Show download pdf controls
  • Heavy vehicles

    Heavy vehicles, including heavy emergency vehicles, are vehicles that have a gross vehicles mass (GVM) greater than 4.5 tonnes (diesel vehicles acquired before 1 July 2006 can be equal to 4.5 tonnes GVM).

    The GVM of a vehicle is the GVM accepted by the authority that registered the vehicle. Trailers cannot be included in the GVM of a rigid vehicle. For prime movers, the GVM is the gross combination mass – the mass of the vehicle and the trailer.

    You can claim fuel tax credits for eligible fuels you use in your business in heavy vehicles:

    Eligible fuels include taxable fuels such as liquid fuels (for example, diesel, petrol or fuel blends) and gaseous fuels – liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).

    Find out about:

    See also:

    Further guidance for calculating fuel tax credits

    We have released further guidance for calculating fuel tax credits for heavy vehicles.

    • Apportionment methods for auxiliary equipment and fuel used off a public road    
      • PCG 2016/11 Fuel tax credits – apportioning taxable fuel used in a heavy vehicle with auxiliary equipment (which replaces PSLA 2013/4(GA)) – is a guide to the methods used to apportion fuel used in heavy vehicles with auxiliary equipment. See the simplified method in Table 1 for percentages you can use instead. These percentages cover all on and off road fuel use and remove the need to do complex calculations or sample testing.
    • Fuel used in heavy vehicles to power the air-conditioning unit in the vehicle's main cabin and for idling on public roads        
      • FTD 2016/1 Fuel tax: fuel tax credits – fuel used for idling and cabin air-conditioning of a vehicle on a public road outlines that the fuel tax credit rate will be reduced by the road user charge for fuel that is used in a heavy vehicle for      
        • idling on a public road
        • powering the air conditioning unit of a main cabin when travelling on a public road.
    • Public roads      
      • FTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge provides guidance on what is a 'public road'. A public road is a road that is available for use by members of the public, and includes toll roads, bus lanes and busways. The fuel used in a heavy vehicle for travelling on public roads rate should be used when calculating your fuel tax credits for fuel used when travelling on these roads.
      • Forestry, mining access and agricultural property roads are examples of roads that are not considered public. Fuel tax credits should be claimed for fuel used when travelling on these roads using the ‘all other business uses’ rate.

    See also:

      Last modified: 30 Oct 2019QC 44648