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    About fuel tax credits

    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

    Introduction

    Fuel tax credits provide you with a credit for the fuel tax (excise or customs duty) included in the price of fuel you use for your business activities in:

    • machinery
    • plant
    • equipment
    • heavy vehicles.

    You may also be entitled to fuel tax credits for non-transport gaseous fuels acquired from 1 July 2012 to 30 June 2014 and used in specified agriculture, fishing or forestry activities.

    The only fuels that are not eligible are:

    • aviation fuels (aviation gasoline and aviation kerosene) – unless you were declared by the Clean Energy RegulatorExternal Link as a designated opt-in person under the opt-in scheme from 1 July 2013 to 30 June 2014
    • fuels you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, travelling on public roads
    • fuel you acquired but did not use because it was lost, stolen or otherwise disposed of
    • some alternative fuels, such as ethanol or biodiesel that have already received a grant or subsidy.

    You must be registered for both GST and fuel tax credits before you can make a claim. You claim fuel tax credits on your business activity statement (BAS).

    Depending on your circumstances, you may also need to meet an environmental criterion for heavy diesel vehicles if they were manufactured before 1 January 1996.

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      Last modified: 19 Sep 2014QC 41272