Fuel tax credits – a simpler way to calculate your claim
There is now a simpler way to calculate your fuel tax credit claims.
If you use heavy vehicles mainly off public roads, your vehicles may be on the list we’ve created of heavy vehicles that we consider are used fully off public roads – for example, harvesters or bulldozers.
Starting from your March activity statement (BAS) period and onwards, you no longer need to apportion on and off-road travel for these vehicles when calculating your fuel tax credit claim. You can claim all fuel used at the 'all other business uses' rate, even if you sometimes drive these vehicles on a public road.
There’s no need to advise us that you’re using this rate, just make sure you keep records to support these business activities.
Remember, fuel tax credit rates increased on 1 February 2016.
You can now claim incidental on-road use of certain heavy vehicles at the off-road rate.