• Ineligible fuels and activities

    Some fuels are not eligible for fuel tax credits, these include :

    • aviation fuels (aviation gasoline and aviation kerosene)
    • non-transport gaseous fuels (non-transport gaseous fuels were eligible for some activities before 1 July 2014).

    Additives (for example, diesel exhaust fluids) are not taxable fuels and have no excise or customs duty paid on them. You're unable to claim fuel tax credits for these types of additives used in your vehicle.

    Biodiesel and fuel ethanol (other than part of a blend with another fuel) were ineligible fuels prior to 1 July 2016.

    Ineligible activities include:

    • fuels you use in light vehicles of 4.5 tonnes GVM or less, travelling on public roads (for example, a car, small van, taxi or ride-sourcing services)
    • fuel used for private purposes – including light vehicles (for example, utes)
    • transport gaseous fuels used in a heavy vehicle which has a GVM greater than 4.5 tonnes for travelling on public roads
    • fuel you acquired, but didn't use because it was lost, stolen or otherwise disposed of
    • fuel that had no excise or customs duty paid on it. For example, used oil that has only been subject to filtering and de-watering and used as fuel oil in burner applications is not eligible for fuel tax credits.

    Note: you can claim for fuels you use for business activities in light vehicles travelling off public roads (such as work sites and mining sites) and private roads.

    See also:

    Last modified: 03 Apr 2017QC 44509