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Fuel tax credits

How to complete labels 7C and 7D on your BAS.

Last updated 3 April 2017

As a business, fuel tax credits provide you with a credit for the fuel tax (excise or customs duty) that's included in the price of fuel used in:

  • machinery
  • plant
  • equipment
  • heavy vehicles
  • light vehicles travelling off public roads or on private roads.

The credit amount depends on:

  • when you acquire the fuel
  • what fuel you use
  • the activity you use it in.

Fuel tax credits rates change regularly so it's important to check the rates each time you do your BAS.

Before you can make a claim, you must be registered for GST and fuel tax credits.

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Adjusting fuel tax claims

Make adjustments and corrections for fuel tax credits on subsequent business activity statements in certain conditions.

Claiming arrangements for GST instalment payers and GST groups

For GST groups, branches and joint ventures, the representative entity or operator claims fuel tax credits on behalf of the others.

QC33676