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  • Off public roads

    You can claim fuel tax credits for eligible fuels you use in heavy vehicles off public roads, including private roads, work sites (for example, construction sites and mines) and agricultural properties.

    The fuel tax credit for these activities is not reduced by the road user charge.

    When working out your fuel tax credits, use the rate for ‘All other business uses’ in the rates table.

    See also:

    Incidental travel on public roads

    If you have vehicles designed for use off public roads that are not for the purpose of carrying goods or passengers, incidental travel occurs when the vehicle travels briefly on public roads.

    Some of these vehicles have been assessed as being used fully off public roads.

    If you use any of the vehicles listed in the table below which sometimes travel on public roads, you don’t need to apportion on and off-road travel when calculating your fuel tax credit claim for your March 2016 BAS onwards. You can claim all your fuel at the 'all other business uses' rate. This rate is not reduced by the road user charge.

    Vehicle types treated as being used fully off public roads:

    • grader
    • backhoe loader
    • front-end loader
    • wheeled excavator
    • forklift
    • wheeled bulldozer
    • fertiliser spreader
    • combine harvester
    • tractor.

    See also:

    • PCG 2016/4 Fuel tax credits – incidental travel on public roads by certain vehicles
    • FTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge. Note: The explanation of 'public roads' has been clarified.
    • Fuel tax credits rates – business

    Next steps:

      Last modified: 04 May 2018QC 44648