Fuel tax credits are claimed by businesses for the fuel tax (excise or customs duty) included in the price of fuel used in their business activities.

Check if you can claim for fuel tax credits

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

You can claim for taxable fuel that you purchase, manufacture or import. Just make sure it’s used in your business. Taxable fuels include liquid fuels, fuel blends and gaseous fuels.

Check what activities you can claim for

You can claim for business activities in:

  • machinery
  • plant
  • equipment
  • heavy vehicles over 4.5 tonnes
  • light vehicles on private roads (not on public roads).

To be able to claim, you must be registered for goods and services tax (GST) and fuel tax credits.

Register for fuel tax credits

You can register for fuel tax credits on the Australian Taxation Office's (ATO) Online services for business.

Before you apply:

Register for fuel tax credits

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