• 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

    Eligible fuels

    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

    You can claim fuel tax credits for any taxable fuel you acquired, manufactured or imported to use in carrying on your business.

    Fuel is taxable fuel if excise or customs duty must be paid on it or it is a non-transport gaseous fuel that is covered under the carbon pricing mechanism. Taxable fuels can be:

    Attention

    You cannot claim fuel tax credits for fuel if no excise or customs duty is required to be paid on it. However, you can claim fuel tax credits for non-transport gaseous fuel acquired from 1 July 2012 to 30 June 2014 and used in some activities, see Activities where the fuel is not combusted.

    For example, used oil that has only been subject to filtering and de-watering and used as fuel oil in burner applications is not eligible for fuel tax credits because no duty has been paid on it.

    End of attention
      Last modified: 19 Sep 2014QC 41272