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All other business uses

Claim fuel tax credits for fuels used in business activities on private roads, off public roads and non-fuel uses.

Last updated 2 April 2017

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):

  • agriculture
  • fishing
  • forestry
  • mining
  • marine and rail transport
  • nursing and medical services
  • burner applications
  • electricity generation by commercial generator plant, stationary generator or a portable generator
  • construction
  • manufacturing
  • wholesale/retail
  • property management
  • landscaping
  • dredging
  • panel beating
  • greenhouse heating
  • cement kilns
  • quarrying
  • 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.

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