This guide explains what records you need to keep and how you calculate your eligible litres when you claim fuel tax credits.

The records you currently keep for your business will generally be enough to support your claims if they show that you:

  • acquired the fuel
  • used it in your business, and
  • applied the correct rate when calculating your claim.

Since 1 July 2006, businesses have been able to claim fuel tax credits for fuel they use in heavy vehicles and in a range of other business activities. On 1 July 2008, eligibility expanded to cover taxable fuel used in other business activities, machinery, plant and equipment. The only fuels for which businesses cannot claim a fuel tax credit are aviation fuels, alternative fuels and fuels used in light vehicles of 4.5 tonne gross vehicle mass or less, travelling on a public road.

If you are a householder and you generate electricity for domestic use, you may also be eligible for fuel tax credits

For more information refer to the ATO guide Fuel tax credits – domestic electricity generation and non-profit emergency vehicles or vessels (NAT 15621).