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Tips for claiming fuel tax credits on your BAS

Check you're using the latest fuel tax credit rates before you claim.

Published 5 August 2024

Fuel tax credit rates:

  • changed on 1 July for heavy vehicles travelling on public roads, due to the increase in the road user charge
  • changed again on 5 August due to the fuel excise indexation.

Different rates apply based on when you acquire fuel. Make sure you use the correct rates when you claim fuel tax credits on your business activity statement (BAS).

Here are some tips to help you get it right:

Tip 1: If you don’t already claim fuel tax credits, check if you’re eligible to claim. You need to register for GST and fuel tax credits. You can only claim for eligible fuels you acquired, manufactured or imported and used in your business.

Tip 2: Use the fuel tax credit calculatorOpens in a new window to work out:

  • the amount to report on your BAS, based on the date you acquired the fuel and fuel type
  • any changes or corrections for a previous BAS.

Tip 3: Lodge via online services or a registered tax or BAS agent – this could give you extra time to lodge and pay.

Tip 4: Keep records to support your claim.

For more information, visit Fuel tax credits – business.

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