For the ‘all other business uses’ category, you may be able to claim fuel tax credits for some activities that are ‘not considered travel’. This may apply if a vehicle designed for use off public roads and not for the purpose of carrying goods or passengers, briefly travels on public roads.

For example, the movement of a vehicle when it’s doing road construction or maintenance (such as by a grader or wheeled bulldozer) isn’t considered travelling. The fuel tax credit rate for this activity is not reduced by the road user charge. Use the ‘ll other business uses’ rate in the fuel tax credits rates.

Vehicle types treated as used fully off public roads are:

• grader
• backhoe loader
• front-end loader
• wheeled excavator
• forklift
• wheeled bulldozer
• fertiliser spreader
• combine harvester
• tractor.