Fuel Tax Credit Claim (BAS Label 7D)

Issuing authority

Australian Taxation Office

Official source

How to apply

1. Confirm eligibility: your business must have an ABN, be registered for GST, and use taxable fuel in eligible activities such as agriculture, mining, construction, or heavy vehicles on public roads.
2. Register for fuel tax credits via ATO Online Services for Business or through your tax agent — this adds label 7D to your BAS.
3. Keep records of all fuel purchases, including tax invoices showing litres purchased, date, and fuel type.
4. Calculate your credit each BAS period using the ATO Fuel Tax Credit Calculator (ato.gov.au/calculators-and-tools/fuel-tax-credit-tools) — rates change each February and August in line with CPI.
5. Enter the total credit amount at label 7D (Fuel tax credit) on your BAS — enter 0 if nothing to claim, do not leave blank.
6. If correcting an overclaim from a prior period, enter the reduction amount at label 7C (Fuel tax credit overclaim).
7. Lodge your BAS via myGov, ATO Online Services for Business, or through a registered tax or BAS agent by the BAS due date.
8. Retain fuel records for 5 years to support the claim in the event of an ATO audit.

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