Show download pdf controls
  • Claiming fuel tax credits for non-business

    Generally, you can claim your fuel tax credits whenever you like, as long as we receive your claim within four years after the date you acquired the fuel. We will work out the amount of your fuel tax credit using the rate that applies for the period you have provided.

    When you claim your fuel tax credits:

    • nominate the earliest fuel purchase date and latest fuel purchase date to indicate the claim or return period
    • enter the eligible quantity of fuel (litres or kilograms) you have acquired for use.

    The easiest way to claim your fuel tax credits is by using our online services. Lodging your Fuel tax credits non-business form electronically is quick, easy and secure which means you:

    • can lodge at a time that's convenient to you
    • may get a faster refund
    • get help to avoid mistakes
    • can review your claim before lodging, and check that the amount calculated equals what you expect to receive
    • will receive a confirmation with a receipt ID.

    How to claim between 30 March and 28 September

    From 30 March to 28 September 2022, the excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels) have halved.

    We will use the fuel tax credit rate as at the last purchase date to calculate your claim.

    If you are claiming for fuel purchased before and after 30 March 2022, we recommend you lodge two claims, so the correct rate can be applied.
     

    Example: lodging a claim for fuel tax credits non-business

    Arnold lodges a fuel tax credit claim for fuel used for domestic electricity generation in June for fuel he purchased before and after 30 March 2022.

    When Arnold lodges his claim in June 2022, he should lodge two claims:

    • one claim for fuel purchased up to 29 March 2022
    • second claim for fuel purchased from 30 March 2022.

    This will make sure the correct rate can be applied to Arnold's claims.

    End of example

    How to claim

    If you’re an individual, use Online services for individuals and sole traders (accessed via myGov):

    • select Tax then Lodgments then Reports and forms
    • select Fuel tax credit non-GST then New claim
    • complete all mandatory fields and review the information
    • tick the Declaration box and select Submit.

    If you are a not-for-profit organisation (not registered for GST), you can claim fuel tax credits using Online services for business:

    • select Lodgments then Reports and forms
    • select Fuel tax credit non-GST then New claim
    • complete all mandatory fields and review the information
    • tick the Declaration box and select Submit.

    If you cannot access our online services you can lodge your claim:

    • through your registered tax agent

    Related page

    Last modified: 01 Jul 2022QC 44540