Claiming fuel tax credits when rates change

Fuel tax credit rates changed on 3 February. Make sure you are using the correct rate to ensure your claim is correct. You could receive more savings for fuel you’ve acquired on and from this date.

Different rates apply based on the type of fuel, when you acquired it and what activity you used it for.

When making your claim on your business activity statement (BAS), it’s important to get it right so you can receive your full entitlement.

Here are some tips to ensure you’re claiming correctly.

Check the activity you used fuel for

Use our eligibility tool to find out if you can claim fuel tax credits for fuel you’ve acquired and used.

Remember, diesel exhaust fluids (such as Adblue or other additives) aren’t taxable fuels – you can’t claim credits for them because they don’t attract excise duty.

Use the fuel tax credit calculator to work out your claim

The calculator will automatically apply the right rate based on when you acquired fuel and the activity it was used for.

It can help you easily work out any adjustments for fuel tax credits from a previous BAS.

Lodge your BAS via online services or a registered agent

It’s important to lodge and pay in full and on time. Lodging online or through a registered tax or BAS agent could allow you extra time to lodge and pay.

If you already lodge your BAS online but still receive a paper BAS, update your ATO communication preferences from ‘paper’ to ‘online’. This will allow you to receive correspondence more quickly from us, receive less paper and save time from filing these documents.

For more information, see our tips to get your fuel tax credits right.

Source: ato.gov.au February 2025
Reproduced with the permission of the Australian Tax Office. This article was originally published on https://www.ato.gov.au/businesses-and-organisations/small-business-newsroom/claiming-fuel-tax-credits-when-rates-change
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