• Attention

    Warning:

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

    End of attention

    Road transport

    Attention

    Warning:

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

    End of attention
    Further information

    Refer to Fuel tax credit rates and eligible fuels for the rates for heavy vehicles travelling on a public road.

    For fuel you use:

    • in a heavy vehicle for travelling on a public road, you need to use the rate in effect at the beginning of the tax period covered by your BAS
    • to power auxiliary equipment of a heavy vehicle travelling on a public road, you need to use the rate in effect on the day you acquired the fuel.
    • If your activity is not listed here, such as fuel used in a vehicle on a private road, it may be eligible under another activity with a different fuel tax credit rate.
    End of further information

    Heavy vehicles – those with a gross vehicle mass (GVM) greater than 4.5 tonne – using taxable fuels (such as petrol or diesel) for travelling on a public road are entitled to fuel tax credits.

    You can claim fuel tax credits for taxable fuels you use in a heavy vehicle, including emergency vehicles, travelling on a public road if the vehicle meets all the following conditions:

    • it is used in carrying on a business
    • it has a GVM greater than 4.5 tonne – diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM
    • if it is a diesel vehicle, it meets any one of the environmental criteria.

    For fuel tax credits, 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 – that is, the mass of the vehicle and the trailer.

    The rate you use when working out your fuel tax credit amounts depends on the fuel used and whether you use it:

    • in a heavy vehicle for travelling on a public road – this rate is reduced by the road user charge
    • to power auxiliary equipment of the heavy vehicle travelling on a public road – this rate is not reduced by the road user charge.
      Last modified: 18 Jul 2013QC 26645