Claim Fuel Tax Credits (FTC) for eligible business fuel use
Eligible business activities can claim back fuel tax via FTC system.
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Who must comply
Businesses using fuel in eligible activities.
What triggers it
Fuel use in eligible activity.
When due
Per BAS cycle.
Evidence required
Fuel purchase records; activity evidence; rate calculations.
Max penalty
Recovery of overclaimed credits + interest + penalties
Summary
Fuel Tax Act 2006. Eligible activities (heavy vehicles + machinery + auxiliary equipment + off-road business use) can claim Fuel Tax Credits. Quarterly via BAS. Documentation requirements robust.
Enforced by
Topics
taxftc
Source: https://ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/fuel-tax-credits-business. Rules Mate is not a law firm. Always verify against the live regulator source before acting.