The ATO has advised that Fuel Tax Credit (FTC) rates have changed from 1 April 2026 following a temporary 60.9% reduction in fuel excise. Businesses claiming fuel tax credits must ensure the correct rates are applied when preparing their BAS. [ato.gov.au]

What You Need to Know

  • Fuel acquired before 1 April 2026
    Continue to use the old FTC rates when lodging your March 2026 BAS.
  • Fuel acquired on or after 1 April 2026
    Use the new FTC rates when preparing your April 2026 BAS onwards. [ato.gov.au]

Heavy Vehicle Concession

  • From 1 April to 30 June 2026, the heavy vehicle road user charge is set to zero.
  • Eligible businesses using fuel in heavy vehicles on public roads may claim FTCs equal to the excise duty payable during this period. [ato.gov.au]

Action Required

  • Review fuel purchase dates carefully to apply the correct rates.
  • Update BAS processes to reflect the changes.
  • Consider using the ATO’s Fuel Tax Credit Calculator to verify claims. [ato.gov.au]

If you need assistance reviewing your fuel tax credit entitlements or BAS reporting, please contact our advisory team.