Solutions · Compliance

Fuel Tax Credits and FBT for Australian fleets

Without accurate records, it's hard to claim your full Fuel Tax Credits (FTC) entitlement, and keeping Fringe Benefits Tax (FBT) logbooks eats up hours. EROAD builds those records from GPS data and in-cab driver entries, so you can claim what you're owed with far less tax admin.

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Why fleet tax and rebates are hard to get right

You can claim back FTC on fuel used off-road, but your full entitlement depends on accurate records of where each vehicle went and how much fuel it used. Without them, many operators settle for a standard rate and miss out on money they're owed. FBT on mixed-use vehicles relies on logbooks that often get filled in late or from memory. Then there's the paperwork to back up every claim if the Australian Taxation Office (ATO) asks, which is admin that adds nothing to your business.

What you'll be able to do

If you've been claiming conservatively or keeping logbooks by hand, accurate records can mean more money back and fewer hours on paperwork.

Claim your full FTC entitlement

Base your claims on what your vehicles actually did off-road, not a conservative standard rate. For fleets with a lot of off-road work, the difference can be substantial.

Recover credits from past years

If you can show your vehicles have been used consistently, you may be able to go back up to four years and claim what you missed.

Reduce FBT on mixed-use vehicles

Trip-type records built as your drivers work give you a more accurate FBT calculation, and a lower tax liability where personal use is genuinely limited.

Be ready when the ATO asks

GPS data, fuel transactions and driver logbooks give you an auditable trail. If a claim is questioned, the evidence is already there, without a scramble at year end.

How EROAD can help

When a claim is due, you want the numbers ready to check. The Ehubo2 records them as each vehicle works, and MyEROAD pulls them into your FTC and FBT reports.

Off-road use tracked automatically

The Ehubo2 logs off-road kilometres, and idle time on heavy vehicles, as your fleet works. With the Fuel Tax Credits, your report is filled in from that record, and no one takes a commission from your rebate.

About Fuel Tax Credits

Reports backed by an ATO class ruling

EROAD FTC and FBT generate reports accepted by the ATO via Class Ruling 2026/69 for FTC and Class Ruling 2023/19 for FBT.

See how FTC reporting works

Fuel transactions without manual uploads

Connect your Shell or WEX fuel cards to MyEROAD so each fill arrives matched to the vehicle that made it. On another provider's card? You can still upload those transactions yourself.

About fuel card integration

An FBT logbook in the cab

Drivers log the trip type on the Ehubo2 as they drive, so the record is built on the road, not from memory. Odometer readings, dates and times are captured automatically.

About the FBT logbook

See business use across your fleet

FBT reporting shows business use and uncategorised trips, so you can pick a representative 12-week period for the operating cost method. Scheduled reports flag incomplete logbooks.

See FBT reporting

Customers

We're claiming more off-road tax and idle, so it's well worth it.

Geoff Fry, Operational Health and Safety Manager Lipps Natural Resources

FAQ

Frequently asked questions

What are Fuel Tax Credits and who can claim them?

Fuel Tax Credits (FTC) are a rebate on the fuel tax already included in the price of fuel, available to Australian businesses for fuel used off public roads or in eligible off-road activity. Many operators are entitled to claim more than they currently do, because calculating actual off-road usage accurately by hand is difficult without GPS data, so they default to a conservative standard rate instead.

How far back can I claim Fuel Tax Credits?

With accurate records in place, FTC claims can be backdated up to four years. If your vehicles have been working off-road consistently and you've been claiming on a standard rate, there may be a meaningful amount still recoverable.

Will the ATO accept GPS data as evidence for an FTC claim?

Yes. The Australian Taxation Office has confirmed, via Class Ruling 2026/69, that the FTC report generated using the Ehubo device can be used as an official record for Fuel Tax Credit purposes.

What is Fringe Benefits Tax and how does it apply to work vehicles?

Fringe Benefits Tax (FBT) applies when a work vehicle is also used for personal trips, and the amount owed is calculated based on how much of that use was personal versus business. The ATO requires accurate logbook records to support the calculation. The EROAD FBT logbook is covered by ATO Class Ruling 2023/19.

Do I still need a paper logbook for FBT if I use EROAD?

No. Drivers log their trip type directly from the Ehubo2 as they drive, so the record is built on the road rather than reconstructed from memory at the end of the month, with odometer readings, dates and times captured automatically.

What happens if the ATO queries one of my claims?

GPS data, fuel transaction records and driver logbook entries give you an auditable trail, so if a claim is ever questioned, the evidence is there rather than something you need to go and reconstruct.