Fuel tax credits provide businesses with a credit for the fuel tax (excise or customs duty) that's included in the price of fuel used in:
- machinery;
- plant;
- equipment; and
- heavy vehicles.
The amount depends on when the applicant acquired the fuel, what fuel the applicant used and the activity for which it was used. Fuel tax credits rates also change regularly so it's important to check the rates each time the applicant does their business activity statement (BAS).
This paper gives an overview of Fuel Tax Credits and has been written under the following headings:
- Introduction
- Eligibility
- Eligible Fuels
- Eligible Liquid Fuels
- Fuel Used In Aircraft
- Gaseous fuels
- Eligible Activities
- Road Transport
- Heavy Vehicles
- All Other Businesses
- Packaging liquid fuels
- Ineligible Fuels
- Ineligible Activities
- Registration
- Rates
- Liquid Fuels
- Gaseous fuels
- Blended fuels
- Professional Advice
