You can claim fuel tax credits for eligible fuels you use in business activities (including in light vehicles), such as on private roads, off public roads and for non-fuel uses.
The following are examples of business activities (this is not a complete list):
- marine and rail transport
- nursing and medical services
- burner applications
- electricity generation by commercial generator plant, stationary generator or a portable generator
- property management
- panel beating
- greenhouse heating
- cement kilns
- industrial furnaces
- non-fuel uses, including
- fuel you use to clean machinery parts or drums
- diesel you spray directly onto a road as a sealant
- fuel you use as a mould release
- fuel you use as an input or ingredient – for example, printer inks, paint and adhesives.
We may issue a determination that a blend of a fuel with a non-fuel product does not constitute a fuel. If your blend is subject to such a determination, you may be entitled to fuel tax credits for the fuel component you use in making that blend.
- Use our Fuel tax credit eligibility tool to work out if you're eligible to claim
See also:You can claim fuel tax credits for eligible fuels you use in business activities, such as on private roads, off public roads and for non-fuel uses.