Fuel not used in an internal combustion engine

You can claim fuel tax credits if you operate a business and you use, package or supply fuels other than for use in an internal combustion engine.

Eligible activities

You may be eligible to claim fuel tax credits for certain taxable fuel you:

You can also claim fuel tax credits, under certain conditions, for LPG packaged or supplied for use other than in an internal combustion engine.

Applying for a private ruling

If you are unable to self-assess your eligibility for any of the activities covered in this guide, you can apply for a private ruling.

See also

    Last modified: 02 Jun 2015QC 18872