• Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    About fuel tax credits

    Fuel tax credits provide you with a credit for the fuel tax, excise or customs duty, that is included in the price of fuel. The amount you can claim depends on what fuel you use and how you use it.

    Attention

    From 1 July 2012, fuel tax credit rates have changed. You may be affected by one or more of the following rate changes:

    • an increase in the rate from 19.0715 cents per litre for taxable liquid fuels, eg petrol, diesel or fuel oil, used in some off-road business activities
    • a carbon charge which reduces rates for some fuel types and activities, excluding specified agriculture, fishing, forestry and road transport activities and non-combustible fuel use
    • a decrease in the rate for heavy vehicles for travelling on public roads
    • changes in the rates for some gaseous fuels; these are liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG)
    • changes in the rates for some blended liquid fuels.

    For more information about these changes, refer to Fuel tax credits - changes from 1 July 2012.

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    Further information

    For more information about fuel tax credits refer to:

    End of further information

    The fuel tax credit eligibility tool can help you work out your eligibility for fuel tax credits and the rate at which you can claim.

    The fuel tax credit calculator can help you work out your fuel tax credit entitlements as well as any adjustments. It also provides a summary report you can use when completing your BAS.

    Adjustments and mistakes

    An adjustment is necessary when you have already claimed fuel tax credits based on your intention to use that fuel in a certain way, and you end up using some of that fuel in a different way. Therefore, your BAS was correct at the time of lodgment because you intended to use the fuel that way.

    A mistake is when the amount you claimed on your BAS was not correct at the time you lodged it because you made an error.

    Any outstanding fuel tax credits must be claimed within four years of the end of the tax period to which they apply.

    Attention

    If you forget to claim fuel tax credits that you are entitled to, this is not considered a mistake. You can claim them using your current BAS rather than revising an earlier BAS that relates to the date of the invoice.

    If you are including fuel you omitted from a previous BAS period, from 1 December 2011 to 30 June 2015 you need to use the rate that applied when you acquired the fuel. However, for heavy vehicles travelling on a public road, you need to use the rate in effect at the beginning of the tax period covered by your current BAS.

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      Last modified: 23 Jul 2013QC 35869