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Can your business claim fuel tax credits?

Most businesses can claim fuel tax credits – it is just the rate that varies.

Last updated 18 September 2014

Claiming fuel tax credits

Most businesses can claim fuel tax credits – it is just the rate that varies, depending on what fuel you use and how you use it in your business activities.

Working out whether you can claim fuel tax credits

Step

Question

Response and action

1

Do you use fuel in your business (for example., in machinery, plant, equipment or vehicles)?
  • No – You are not eligible for fuel tax credits
  • Yes – Go to Step 2 
 

2

Is your fuel only used in light vehicles of 4.5 tonne GVM or less travelling on a public road?
  • Yes – You are not eligible for fuel tax credits
  • No – Go to Step 3 
 

3

Do you only use the following fuels in your business?

  • diesel
  • petrol
  • gaseous fuels (LPG, CNG, LNG)
  • kerosene
  • heating oil
  • toluene
  • fuel oil
  • industrial solvents. 
 

No – Aviation fuels (see note) and some alternative fuels are not eligible for fuel tax credits

Yes – You may be entitled to claim fuel tax credits for the fuel. The rate you can claim depends on the type of fuel and how it was used. See Eligible fuels and Eligible activities for more information.

Note: If you were declared by the Clean Energy Regulator as a designated opt-in person under the opt-in scheme, you are able to claim fuel tax credits for domestic use of aviation gasoline or aviation kerosene from 1 July 2013 to 30 June 2014 – see Are you in the opt-in scheme?

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