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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

    About this guide

    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

    This guide provides businesses that use fuel with the information you need about fuel tax credits. It will:

    • give you an introduction to fuel tax credits
    • help you assess if you are eligible
    • explain how to register, if you have not already
    • show you how to work out which fuel tax credit rates apply to your business activities
    • explain what records you must keep
    • show you how to work out how much you can claim
    • describe how to claim your credits.

    The fuel tax credit rates used in the examples in this guide are valid for the situation described and the relevant reporting period.

    See also:

    If you are a householder or non-profit organisation

    You can also claim fuel tax credits if you are a:

    • householder using fuel to generate domestic electricity
    • non-profit organisation not registered for goods and services tax (GST) and operating emergency vehicles or vessels.

    These activities have separate claiming arrangements.

    See also:

      Last modified: 19 Sep 2014QC 41272