• 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 a Business PortalExternal Link message:

    • go to your Inbox, select New Message, then Registrations
    • select WET, fuel tax credits, LCT registration and add a message including the following    
      • type of registration you are applying for - 'Fuel tax credits'
      • the date you want registration to take effect, noting that this date cannot be before the date of your GST registration or 1 July 2006 (when fuel tax credits commenced)
      • the type of fuel used in your business activities – diesel, petrol or other (if other, please specify)
      • whether the fuel is used in a vehicle with GVM greater than 4.5 tonnes travelling on a public road.
      • your financial institution account details (if you haven't already provided them to us)

    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 a Business PortalExternal Link message
      • go to your Inbox, select New Message, and then Registrations
      • select Cancellation and add a message including 'fuel tax credits' and the date you want your registration to be cancelled.
    • 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: 15 Aug 2017QC 31795