Claim fuel tax credits
1. Check if you’re eligible for fuel tax credits
Businesses can claim credits for the fuel tax (excise or customs duty) included in the price of fuel used in their business activities.
You can claim for taxable fuel that you purchase, manufacture or import. Just make sure it’s used in your business.
Taxable fuels include:
You can claim for activities in:
- machinery
- plant
- equipment
- heavy vehicles over 4.5 tonnes (diesel vehicles you got before 1 July 2006 can be 4.5 tonnes)
- light vehicles travelling on private roads (not on public roads).
2. Make sure you’re registered
To be able to claim, you must be registered for goods and services tax (GST) and for fuel tax credits.
Register for fuel tax credits
Go to our registration page to find out how to:
- check if you are eligible by using the fuel tax eligibility tool
- register for fuel tax credits.
3. Check the time limit for making a claim
Generally, you must claim your credits within 4 years. The 4 years start from the day after you lodge your business activity statement (BAS) – for the tax period that you got the fuel in.
4. Review the amount of fuel you can claim
The amount of fuel tax credit you can claim depends on the type of fuel you use and what business activity you use it in.
When making a claim, consider:
- when you got the fuel
- the type of fuel you use
- the business activity you're using the fuel for.
5. Calculate your fuel tax credits
You claim fuel tax credits on your BAS. Before you can claim on your BAS, you need to calculate your fuel tax credits.
To get your claim right, use the fuel tax credit tools on the ATO website.
The ATO has guidance on working out your fuel tax credits. If you still need help, get in touch with the ATO on 13 28 66.
6. Check the fuel tax credit rates
Fuel tax credit rates are adjusted every year in February and August (in line with the consumer price index). Check the rates each time you do your BAS. It's possible to have more than one rate in a BAS period.
Claims less than $10,000
If you claim less than $10,000 in fuel tax credits each year, there is a simpler way to calculate your claim through simplified fuel tax credits.
7. Claim your fuel tax credits
Claim your fuel tax credits on your BAS. If you need help, follow the ATO guidance on claiming fuel tax credits.
8. Record credits in your tax return
Fuel tax credits are also business income so include them in your tax return at 'Assessable Government industry payments'.
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