How to use this guide
This guide applies to fuel acquired from 1 July 2012 until 30 June 2014. You should not use this guide to claim fuel tax credits for fuel you acquired outside this period. For current information about fuel tax credits, refer to Fuel tax credits for business.
This guide provides businesses that use fuel with the information you need about fuel tax credits. It will:
- give you an introduction to fuel tax credits
- help you assess if you are eligible
- explain how to register, if you have not already
- show you how to work out which fuel tax credit rates apply to your business activities
- explain what records you must keep
- show you how to work out how much you can claim
- describe how to claim your credits.
The fuel tax credit rates used in the examples in this guide are valid for the situation described and the relevant reporting period.
Rates may vary – for the current rates refer to Fuel tax credit rates.If you are a householder or non-profit organisation
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.
More information can be found at Domestic electricity generation and Non-profit emergency vehicles and vessels.