If you identify that you purchased and used fuel that's eligible for fuel tax credits, you need to work out whether your business activities are also eligible.

The main business activities include:

1. Road transport. Heavy vehicles that have a gross vehicle mass (GMV) greater than 4.5 tonnes for travelling on public roads. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.
   Under this category, you need to meet specific environmental criteria if claiming fuel tax credits for a heavy diesel vehicle manufactured before 1 January 1996.
2. All other business uses. Business activities that can be claimed for under this category include:
   • eligible business activities (e.g. agriculture, fishing, forestry, mining, construction activities and landscaping)
   • fuel used off public roads by light and heavy vehicles
   • activities that aren’t considered travelling (e.g. graders constructing a road)
   • fuel used for powering auxiliary equipment used in heavy vehicles
   • packaging and supplying fuel.