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Use reduced rates for fuel tax credits on your quarter 4 BAS

When claiming fuel tax credits on your quarter 4 BAS, make sure you’re using the reduced rates.

Published 2 July 2026

From 1 April to 30 June reduced rates apply because of the reduction in fuel excise. So, it’s important to make sure you’re using the correct ones.

When claiming fuel tax credits for the quarter 4 BAS due 28 July, remember the rates used are based on the date you purchased the fuel and the activity that was undertaken.

Using the wrong rates can lead to overclaiming on your BAS which you may need to correct later.

The easiest way to help you get it right is by using our fuel tax credit calculator which has the correct rates.

Remember, you should lodge your quarter 4 BAS before your tax return. If you’re finding it difficult to lodge and pay in full and on time. If you’re worried you won’t be able to lodge and pay in full and on time, contact us or your registered tax or BAS agent before the due date to find out what support is available to you.

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