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Fuel tax credits for excisable fuel blends

Check if your business is entitled to fuel tax credits for fuels you use in your fuel blends.

Last updated 14 May 2023

What are fuel tax credits

Fuel tax credits provide you with a credit for the fuel tax (excise or customs duty) included in the price of fuel you use in your business activities for:

  • machinery
  • plant
  • equipment
  • heavy vehicles.

Fuel tax credits for manufacture of excisable fuel

Fuel manufacture doesn't create an entitlement to fuel tax credits. You may be entitled to fuel tax credits for fuels used in fuel blends if either:

No fuel tax credits for certain recycled used oil

We don't consider it to be excise manufacture if you only filter and de-water used oil so it can be reused, for example in recycled petroleum products. The used oil isn't a taxable fuel for the purposes of the Fuel Tax Act and there's no entitlement to fuel tax credits.

Contact your supplier to confirm whether the used oil you use in your business is included in this category.

QC63559