Fuel tax credits calculation worksheet

Use this worksheet to help you calculate your fuel tax credits and claim them on your business activity statement (BAS). You must be registered for goods and services tax (GST) and fuel tax credits before you can claim.

Copies of this publication

Note that the information below is not included in the Portable Document Format (PDF) version of this document. Fuel Tax Ruling FTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge is being reviewed following a recent court/tribunal decision. As a result, information under the road transport activity may change. For information about: the decision, refer to the Decision impact statement Linfox Australia Pty Ltd and Commissioner for Taxation (2011/1053) correcting previous fuel tax credit claims affected by the above decision, refer to Fuel tax credits - correction of credits relating to the road user charge for certain fuel uses in heavy vehicles.

You can download a printable version of Fuel tax credits calculation worksheet (NAT 15634, 408KB) in Portable Document Format (PDF).

Important rate changes from 1 July 2012

From 1 July 2012, fuel tax credit rates changed. You may be affected by one or more of the following rate changes:

• an increase in the rate from 19.0715 cents per litre for taxable liquid fuels (for example, petrol, diesel or fuel oil) used in some off-road business activities, such as civil construction or quarrying
• a carbon charge which reduces rates for some fuel types and activities (excluding specified agriculture, fishing, forestry and road transport activities and non-combustible fuel use)
• a decrease in the rate for heavy vehicles for travelling on public roads
• changes in the rates for some gaseous fuels
• changes in the rates for some blended liquid fuels.

For more information about these changes, refer to Fuel tax credits - changes from 1 July 2012.

Note: Fuel Tax Ruling FTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge is being reviewed following a recent court/tribunal decision. For information about: the decision, refer to the Decision impact statement Linfox Australia Pty Ltd and Commissioner for Taxation (2011/1053) correcting previous fuel tax credit claims affected by the above decision, refer to the Fuel tax credits - correction of credits relating to the road user charge for certain fuel uses in heavy vehicles.