Fuel tax credit rates and eligible fuels

Rates from 1 July 2013

These rates come into effect from 1 July 2013. When calculating your fuel tax credits for fuel acquired in periods before 1 July 2013, use the appropriate rates in earlier tables for those periods.

Fuel tax credit rates vary depending on what fuel you use and the activity you use it in. The rates in the tables below account for the carbon charge for that fuel.

Use the rate when the fuel was acquired

From 1 July 2012, when you calculate your fuel tax credits you need to use the rate that applied when you acquired the fuel. However, for fuel used in heavy vehicles for travelling on a public road, you need to use the rate in effect at the beginning of the tax period covered by your business activity statement (BAS).

Also from 1 July 2012, if you imported the fuel use the rate that applied when the fuel was imported.

If you have a fuel tax credit entitlement for fuel you manufacture, use the rate that applied the day you entered the fuel for home consumption (that is into the Australian domestic market).

There are time limits for claiming fuel tax credits. Generally you must claim within four years from the end of the tax period in which the fuel was acquired.

To help you: determine which of your activities are eligible and what rates apply, use the Fuel tax credit eligibility tool work out how much you can claim, use the Fuel tax credit calculator. If you have any questions, phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

Sections within Rates from 1 July 2013

• Liquid fuels
• Gaseous fuels
• Blended fuels