FUEL TAX CREDITS – Ineligible Fuels and Activities

FUEL TAX CREDITS – Ineligible Fuels and Activities

Not all fuels and activities are eligible for the Fuel Tax Credits system.

Ineligible fuels include:

  • Aviation fuels (aviation gasoline and aviation kerosene)
  • Biodiesel or fuel ethanol, unless they are part of a blend with another fuel
  • Non-transport gaseous fuels (non-transport gaseous fuels were eligible for some activities before 1 July 2014).

Additives, like diesel exhaust fluids, are not taxable fuels and have no excise or customs duty paid on them.  Therefore these are deemed ineligible for the fuel tax credits system.

Ineligible activities include:

  • Fuels you use in light vehicles of 4.5 tonnes GVM or less, travelling on public roads* for example, a car, small van or taxi
  •  Fuel used for private purposes – including light vehicles such as utility vehicles
  • Transport gaseous fuels used in a heavy vehicle which has a GVM greater than 4.5 tonnes for travelling on public roads
  • Fuel you acquired but did not use because it was lost, stolen or otherwise disposed of
  • Fuel that has 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 a fuel oil in burner applications is not eligible for fuel tax credits.

*You can however claim for fuels you use for business activities in light vehicles travelling off public roads (such as work sites and mining sites) and private roads.

To check if your fuel type is eligible, the ATO have a Fuel Tax Credit Eligibility Tool which can be found by the following link;



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