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:
- 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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See alsoHow to complete labels 7C and 7D on your BAS.