• 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

    Checklist

    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

    Registering

    Are you registered for GST?

    Are you registered for fuel tax credits?

    If not, you cannot claim fuel tax credits

    Eligibility

    Do you use eligible fuel in an eligible activity?

    Do you use vehicles of more than 4.5 tonnes GVM on public roads?

    Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.

    Does your diesel vehicle meet the environmental criteria?

    You can use the Fuel tax credit eligibility tool to help you determine which of your activities are eligible and the current rates that apply. 

    Record keeping

    Have you kept detailed records of the quantity of fuel you have acquired?

    Do your records show details of your fuel use?

    Do your records prove your eligibility for fuel tax credits?

    Do your records establish the basis and method you used to work out your entitlement?

    Claiming

    Have you claimed your fuel tax credits on your business activity statement?

    Have you only claimed for eligible fuel used in eligible activities?

    Have you claimed using the correct rate?

    Have you claimed the fuel tax credits in the correct period?

    Are you using the correct calculation method to work out your entitlement?

    Have you made your claim using the most suitable to your specific business needs?

    If you are part of a GST group, are you the GST representative member who can claim on behalf of the group?

    You can use the Fuel tax credit calculator to help you work out how much you can claim.

      Last modified: 19 Sep 2014QC 41272