• 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

    All other activities

    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

    From 1 July 2008, liquid fuel used in all business activities, machinery, plant and equipment, not previously eligible for fuel tax credits, became eligible. From 1 December 2011, you can claim fuel tax credits for duty paid gaseous fuels used in all business activities.

    The fuel tax credit rate for all other activities is 50% of the full rate for all taxable fuels other than gaseous fuels. From 1 July 2012, the fuel tax credit rates for taxable fuels (other than gaseous fuels) used in all other activities will increase from 19.0715 cents per litre to 38.143 cents per litre less the amount of the carbon charge (if applicable).

    You are not entitled to claim fuel tax credits for fuel acquired and used in light vehicles travelling on a public road. A light vehicle has a GVM of 4.5 tonne or less, other than diesel vehicles you acquired before 1 July 2006 which can equal 4.5 tonne GVM.

    Find out more

    For more information, including a detailed list of what is included in this category, refer to Fuel tax credits for business (prior to 1 July 2012).

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