Fuel tax credits

You can claim credits for the fuel tax (excise or customs duty) included in the price of fuel you use in your business activities.

Some fuels and activities are not eligible for fuel tax credits, including:

• fuel used in light vehicles of 4.5 tonne gross vehicle mass (GVM) or less travelling on public roads
• aviation fuels
• alternative fuels (fuel tax credits may be available for some activities where alternative fuel is used. See the fuel tax credit eligibility tool to find out more).

Next step

• Check your eligibility using the fuel tax credit eligibility tool

How to register for fuel tax credits

To register for fuel tax credits you'll also need to register for GST.

You can register for fuel tax credits online through Online services for business:

• select Profile, then Tax registrations
• select Add, then Fuel tax credits and complete all mandatory fields and then select next
• review the information on the screen, then sign the Declaration by ticking the box and selecting submit.

You can also register for fuel tax credits:

• through your registered tax agent or BAS agent
• by phone    
  • use our automated self-help service (available 24 hours a day, seven days a week)
  • speak with a service representative on our business enquiries line.
• by lodging the Add a new business account (NAT 2954) form – you can order this form using our online publication ordering service for businessExternal Link.

How to cancel your registration for fuel tax credits

You can cancel your registration for fuel tax credits:

• online through Online services for business:
  • go to your Profile, and then Tax registrations
  • find Fuel tax credit in your list of current registrations and select Cancel
  • complete all mandatory fields, then sign the Declaration by ticking the box and selecting submit.
• through your registered tax agent or BAS agent
• by phone – if you're an authorised contact for the business, phone our business enquiries line
• by lodging the Application to cancel registration (NAT 2955) form, which you can order using our online publication ordering service for businessExternal Link.

See also

• Fuel tax credits – business

To register for fuel tax credits you need to register for GST. If you use eligible fuel in your business you can claim fuel tax credits.