Fuel tax credits for business

Liquid fuels

Liquid fuels (that is, taxable liquid fuels) are:

• petrol
• diesel
• other combustible fossil fuels such as:
• kerosene,
• mineral turpentine,
• white spirit,
• toluene,
• heating oil and
• some solvents.

Fuel ethanol and biodiesel are not included as they have no effective fuel tax and are not fossil fuels.

For some business activities, you can only claim for certain taxable fuels. For more information, find your business activity under Eligible activities or refer to Fuel tax credit rates and eligible fuels.

Sections within Eligible fuels

• Liquid fuels
• Gaseous fuels
• Blended fuels
• Fuels which are not eligible