Fuel tax credits (FTC)

Fuel tax credits refund part of the fuel excise built into the price of fuel used for business, claimed on the BAS, with the rate depending on the fuel, the vehicle, how the fuel was used and when it was bought.

Two rates matter for fleets. Heavy vehicles travelling on public roads get the excise rate minus the Road User Charge. Off-road use, and auxiliary equipment like fridge units or agitators, get the full rate, which is higher. Light vehicles on public roads get nothing.

Rates change at least twice a year and apply by the date the fuel was acquired, which is why claims need dated fuel records and a defensible on-road and off-road split. The fuel tax credits guide explains the method.

Last updated 10 July 2026. General information, not tax or legal advice.