A-Z index

Fuel tax credits

Fuel schemes
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 credit tools
The fuel tax credit eligibility tool and fuel tax credit calculator are easy-to-use tools that help you work out your eligibility to claim fuel tax credits and calculate the fuel tax credit amount you can claim on your business activity statement (BAS).
Fuel tax credits (FTC)
Labels 7C and 7D. Fuel tax credits provide businesses with a credit for the fuel tax (excise or customs duty) included in the price of fuel used in business activities, machinery, plant equipment and heavy vehicles.
Fuel tax credits - business
If you are registered for GST and acquire fuel for use in your business activities, see if you can register and claim a credit for the fuel tax included in the price of the fuel.
Fuel tax credits - non-business
Information about fuel tax credits for fuel used to generate domestic electricity or for a non- profit organisation operating non-profit emergency vehicles or vessels.
Fuel tax credits for individuals, businesses and others
Following a disaster, you may need to use taxable fuel (such as diesel or petrol) for generating electricity for domestic purposes; you may then be eligible to claim fuel tax credits. Businesses that are registered for goods and services tax (GST) can claim credits for the fuel tax included in the price of fuel used in eligible business activities to run machinery, plant, equipment and heavy vehicles. Non-profit organisations that are not registered for GST can claim credits for fuel used in operating emergency vehicles or vessels.
GST and fuel tax credits
Keeping good records will help you meet your reporting requirements and help you to claim all the GST or fuel tax credits to which you may be entitled. You claim both your GST credits and your fuel tax credits on your BAS.
GST instalments
If you pay GST instalments and are eligible for fuel tax credits, you must claim on a business activity statement.