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  • Eligibility

    You must be registered for fuel tax credits to make a claim.

    If you are registered for GST, you have separate claiming arrangements for fuel tax credits as a business.

    See also:

    Eligible fuels and uses

    Eligible fuels are taxable because fuel tax (excise or customs duty) is required to be paid on it.

    You can claim fuel tax credits for:

    Some fuels and fuel uses are not eligible. You can't claim fuel tax credits for:

    • fuel you acquired but did not use because it was lost, stolen or otherwise disposed of
    • fuels where fuel tax credits have already been claimed by a business earlier in the supply chain, for example  
      • kerosene packaged in containers of 20 litres or less
      • heating oil supplied for home heating
      • duty paid LPG supplied for residential use, or packaged for supply in containers of 210kg or less.
    • aviation fuels (such as aviation gasoline and aviation kerosene)
    • fuel you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, for travelling on public roads.

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

    Last modified: 03 Apr 2017QC 44531