Fuel Tax Credit Claim Example
Example document for Fuel Tax Credit Claim. Use this as a reference when creating your own.
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Document: Fuel Tax Credit Claim
Example Document
Last updated 7/30/2026
Fuel Tax Credit Claim Worksheet
Business Name: Smith's Bricklaying Services ABN: 12 345 678 901 BAS Period: 01/07/2023 to 30/09/2023 Claim Date: 25/10/2023
1. Fuel Purchase Summary
| Fuel Type | Total Litres Purchased | Total Cost ($) | GST Paid ($) | Excise Included ($) |
|---|---|---|---|---|
| Petrol | 50 | 120.00 | 10.91 | 0.00 |
| Diesel | 2,000 | 3,800.00 | 345.45 | 838.00 |
| AdBlue / Additives | 0 | 0.00 | 0.00 | 0.00 |
2. Usage Apportionment
Diesel Usage Breakdown
| Activity / Equipment Type | Litres Used | Eligible for Credit? | Rate Type |
|---|---|---|---|
| Heavy Vehicle On-Road (Truck) | 1,000 | YES | Reduced Rate |
| Heavy Vehicle Off-Road (Site access) | 200 | YES | Full Rate |
| Machinery (Excavator, Skid Steer) | 600 | YES | Full Rate |
| Light Vehicle (Private Ute use) | 100 | NO | N/A |
| Generator / Site Power | 100 | YES | Full Rate |
Total Eligible Litres (Diesel): 1,900 Litres
Petrol Usage Breakdown
| Activity / Equipment Type | Litres Used | Eligible for Credit? | Rate Type |
|---|---|---|---|
| Machinery (Concrete Saw) | 50 | YES | Full Rate |
Total Eligible Litres (Petrol): 50 Litres
3. Credit Calculation
Note: Hypothetical ATO rates for example purposes only.
Diesel Calculation
- Full Rate (per litre): $0.419
- Reduced Rate (per litre): $0.179
- Litres at Full Rate: 900 x $0.419 = $377.10
- Litres at Reduced Rate: 1,000 x $0.179 = $179.00
- Total Diesel Credit: $556.10
Petrol Calculation
- Rate (per litre): $0.419
- Litres at Rate: 50 x $0.419 = $20.95
- Total Petrol Credit: $20.95
Gaseous Fuels Calculation
- Total Gaseous Fuel Credit: $0.00
4. Total Claim for BAS
Total Fuel Tax Credits Claimable: $577.05
Report this amount at Label 7D on your BAS.
Notes
This example shows a typical bricklaying business with a mix of vehicle types. The business owner correctly identifies that 100 litres used for personal/private driving in the work ute is not eligible. The truck used to travel on public roads attracts a reduced rate (Road User Charge applies), while the excavator and generator attract the full rate because they are off-road equipment. The concrete saw uses petrol, which is eligible for the full rate.
About this Example
Part of the Fuel Tax Credit Claim document collection
Document Type
Fuel Tax Credit Claim
A claim form to register for the Fuel Tax Credit scheme and recover fuel tax credits from the Australian Taxation Office.