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, heavy vehicles and light vehicles travelling off public roads or on private roads. The amount depends on when you acquire the fuel, what fuel you use and the activity you use it in.

To make a claim for fuel tax credits you must be registered for Goods and services tax (GST) when you acquired the fuel and fuel tax credits when you lodge the claim. You can claim fuel tax credits for eligible fuel you acquired, manufactured or imported and use in your business.

Before you can claim fuel tax credits, your business must be registered for both GST and fuel tax credits. Before registering, you should check you're eligible to claim fuel tax credits.

Before claiming fuel tax credits on your business activity statement (BAS), you need to work out your credits and determine what records you need to keep.

You claim fuel tax credits on your business activity statement (BAS) in the same way as you claim GST credits. You can claim fuel tax credits at the time you acquire the fuel. You must claim within four years. The four years starts from the day after you were required to lodge the BAS for the tax period in which the fuel was acquired.

The ATO tips will help you get your fuel tax credit claims right. They know most businesses are trying to do the right thing – but not everyone is claiming their fuel tax credits correctly.

You can claim fuel tax credits for eligible fuels you use in heavy vehicles, including heavy emergency vehicles, travelling on public roads if the vehicle meets all the following conditions:

• It is used in carrying on a business.
• It has a gross vehicle mass (GVM) greater than 4.5 tonnes – diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.

Depending on your circumstances, you may also need to meet an environmental criterion for heavy diesel vehicles if they were manufactured before 1 January 1996.

You can claim fuel tax credits for eligible fuels you use in business activities (including in light vehicles), such as on private roads, off public roads and for non-fuel uses.

You can claim fuel tax credits if you package or supply liquid and gaseous fuels when you meet certain requirements.

Use the rates listed for each financial year to work out your fuel tax credit rates for business. Fuel tax credits rates change regularly so it's important to check the rates each time you do your business activity statement (BAS).

Find out which fuels and activities are not eligible for claiming fuel tax credits.

Find out how to register for GST.

To work out your fuel tax credits accurately and support your claims, you need to keep complete and accurate records. Keep records as soon as you start your business activity to help you calculate and claim correctly.

If your circumstances change and you are no longer eligible to claim fuel tax credits or a Product stewardship for oil benefit, you should cancel your registration. Your cancellation is effective the day you submit the cancellation request.