You may be able to claim fuel tax credits for eligible fuels you use in all other business activities. These include:

• travel on private roads
• travel or use of fuels off public roads in light or heavy vehicles
• fuels used for powering auxiliary equipment in heavy vehicles
• using fuel in equipment and machinery off public roads
• non-fuel uses (for example, diesel you spray directly onto a road as a sealant).

You can also claim for packaging or supplying eligible fuels.

Examples of business activities eligible for fuel tax credits under the ‘all other business uses’ category include:

• agriculture
• fishing
• forestry
• mining
• marine and rail transport
• nursing and medical services
• burner applications
• electricity generation by commercial generator plant, stationary generator, or a portable generator
• construction
• manufacturing
• wholesale/retail
• property management
• landscaping
• dredging
• panel beating
• greenhouse heating
• cement kilns
• quarrying
• industrial furnaces
• non-fuel uses:  
  • fuel you use to clean machinery parts or drums
  • diesel you spray directly onto a road as a sealant
  • fuel you use as a mould release
  • fuel you use as an input or ingredient – for example, printer inks, paint, and adhesives.

This isn’t a complete list of eligible business activities.

The ATO Fuel tax credit eligibility tool can help you work out if you're eligible to claim fuel tax credits but it doesn’t cover everything. You must check the eligibility requirements specific to your fuel and business activity.