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  • Fuel tax credits gap 2018-19

    This information is for historical purposes only. If you require previously published content for past estimates, please email

    In this document, you'll find information about estimating the fuel tax credits gap. This gap forms a part of our overall tax performance program.

    Fuel tax credits provide businesses with a credit for the excise or customs duty included in the price of fuel they use in the ordinary course of operating their business.

    The fuel tax credit gap arises from taxpayers not claiming their correct credits. As the fuel tax credits system is voluntary, there is potential for taxpayers being overly conservative in claiming. That is, eligible taxpayers might underclaim or not make a claim, which results in a negative gap.

    For 2018–19, we estimate a net gap of −0.1% or −$7.1 million. This means that over 99% of fuel tax credits were correctly claimed.

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      Last modified: 11 May 2022QC 69532