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03 Oct 2019 Fuel tax credits

Fuel tax credits – for travelling on public roads

The recent court decision in Linfox Australia Pty Ltd v Commissioner of Taxation [2019] FCAFC 31 has clarified the law relating to claiming fuel tax credits. 

If your clients claim fuel tax credits for fuel used in heavy vehicles for travelling on public roads, it must be at the rate reduced by the road user charge (RUC). 

The ATO recently released a decision impact statement on the Linfox case. If you or your clients want to provide feedback, you can comment on the ATO’s decision impact statement by Friday 25 October. 

More information can be found here.

Fuel tax credit rates – business 

Fuel tax credit rates change regularly. They are indexed twice a year (February and August) in line with the consumer price index (CPI). 

You can find current and past fuel tax credit rates for businesses here

Fuel tax credit rates – non-business 

Fuel tax credits provide you with a credit for the fuel tax (excise or customs duty) included in the price of fuel. 

If you are not registered, or not required to be registered, for GST, you may be eligible to claim fuel tax credits for fuel used to:

  • generate domestic electricity – for your home, house or household use
  • operate emergency vehicles or vessels – if you are a non-profit organisation. 

More information can be found here.


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