Fuel tax credits rates and eligible fuels

Rates from 1 July 2011

Use the rates in the following two tables to find out how much you can claim. The fuel tax credit rate varies according to what fuel you have used and the activity you used it in. The tables were updated on 1 December 2011.

From 1 December 2011, you may be entitled to fuel tax credits for duty paid gaseous fuels used in eligible business activities. Gaseous fuels are: liquefied petroleum gas (LPG) liquefied natural gas (LNG) compressed natural gas (CNG). See table 2 for the fuel tax credit rates for gaseous fuels. You cannot claim fuel tax credits for fuel used in a vehicle less than 4.5 tonne GVM travelling on a public road.

Table 1: Fuel tax credit rates (excluding gaseous fuels) - what you can claim in cents per litre

Activity/business use	Eligible fuel (excluding gaseous fuels)	Rate from 1 July 2011
1. In a vehicle (including emergency vehicles) greater than 4.5 tonne gross vehicle mass (GVM) travelling on a public road - diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM.	Taxable fuels - for example, diesel and petrol.	15.043 *
2. Packaging fuels in containers of 20 litres or less for uses other than in an internal combustion engine.	Mineral turpentine, white spirit, kerosene and certain other fuels.	38.143
3. Supply of fuel for domestic heating.	Heating oil and kerosene.	38.143
4. Specified activities eligible since 1 July 2006 in: agriculture fishing forestry mining marine transport rail transport nursing and medical.	Taxable fuels - for example, diesel, petrol and fuel oil. Do not include fuel used in vehicles greater than 4.5 tonne travelling on a public road.	38.143
5. Burner applications	Taxable fuels - for example, diesel, petrol, heating oil, kerosene and fuel oil.	38.143
6. Non-fuel uses such as fuel you use directly as a mould release or fuel you use as an ingredient in the manufacture of products.	Taxable fuels - for example, kerosene, fuel oil, toluene, mineral turpentine and white spirit.	38.143
7. Electricity generation by a: commercial generation plant stationary generator portable generator.	Taxable fuels - for example, diesel, petrol, heating oil, kerosene and fuel oil.	38.143
8. Emergency vessels	Taxable fuels - for example, diesel, petrol and fuel oil.	38.143
9. Machinery, plant and equipment used in all other activities eligible since 1 July 2008. Examples of these activities are: construction manufacturing wholesale/retail property management landscaping.	Taxable fuels - for example, diesel and petrol.	19.0715 **

Notes to table 1

*

This rate accounts for the road user charge, which is subject to change. Heavy vehicles (that is, those with a GVM greater than 4.5 tonne) travelling on a public road are entitled to the fuel tax credit rate of 38.143 cents per litre minus the road user charge. From 1 July 2011, the road user charge is 23.1 cents per litre, so the rate for heavy vehicles is 15.043 cents per litre (38.143 - 23.1 = 15.043).

**

The rate of 19.0715 cents per litre is 50% of the full rate of 38.143 cents per litre. The full rate will apply to all these activities from 1 July 2012.

Fuel is taxable fuel if excise or customs duty is required to be paid on it.

Table 2: Fuel tax credit rates for duty paid gaseous fuels - what you can claim

Activity/business use	Eligible gaseous fuel	Rate from 1 December 2011
In a vehicle (including emergency vehicles) greater than 4.5 tonne gross vehicle mass (GVM) travelling on a public road.	Duty paid LPG, LNG and CNG	0.0 *
Supplying fuel in tanks for residential use.	Duty paid LPG	2.5 cents per litre
Packaging fuel for sale in containers of 210kg capacity or less for non-transport use ^.	Duty paid LPG	2.5 cents per litre
Fuel used for eligible business uses. See items 4-8 in table 1.	Duty paid LPG	2.5 cents per litre
	Duty paid LNG and CNG	5.22 cents per kilogram
Machinery, plant and equipment used in all other eligible business activities. See examples at item 9 in table 1.	Duty paid LPG	2.5 cents per litre
	Duty paid LNG and CNG	5.22 cents per kilogram

Notes to table 2

*	This rate takes into account the road user charge, which is subject to change and currently exceeds the fuel tax credit rate for these fuels.
^	Non-transport use means use other than in an internal combustion engine. Use in a forklift (mainly used off-road) is also considered non-transport use.

For more information about eligibility for fuel tax credits: refer to the Fuel tax credit eligibility tool phone us on 13 28 66.