The ATO has released a simpler way to calculate fuel tax credits for diesel used in heavy vehicles. If you claim less than $10,000 each year and use a heavy vehicle, the ATO says you can use the new basic method for heavy vehicles.

The ATO claims  the method makes it easier to work out fuel tax credit claims, including use on and off public roads. As the rate for travel off public roads is higher, users will get more fuel tax credits if  they calculate off public road use correctly. Travel off public roads includes when vehicles are idling, and when loading or unloading heavy vehicles in warehouses, depots or car parks.

The ATO says that operators  only need the distance they’ve travelled and the amount of eligible diesel acquired for use in the heavy vehicle for the tax period to use the method.

If using the basic method for heavy vehicles when lodging the next BAS the ATO recommends users  follow the steps on the ATO website at

The ATO points out  that fuel tax credits provide businesses with a credit for the fuel tax that’s included in the price of fuel used in a business.

 If you have just started using fuel in your business, check if you are eligible for  fuel tax credits on the ATO website at