ato logo
Search Suggestion:

Burner fuels

Find out about what fuels you can claim fuel tax credits.

Last updated 2 April 2017

You can claim fuel tax credits for some fuels (for example, diesel, petrol, kerosene, heating oil and toluene) you use in your business for burner purposes.

Burner fuels can be used in a wide variety of industries for a number of purposes, including:

  • heating booths for drying spray painting
  • heating for greenhouses
  • heating cement kilns
  • electricity generated by power stations.

If the fuel you use is recycled fuel, the recycler may have already been eligible for the fuel tax credits if the recycled fuel has been blended and the resulting blend can't be used in an internal combustion engine. Contact your supplier to see if the fuel tax credits have already been claimed because credits cannot be claimed twice on the same product.

Waste oil that is only filtered and dewatered is not considered to be manufactured or produced. This means that recycled oil that has only been filtered and dewatered is not a taxable fuel therefore there is no entitlement to fuel tax credits.