You must be registered for fuel tax credits to make a claim.
If you are registered for GST, you have separate claiming arrangements for fuel tax credits as a business.
Eligible fuels and uses
Eligible fuels are taxable because fuel tax (excise or customs duty) is required to be paid on it.
You can claim fuel tax credits for:
Some fuels and fuel uses are not eligible. You can't claim fuel tax credits for:
- fuel you acquired but did not use because it was lost, stolen or otherwise disposed of
- fuels where fuel tax credits have already been claimed by a business earlier in the supply chain, for example
- kerosene packaged in containers of 20 litres or less
- heating oil supplied for home heating
- duty paid LPG supplied for residential use, or packaged for supply in containers of 210kg or less.
- aviation fuels (such as aviation gasoline and aviation kerosene)
- fuel you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, for travelling on public roads.
Biodiesel and fuel ethanol (other than part of a blend with another fuel) were ineligible fuels prior to 1 July 2016.You are eligible to register for fuel tax credits if you use fuel to generate electricity for domestic purposes or you are a non-profit organisation using fuel to operate emergency vehicles or vessels.