You can use the simplified method for heavy vehicles used mainly off public roads, to claim any fuel tax credit amount (including for claims above $10,000 per year).

If your vehicle is on the list of heavy vehicles the ATO considers as used mainly off public roads, you don’t need to apportion on and off-road travel when calculating your fuel tax credit claim. Vehicle types that are treated as used fully off public roads are:

• graders
• backhoe loaders
• front-end loaders
• wheeled excavators
• forklifts
• wheeled bulldozers
• fertiliser spreaders
• combine harvesters
• tractors.

You can claim all fuel used in these vehicles at the 'all other business uses' rate, even if you occasionally drive the vehicle on a public road.

For more information see:

• PCG 2016/4 Fuel tax credits: incidental travel on public roads by certain vehicles.
• FTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge.