• Attention

    Warning:

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

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    Fuel tax credits – travel and other activities for heavy vehicles (prior to 1 July 2012)

    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
    Attention

    From 1 July 2012, there were changes to fuel tax credit rates. For current information, refer to:

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    Introduction

    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 information about fuel tax credits for businesses, government bodies (including shire councils) and other entities that use heavy road vehicles in their work. It also explains why the metropolitan and non-metropolitan boundary rules apply to some heavy vehicles.

    A heavy vehicle means a vehicle with either a gross vehicle mass (GVM) of:

    • more than 4.5 tonne
    • 4.5 tonne if it is a diesel vehicle acquired before 1 July 2006.
    Attention

    These guidelines are based on law and our view on how the law applies. This information will help you understand and apply fuel tax credits for heavy road vehicle use.

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    This guide focuses on fuel tax credits for heavy road vehicle use, including information about:

    • fuel used to power auxiliary equipment – fuel tax credits for fuel used to power auxiliary equipment of a heavy vehicle travelling on a public road is not reduced by the road user charge

    This information does not apply to fuel tax credits for the use of heavy vehicles or equipment off-road – except as incidental travel.

    Attention

    Heavy diesel trucks or buses manufactured before 1 January 1996 will need to meet one of four environmental criteria to be eligible for fuel tax credits. For more information, refer to:

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    Find out more

    This guide should be read together with Fuel tax credits for business (NAT 14584), in particular the section on 'Road transport'.

    End of find out more
      Last modified: 18 Mar 2014QC 26573