A truck on a country highway near Cowra, New South Wales, past canola and wheat paddocks

Handy tools

Fuel tax credit estimator

Farm businesses can claim back part of the fuel tax on the diesel used on the property and in heavy trucks. Enter the litres for a BAS period to see roughly what that comes to at the ATO's current rates.

When you bought the fuel

Fuel bought from 3 Aug 2026 Farm 53.7 c/L · heavy vehicles 21.3 c/L Fuel bought 1 Jul – 2 Aug 2026 Farm 36.6 c/L · heavy vehicles 20.2 c/L

The rate is the one on the day you bought (acquired) the fuel. Fuel bought before 1 July 2026: use the ATO calculator.

Litres used, by where

On the farm, off public roads L

Tractors, headers, sprayers, pumps, generators, bikes and utes working on the property. 53.7 c/L

Heavy vehicles on public roads L

Trucks over 4.5 tonnes GVM on the highway (carting grain, stock or hay). 21.3 c/L

Light vehicles on public roads L

Utes and cars of 4.5 tonnes GVM or less driven on public roads. No credit for this fuel. 0 c/L

Your estimate · Fuel bought from 3 Aug 2026

$1,611.00 estimated fuel tax credits

3,000 of 3,000 litres earn a credit

On the farm
Heavy vehicles
Light vehicles (no credit)

On the farm 3,000 L × 53.7 c: $1,611.00
Heavy vehicles 0 L × 21.3 c: $0.00
Light vehicles on public roads: $0.00
Across all litres: $537.00 per 1,000 L

On the BAS this goes at 7D Fuel tax credit. Your BAS agent or accountant can confirm what you can claim.

Link to these numbers

The rates we use

ATO fuel tax credit rates for liquid fuels, 2026-27
Fuel bought	On the farm / off-road	Heavy vehicles on public roads	Road user charge
3 Aug 2026 – until the next change	53.7 c/L	21.3 c/L	32.4 c/L
1 July 2026 – 2 Aug 2026	36.6 c/L	20.2 c/L	16.4 c/L

Rates for liquid fuels such as diesel and petrol, from the ATO's fuel tax credit rates for 2026–27 (checked 7 October 2026). Heavy-vehicle rate = fuel tax less the road user charge. The ATO changes the rates in February and August each year, so check the current rates before you lodge.

Before you claim

Registered: the business needs an ABN, GST registration and fuel tax credit registration with the ATO.
Keep records: fuel receipts plus a simple log of which machine or truck used the fuel, and where.
Split the use: fuel in utes and cars on public roads earns nothing; on-farm work and heavy trucks do.
Check it: use the ATO's fuel tax credit calculator and eligibility tool or see how to claim.

This is a rough estimate from the litres you enter, not tax advice. It doesn't cover gaseous fuels, biofuels, fuel for private use or other special rules. REALM is not a tax agent. Nothing you type is stored or sent anywhere. Want litres per hectare first? Try the fuel use calculator.