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Claiming fuel tax credits for non-business

How to claim fuel tax credits for individuals and non-profit organisations.

Last updated 19 September 2022

How to claim your fuel tax credits

You can claim your fuel tax credits whenever you like, as long as we receive your claim within 4 years after the date you acquired the fuel. We will work out the amount of your fuel tax credit using the rate that applies for the period you have provided.

When you claim your fuel tax credits:

  • nominate the earliest fuel purchase date and latest fuel purchase date to indicate the claim or return period
  • enter the eligible quantity of fuel (litres or kilograms) you have acquired for use.

The easiest way to claim your fuel tax credits is by using our online services. Lodging your Fuel tax credits non-business form electronically is quick, easy and secure.

This means you:

  • can lodge at a time that's convenient to you
  • may get a faster refund
  • get help to avoid mistakes
  • can review your claim before lodging, and check that the amount calculated equals what you expect to receive
  • will receive a confirmation with a receipt ID.

Making a claim where multiple rates apply

From 30 March to 28 September 2022, the excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels) were temporarily reduced.

We will use the fuel tax credit rate as at the last purchase date to calculate your claim.

If multiple rates apply to your fuel purchases, we recommend you lodge a claim for each period.

Example: lodging a claim for fuel tax credits non-business

Arnold lodges a fuel tax credit claim for fuel used for domestic electricity generation in December for fuel he purchased:

  • before and after 30 March 2022
  • after 28 September 2022.

When Arnold lodges his claim in December 2022, he should lodge 3 claims:

  • claim 1 – for fuel purchased up to 29 March 2022
  • claim 2 – for fuel purchased from 30 March 2022
  • claim 3 – for fuel purchased from 29 September 2022.

This will make sure the correct rate can be applied to Arnold's claims.

End of example

How to lodge your claim

If you’re an individual, use Online services for individuals and sole traders (accessed via myGov):

  • select Tax then Lodgments then Reports and forms
  • select Fuel tax credit non-GST then New claim
  • complete all mandatory fields and review the information
  • tick the Declaration box and select Submit.

If you are a not-for-profit organisation (not registered for GST), you can claim fuel tax credits using Online services for business:

  • select Lodgments then Reports and forms
  • select Fuel tax credit non-GST then New claim
  • complete all mandatory fields and review the information
  • tick the Declaration box and select Submit.

If you cannot access our online services you can lodge your claim:

  • through your registered tax agent

Related page

How to correct an error or make an adjustment in your fuel tax credit claim if the quantity of fuel has changed.

QC44540