The Australian Taxation Office has advised businesses to review the fuel tax credit rates applicable to their next claim, following changes that took effect on 1 April 2026. 

RF Report

The Australian Taxation Office (ATO) announced yesterday, 7 April 2026, that the fuel tax credit rates had changed on 1 April 2026, following a 60.9% temporary reduction in fuel excise. This is because fuel tax credit rates are based on the amount of excise duty payable on fuel.

As different fuel tax credit rates apply before and from 1 April 2026, the rates for fuel acquired before 1 April 2026 should be used when preparing the March monthly business activity statement (BAS).

The new rates from 1 April 2026 should be used when preparing the April monthly BAS.

From 1 April to 30 June 2026, the heavy vehicle road user charge is set to zero. For fuel used in heavy vehicles for travelling on public roads, fuel tax credits equal to the excise duty payable on the fuel can be claimed.

The latest fuel tax credit rates can be found on the ATO’s website.