefits ruling for forestry 2005/1
This link provides information relating to off-road entitlements for the forestry industry PGBR 2005/1.
Product Stewardship (Oil) Act
Provides a link to the Product Stewardship (Oil) Act 2000 on the ATO Legal Database.
Product stewardship for oil program
This guide provides information about the product stewardship for oil program (PSO) .
Product stewardship for oil program application for registration NAT 3266
Use this form to register for the Product stewardship for oil program NAT 3266
Register for fuel tax credits using the phone
This information explains how a new or existing business can register for fuel tax credits by phone. This service is available 24 hours a day seven days a week.
Fuel tax credit calculator
The fuel tax credit calculator is an easy to use tool that calculates your fuel tax credit entitlements to be claimed on your business activity statement (BAS).
Fuel tax credits calculation worksheet
This worksheet helps you calculate your fuel tax credits to claim on your business activity statement. It also provides information about calculation methods, eligible fuels and fuel tax credit rates. NAT 15634.
Keeping records and calculating eligible quantities
The records you need to keep and how to calculate your eligible quantities. NAT15230
Fuel tax credits rates and eligible fuels
Provides details of eligible fuels and fuel tax credits rates.
Fuel tax credits - changes from 1 July 2012
From 1 July 2012, there are a number of changes that will impact fuel tax credit products which have not been updated yet. This fact sheet provides an overview of the changes to fuel tax credits that apply from 1 July 2012.
Fuel tax credits for business
This guide provides information about who can receive fuel tax credits and how to claim them. NAT 14584.
Fuel tax credits rates and eligible fuels
Provides details of eligible fuels and fuel tax credits rates.
Fuel tax credits - gaseous fuels
Information about fuel tax credits and gaseous fuels on which excise or customs duty has been paid.
Fuel tax credits - changes from 1 July 2012
From 1 July 2012, there are a number of changes that will impact fuel tax credit products which have not been updated yet. This fact sheet provides an overview of the changes to fuel tax credits that apply from 1 July 2012.
Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels
This guide provides information about claiming fuel tax credits for fuel used to generate domestic electricity or operate non-profit emergency vehicles or vessels. NAT 15621
Fuel tax credits - five tips to avoid common mistakes
This fact sheet provides five tips on how to avoid common mistakes. NAT 70439.
Fuel tax credits - how to complete your business activity statement
Provides information about completing the fuel tax credit labels on your business activity statement and how to make adjustments, correct mistakes, lodge and pay. NAT 15531.
Fuel tax credits - making adjustments and correcting mistakes
How to change your fuel tax credits using your business activity statement.
Fuel tax credits and GST instalments
This fact sheet provides information about how to claim your fuel tax credits if you pay GST by instalments.
Fuel tax credits registration - for businesses
This information explains how a new or existing business can register for fuel tax credits as well as information about cancelling a registration.
Register for fuel tax credits using the phone
This information explains how a new or existing business can register for fuel tax credits by phone. This service is available 24 hours a day seven days a week.
Fuel tax credits registration - for domestic electricity and non-profit organisations (not registered for GST)
This form is for use by individuals and non-profits who are not registered for GST who wish to claim for fuel used to generate domestic electricity or for emergency vehicles (or vessels). If you are registered for GST you should not use this form.
How to apply for a private ruling
Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about: your own affairs, or the affairs of another entity (including an individual), if you are their agent or legal personal representative.
Product Stewardship (Oil) Act
Provides a link to the Product Stewardship (Oil) Act 2000 on the ATO Legal Database.
How to apply for a private ruling
Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about: your own affairs, or the affairs of another entity (including an individual), if you are their agent or legal personal representative.
Product stewardship for oil program
This guide provides information about the product stewardship for oil program (PSO) .
Product stewardship for oil program application for registration NAT 3266
Use this form to register for the Product stewardship for oil program NAT 3266
 
Call Centre Hot Topics
 Changes to Fuel tax credits from 1 July 2012
 Fuel tax credits for business
 Fuel tax credits - alternative (gaseous) fuels
 Clean energy - fuel tax credits and excise
 Fuel tax credits rates and eligible fuels
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