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  • Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    More information

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    For more information to help you work out your entitlement to fuel tax credits and make sure you claim correctly, refer to:

    You may need a private ruling

    If your circumstances are complex or confusing, you can apply to us for a private ruling that will clarify how fuel tax credits apply to you.

    See also:

    Legislation, rulings and ATO interpretative decisions

    The following legislation applies to fuel tax credits for heavy on-road vehicles. You can access it on our Legal Database:

    The following practice statement, public rulings and ATO interpretative decisions are relevant to heavy on-road vehicle use:

    • 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
    • PCG 2016/8 Fuel Tax Credits – apportioning fuel for fuel tax credits
    • PS LA 2010/3 Apportionment for the purposes of the Fuel tax Act 2006
    • ATO ID 2007/120 Excise: meaning of 'motor vehicle' for the purposes of subsection 41-25(1) of the FTA to determine the application of the environmental criteria requirement
    • ATO ID 2009/114 Excise: street sweeper with a GVM of less than 4.5 tonnes carrying out public road maintenance.
      Last modified: 18 Mar 2014QC 26573