Show download pdf controls
  • Fuel tax credits

    You can claim credits for the fuel tax (excise or customs duty) included in the price of fuel you use in your business activities.

    Some fuels and activities are not eligible for fuel tax credits, including:

    • fuel used in light vehicles of 4.5 tonne gross vehicle mass (GVM) or less travelling on public roads
    • aviation fuels
    • alternative fuels (fuel tax credits may be available for some activities where alternative fuel is used. See the fuel tax credit eligibility tool to find out more).

    Next step:

    How to register for fuel tax credits

    To register for fuel tax credits you'll also need to register for GST.

    You can register for fuel tax credits online through Online services for business:

    • select Profile, then Tax registrations
    • select Add, then Fuel tax credits and complete all mandatory fields and then select next
    • review the information on the screen, then sign the Declaration by ticking the box and selecting submit.

    You can also register for fuel tax credits:

    How to cancel your registration for fuel tax credits

    You can cancel your registration for fuel tax credits:

    • online through Online services for business:
      • go to your Profile, and then Tax registrations
      • find Fuel tax credit in your list of current registrations and select Cancel
      • complete all mandatory fields, then sign the Declaration by ticking the box and selecting submit.
       
    • through your registered tax agent or BAS agent
    • by phone – if you're an authorised contact for the business, phone our business enquiries line
    • by lodging the Application to cancel registration (NAT 2955) form, which you can order using our online publication ordering service for businessExternal Link.

    See also:

    Last modified: 12 Apr 2021QC 31795