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Claiming fuel tax credits when rates change

Tips and tools to help you claim what you're entitled to and get it right.

Last updated 6 August 2025

Fuel tax credits rates changed on:

  • 1 July – for heavy vehicles travelling on public roads, due to an increase in the road user charge
  • 4 August – due to an increase in the consumer price index (CPI).

Different rates apply based on the type of fuel used, when you acquired it and what activity you used it for.

If you claim less than $10,000 in fuel tax credits each year, the easiest way to work out your claim is to use the rate that applies at the end of the BAS period.

You can use the fuel tax credit calculator to easily calculate your claim using simplified fuel tax credits.

When completing your BAS, remember to:

  • check you’re apportioning correctly so you get all the fuel tax credits you’re entitled to
  • lodge via online services or a registered tax practitioner or BAS agent – you could get extra time to lodge and pay
  • keep records of your fuel purchases and how fuel is used in your business.

For more information, visit Tips to get your fuel tax credits right.

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