You can claim a credit for taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise. The amount of fuel tax credits you can claim depends on when you acquired the fuel, what fuel you use and the activity you use it in.
You can also claim fuel tax credits if you are a householder using fuel to generate domestic electricity or non-profit organisation that is not required to be registered for GST, operating emergency vehicles or vessels. You will claim these credits on a claim form.