Are you missing out on the fuel tax credits you’re entitled to? If you’re registered for GST and completing a Business Activity Statement you may able to claim a credit for the fuel tax included in the price of your fuel. 

A business can claim this credit for fuel used in:

  •       Machinery eg. tractors, skid steers
  •       Plant & Equipment eg. mowers, chainsaws, pumps
  •       Heavy Vehicles (over 4.5 tonne GVM) eg. semi-trailer, bus               
  •       Light vehicles travelling off public roads or on private roads eg. one-tonne ute

You can claim the credit for:

  •       Liquid fuels such as petrol & diesel
  •       Gaseous fuels such as LPG, LNG & CNG

Different rates apply to the fuel type, depending on the fuel’s purpose and when the fuel was acquired.

You must be registered for Fuel Tax Credits and the claim is reported on your Business Activity Statement.

Be aware of these important conditions: 

  • Ensure you claim the eligible litres of fuel and not the cost of the fuel.
  • You can apportion your fuel based on your activity. You may still be entitled to receive fuel tax credits for a portion of the fuel used in a light vehicle that travels both on and off public roads. This can equally apply to a heavy vehicle travelling on and off road.
  • If your heavy vehicle has auxiliary equipment, such as air conditioning or a crane, you may be able to claim a percentage of the eligible fuel at a higher rate.
  • If you claim less than $10,000 in fuel tax credits each year, and the fuel rate credit rates changes, you can use the rate that applies at the end of your reporting period.

ATO tools allow you to work out if your activities are eligible and to calculate any fuel tax credit claim.


Contact the team at Burnett Business Centre and be sure you’re not missing out on valuable fuel tax credits.