ATO late lodgement penalty: up to $364 per 28 days, capped at $1,820 per document · interest 11.43% p.a. compounding daily · See how to remit them →
Rates verified August 2026. Fuel tax credit rates are indexed each February and August.
Who claims what
| Fuel use | Credit |
|---|---|
| Machinery and equipment such as excavators, generators, pumps, harvesters and refrigeration units | Full rate, the entire excise back |
| Off public roads: mining, farming, construction sites, private roads | Full rate |
| Heavy vehicles over 4.5 tonnes GVM on public roads | Reduced rate, being the excise minus the road user charge. The net credit is the smaller number that catches people out |
| Auxiliary equipment on heavy vehicles, such as concrete agitators, refrigeration and tipper hydraulics | Full rate on the apportioned fuel, the claim transport operators most under-do |
| Light vehicles of 4.5 tonnes or less on public roads | Nil. The ute, van and car fleet claims nothing for road use |
Rates are indexed every February and August, and the road user charge moves on its own schedule, so the correct rate depends on when the fuel was acquired. That is why serious claimants use the ATO's rate tables or calculator per BAS period rather than a remembered number.
Getting the claim right, and back-claiming what you missed
Apportionment is the whole job. One diesel account fuels the truck at the reduced rate, its fridge unit at the full rate and the forklift at the full rate. Acceptable methods run from constructive splits using odometers, telematics or equipment fuel-burn rates, through to the ATO's simplified percentages for common industries, documented consistently whichever you use. Under $10,000 of credits a year, the simplified methods make it nearly painless.
The money flows through label 7D of the BAS, offsetting GST payable. So businesses with unlodged BAS quarters have unclaimed fuel credits stacked inside the backlog, one more line where catching up pays. Credits missed on lodged BAS can be claimed back up to four years by revising the relevant periods, which is routinely worth thousands for transport, agriculture and construction operators who never registered or under-apportioned.
Frequently asked questions
Who is eligible for fuel tax credits?
What is the current fuel tax credit rate?
Can I claim fuel for my ute or van?
How do I claim fuel tax credits?
Can I claim credits I missed in past years?
General information only - not personal tax, financial or legal advice. Consider your own circumstances or speak to a registered tax agent. Remission of penalties or interest and payment plans are decisions of the ATO and outcomes can't be guaranteed.