You must be registered for fuel tax credits to make a claim.

If you are registered for GST you have separate claiming arrangements for fuel tax credits - as a business.

Eligible fuels and uses

Eligible fuels are taxable because fuel tax (excise or customs duty) is required to be paid on it.

You can claim fuel tax credits for:

Some fuels and fuel uses are not eligible

You can't claim fuel tax credits for:

  • fuel you acquired but did not use because it was lost, stolen or otherwise disposed of
  • biodiesel or fuel ethanol, unless they are part of a blend with another fuel
  • fuels where fuel tax credits have already been claimed by a business earlier in the supply chain, for example
    • kerosene packaged in containers of 20 litres or less
    • heating oil supplied for home heating
    • duty paid LPG supplied for residential use, or packaged for supply in containers of 210kg or less.
  • aviation fuels (such as aviation gasoline and aviation kerosene)
  • fuel you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, for travelling on public roads.
Last modified: 20 Jul 2015QC 44531