Fuel Tax Credits

At a glance

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Provides businesses who have purchased fuel for their business with a credit for the tax that is included in the price of fuel.

Who can apply:

At a minimum, you must:

  • be registered for GST
  • purchase, manufacture or import eligible liquid and gaseous fuels (link to gaseous and liquid fuels)
  • use eligible fuel in business activities such as machinery, plant, equipment and heavy vehicles.

Other eligibility requirements may apply.

Deadline to apply:

Registrations to claim fuel tax credits may be made at any time.

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Overview

Fuel tax credits provides a credit for the fuel tax (such as excise or customs duty) that is included in the price of fuel.

This includes fuel used in business activities such as:

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

Tax credits are available based on:

  • the fuel tax credit rate when you bought the fuel
  • the business activities you are using the fuel for.

Use the Fuel Tax Credits - Calculator to check the rates each time you do your business activity statement (BAS).

Eligibility criteria

To make a claim for fuel tax credits, you must be registered for:

  • Goods and Services Tax (GST) when you acquire the fuel
  • fuel tax credits when you lodge your claim.

You can claim fuel tax credits for fuel you purchase, manufacture or import for business use.

Work out if you are eligible for fuel tax credits with the ATO's Fuel tax credit eligibility tool.

Find out more about the eligibility criteria at Fuel Tax Credits.

How to apply

Find out more about how to register for fuel tax credits at Registration - Fuel Tax Credits.

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