Am I eligible for fuel tax credits?

If you are running a business, you need to comply with certain requirements in order to register for fuel tax credits. You can find some information about requirements and eligibility below.

GST registration

Your ABN needs to be registered for GST before registering to fuel tax credits.

Fuels eligible for fuel tax credits

You might be able to claim fuel tax credits on both liquid and gaseous fuels. The eligible fuel types are:

- Liquid:

  1. petrol
  2. diesel
  3. other fuels, such as:
    • kerosene
    • mineral turpentine
    • white spirit
    • toluene
    • heating oil
    • some solvents.

- Gaseous:

  1. liquefied petroleum gas (LPG)
  2. liquefied natural gas (LNG)
  3. compressed natural gas (CNG).

- Some fuels are not eligible for fuel tax credits, these include:

  1. aviation fuels (aviation gasoline and aviation kerosene)
  2. non-transport gaseous fuels (non-transport gaseous fuels were eligible for some activities before 1 July 2014).


Activities eligible for fuel tax credits

The activities for which you might be able to claim fuel tax credits are:

  1. Road transport
  2. All other business uses
  3. Packaging or supplying fuel

Some activities are not eligible for fuel tax credits, this include:

  1. fuels you use in light vehicles of 4.5 tonnes GVM or less, travelling on public roads (for example, a car, small van, taxi or ride-sourcing services)
  2. fuel used for private purposes – including light vehicles (for example, utes)
  3. transport gaseous fuels used in a heavy vehicle which has a GVM greater than 4.5 tonnes for travelling on public roads
  4. fuel you acquired, but didn't use because it was lost, stolen or otherwise disposed of
  5. fuel that had no excise or customs duty paid on it. For example, used oil that has only been subject to filtering and de-watering and used as fuel oil in burner applications is not eligible for fuel tax credits.


You can find more information about requirements and work out if your eligible by clicking here.

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