Checklist

Registering

• Are you registered for GST?
• Are you registered for fuel tax credits?
• If not, you cannot claim fuel tax credits

Eligibility

• Do you use eligible fuel in an eligible activity?
• Do you use vehicles of more than 4.5 tonnes GVM on public roads?
• Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.
• Does your diesel vehicle meet the environmental criteria?
• You can use the Fuel tax credit eligibility tool to help you determine which of your activities are eligible and the current rates that apply. 

Record keeping

• Have you kept detailed records of the quantity of fuel you have acquired?
• Do your records show details of your fuel use?
• Do your records prove your eligibility for fuel tax credits?
• Do your records establish the basis and method you used to work out your entitlement?

Claiming

• Check if you already have claimed your fuel tax credits on your business activity statement.
• Confirm you only claimed for eligible fuel used in eligible activities
• Ensure you claimed using the correct rate
• Confirm you claimed the fuel tax credits in the correct period.
• Ensure you have used the correct calculation method to work out your entitlement.
• Check you made your claim using the most suitable to your specific business needs.
• If you are part of a GST group, ensure you are the GST representative member who can claim on behalf of the group.
• You can use the Fuel tax credit calculator to help you work out how much you can claim.