Eligibility for fuel tax credits
If you have acquired or imported bunker fuel for use in your business, you may be eligible to claim fuel tax credits through your business activity statement (BAS).
You can only claim fuel tax credits if you've paid customs or excise duty on the fuel. Any fuel that is free of duty or was subject to a remission is ineligible for a fuel tax credit.
See your entitlements depending on your role for more information on whether you can claim fuel tax credits.
Check eligible activities for claiming fuel tax credits.
Registering for fuel tax credits
You must be registered for fuel tax credits to claim them. To register for fuel tax credits, you must first be registered for GST at the time you acquire or import the fuel. You must be registered for GST if you're any of the following:
- resident agent acting on behalf of a non-resident shipping operator, even if the non-resident shipping operator is already registered or must be registered for GST
- non-resident shipping operator
- if the revenue from business transactions in Australia (one-off or cumulative) exceeds the relevant GST turnover threshold
- needing to claim fuel tax credits on bunkers not acquired through a resident agent
- resident shipping operator where the business turnover exceeds the GST turnover threshold. You must account for all GST transactions and fuel tax credit claims on your own BAS even if you conduct transactions through a resident agent.
GST agency rules for non-resident operators and their resident agents don't apply to resident shipping operators.