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Ineligible fuels and activities

Find out which fuels and activities are not eligible for claiming fuel tax credits.

Last updated 5 December 2022

Ineligible fuels

Some fuels are not eligible for claiming fuel tax credits. These include:

  • fuels that have no excise or customs duty paid on them, such as non-transport gaseous fuels
  • aviation fuels (aviation gasoline and aviation kerosene).

Additives (for example, diesel exhaust fluids) are not taxable fuels and have no excise or customs duty paid on them. You're unable to claim fuel tax credits for these types of additives used in your vehicle.

Ineligible activities

Ineligible activities for claiming fuel tax credits include:

  • fuels you use in light vehicles of 4.5 tonnes GVM or less, travelling on public roads (for example, a car, small van, taxi or ride-sourcing services)
  • fuel used for private purposes – including light vehicles (for example, utes)
  • transport gaseous fuels used in a heavy vehicle which has a GVM greater than 4.5 tonnes for travelling on public roads
  • fuel you acquired, but didn't use because it was lost, stolen or otherwise disposed of.
  • fuel that had no excise or customs duty paid on it. For example, used oil that has only been subject to filtering and de-watering and used as fuel oil in burner applications is not eligible for fuel tax credits.

Note: You can claim for fuels you use for business activities in light vehicles travelling off public roads (such as work sites and mining sites) and private roads.

You can use our Fuel tax credit eligibility tool to check if your fuel and activities are eligible.