Fuel tax credits

As a business, fuel tax credits provide you with a credit for the fuel tax (excise or customs duty) that's included in the price of fuel used in:

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

The credit amount depends on:

• when you acquire the fuel
• what fuel you use
• the activity you use it in.

Fuel tax credits rates change regularly so it's important to check the rates each time you do your BAS.

Before you can make a claim, you must be registered for GST and fuel tax credits.

Next step  

• Find out if you are eligible to claim fuel tax credits
• Calculate your fuel tax credits

Find out about  

• Adjusting fuel tax claims
• Claiming arrangements for GST instalment payers and GST groups

See also  

• Fuel tax credits - how to complete your activity statement labels
• Fuel schemes

How to complete labels 7C and 7D on your BAS.