A T O home
Search for    
ato.gov.au        Corporate section only         Advanced search
Search tips

Fuel tax credits for business

Email to a friend
Printer friendly format

Direction icon

Access the full Portable Document Format (PDF) version of Fuel tax credits for business (NAT 14584, 331kB) here.

Attention icon

The fuel tax credit rates are current as at 1 July 2009.

About this guide

This guide for business provides the information you need about fuel tax credits. It will:

  • help you assess if you are likely to be eligible
  • give you an introduction to fuel tax credits
  • give more detailed information about eligibility for fuel tax credits
  • show you how to work out which fuel tax credit rates apply to your business activities
  • explain how to register, if you have not already
  • explain what records you must keep
  • show how to work out how much you can claim
  • describe how to claim your credits.

Throughout this guide you will find important notes giving you key information. Look for the symbol.

You will also find ‘more information’ boxes (look for the symbol) that will show any further steps you may need to take or supplementary information you may want to refer to.

Direction icon

Fuel tax credits rates vary depending on how you use the fuel in your business. The rate you can claim for road transport is also affected by the rate of the road user charge, which is subject to change.

Attention icon

You can also claim fuel tax credits if you are a:

  • householder using fuel to generate domestic electricity
  • non-profit organisation not registered for goods and services tax (GST) and operating emergency vehicles or vessels.

These activities have separate claiming arrangements. For more information about the arrangements for fuel you use in these activities, refer to Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels (NAT 15621).

Last Modified: Wednesday, 6 January 2010

Table of contents
Give us your feedback