Fuel Tax Credits

Fuel tax credits for Business

Fuel tax credits provide businesses with a credit for the fuel tax included in the price of fuel used in:

  • machinery
  • plant
  • equipment
  • heavy vehicles
  • Light vehicles travelling off public roads or on private roads.

The amount depends on when you acquire the fuel, what fuel you use and the activity you use it in. Fuel tax credits rates also change regularly, it’s important to check the rates each time you do your business activity statement (BAS).

Some fuels and activities are not eligible including fuel you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, travelling on public roads.


To make a claim for fuel tax credits you must be registered for:

  • GST when you acquired the fuel
  • Fuel tax credits when you lodge the claim.

Fuel tax credits can be claimed for eligible fuel acquired, manufactured or imported and used in business.

FTC Made Easy

Using Teletrac Navman FTC Manager supplied by National Fleet partner Azentro, you have a revolutionary solution for
calculating and claiming Fuel Tax Credits.

It utilises highly accurate GPS location
data to track vehicle activity - on
and off the public road network. It
automatically calculates off-road travel,
off-road idle and auxiliary fuel use to
support high value fuel tax rebates
and deliver measurable return on

Eligible Useage

There are wide range of business activities that qualify for fuel tax credits, but most common business activity is Road Transport, it is discussed below –

You can claim fuel tax credits for eligible fuels you use in heavy vehicles, including heavy emergency vehicles, travelling on public roads if the vehicle meets all the following conditions:

  • It is used in carrying on a business.
  • It has a gross vehicle mass (GVM) greater than 4.5 tonnes – diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.

Depending on your circumstances, you may also need to meet an environmental criterion for heavy diesel vehicles if they were manufactured before 1 January 1996.

The fuel tax credit rate you use depends on when you acquired the fuel and if the fuel was used in the heavy vehicle:

  • for travelling on public roads; or
  • To power the auxiliary equipment of the heavy vehicle.

If your activity is not listed here, such as fuel used in vehicles on private roads or on work sites, it may be eligible under another business activity with a different fuel tax credit rate.

Fleet Saver gives you Access

National Fleets Fleet Saver product gives you access to Navman FTC Manager through our partner Azentro if you require easy vehicle and fuel usage tracking.

To find out more talk to a Fleet Saver or Azentro Account Managers and they will explain in detail how it works and how it can save your company thousands of dollars. Contact either on 1300 63 7283

Request more information...

Fill in our online form if you would like more information on Fleet Saver or the Navman FTC Manager.