Fuel tax credits – business
Fuel tax credits provide businesses with a credit for the fuel tax (excise or customs duty) that's included in the price of fuel used in:
- heavy vehicles
- light vehicles travelling off public roads or on private roads.
The amount depends on when you acquire the fuel, what fuel you use and the activity you use it in. Fuel tax credits rates also change regularly so it's important to check the rates each time you do your business activity statement (BAS).
Some fuels and activities are not eligible including fuel you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, travelling on public roads.
We've developed some useful tools to help you work out which of your business activities are eligible and what rates apply, and a calculator to help you work out your claim. Our ATO app includes this calculator. We have also introduced simplified ways to work out your fuel tax credit claims.
Tools you can use:
Follow the links below for further information on rates, eligibility, how to register, calculate and claim fuel tax credits.
Duration 2:20. A transcript of Fuel tax credits: Tax basics for small business is also available
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.