Generally, GST-registered businesses are entitled to a credit for most types of fuels acquired.  This includes for use by vehicles and certain non-vehicle uses, such as for plant and machinery. 

Exclusions include aviation fuel and the fuel used by vehicles weighing 4.5 tonnes or less travelling on public roads. The exclusion means, for example, that no credit is available for fuel used by an ordinary car travelling on public roads. However, a credit is available for fuel used by such vehicles when off a public road.

If you claim fuel tax credits, you must apply the lower rates for fuel acquired from 30 March 2022. The lower rates for fuel tax credits are a result of the halving of fuel excise for six months, from 30 March to 28 September 2022.

Each time you complete your BAS, the simplest way to ensure you are using the correct rate is to use the ATO’s fuel tax credit calculator.