Fuel tax credits for business

About this guide

This guide provides businesses that use fuel with the information you need about fuel tax credits. It will:

help you assess if you are eligible
give you an introduction to fuel tax credits
give more detailed information about eligibility for fuel tax credits
show you how to work out which fuel tax credit rates apply to your business activities
explain how to register, if you have not already
explain what records you must keep
show you how to work out how much you can claim
describe how to claim your credits.

Throughout this guide, you will find important notes giving you key information. Look for the symbol.

You will also find 'more information' boxes (look for the symbol) that will show any further steps you may need to take or supplementary information you may want to refer to.

We often refer to NAT numbers, which can be used to search for publications on our website and to order publications that are available in paper format.

For more information about how to access our publications and services, see More information.

You can also claim fuel tax credits if you are a:

householder using fuel to generate domestic electricity
non-profit organisation not registered for goods and services tax (GST) and operating emergency vehicles or vessels.

These activities have separate claiming arrangements.

For more information about claiming fuel tax credits if you are a householder or non-profit organisation, refer to Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels (NAT 15621).

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Last Modified: Wednesday, 12 December 2012