Fuel tax credit rates and eligible fuels

Rates from 1 July 2012

These rates are effective from 1 July 2012. When calculating your fuel tax credits for fuel acquired in periods before 1 July 2012, 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, 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.

Fuel is taxable if excise or customs duty must be paid on it.

Liquid fuels

Liquid fuels (that is, taxable liquid fuels) are petrol, diesel and other combustible fossil fuels such as kerosene, mineral turpentine, white spirit, toluene, heating oil and some solvents. It does not include fuel ethanol and biodiesel which have no effective fuel tax and are not fossil fuels.

Table 1-2012: Fuel tax credit rates for taxable liquid fuels from 1 July 2012

All rates are in cents per litre unless otherwise stated.

Business use	Eligible liquid fuel	Rate for fuel acquired from 1 July 2012
In a heavy vehicle* (including emergency vehicles) for travelling on a public road.	Liquid fuels - for example, diesel or petrol.	12.643**
Specified off-road activities in: agriculture fishing forestry.	Liquid fuels - for example, diesel or petrol.	38.143
Other off-road activities where the fuel is combusted - for example: mining marine or rail transport (including emergency vessels) nursing and medical burner applications electricity generation by a commercial generation plant, stationary generator or a portable generator construction manufacturing wholesale/retail property management landscaping.	Petrol	32.623***
	Diesel and other liquid fuels.	31.933***
To power auxiliary equipment of a heavy vehicle* travelling on a public road - such as fuel used to power a refrigeration unit or a concrete mixing barrel.	Liquid fuels - for example, diesel or petrol.	38.143^
Non-combustible uses such as: fuel you use directly as a mould release fuel you use as an ingredient in the manufacture of products that are not suitable for use as fuel in an internal combustion engine.	Liquid fuels - for example, diesel or petrol.	38.143
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
Supply of fuel for domestic heating.	Heating oil and kerosene.	31.933***

Notes to table 1-2012

* A heavy vehicle is greater than 4.5 tonne gross vehicle mass. (GVM) Diesel vehicles acquired before 1 July 2006 can equal or exceed 4.5 tonne GVM.

** This rate accounts for the road user charge (which is subject to change) and applies to fuel used in a heavy vehicle, for travelling on a public road.

*** The rates for these activities account for the carbon charge, which increases annually until 1 July 2015, then six-monthly thereafter due to changes in the carbon price.

^ This fuel use is not reduced by the road user charge or the carbon charge. To correct previous fuel tax credit claims affected by this decision, refer to Fuel tax credits - correction of credits relating to the road user charge for certain fuel uses in heavy vehicles.

Gaseous fuels

Transport gaseous fuels are duty paid and include:

LPG or LNG intended for use in an internal combustion engine of either a motor vehicle or vessel, either directly or by filling another tank connected to such an engine
CNG that is imported or compressed for use as a fuel in a motor vehicle (excluding CNG that is compressed at a residential premises using equipment capable of compression at a rate not more than 10 kilograms of natural gas per hour and not for further sale)
All gaseous fuels for mixed use (that is, both transport and non-transport use) or where the end use is unknown.

Non-transport gaseous fuels include:

LPG and LNG that has had duty paid at a lower rate when for a use other than in an internal combustion engine of a motor vehicle or vessel - for example, residential heating or burner applications
CNG that is exempt from duty when it is not imported or compressed for use as a fuel in a motor vehicle. However, it is exempt when it is compressed at a residential premises using equipment capable of compression at a rate not more than 10 kilograms of natural gas per hour and not for further sale
all gaseous fuel for use in forklifts.

Table 2-2012: Fuel tax credit rates for taxable gaseous fuels from 1 July 2012

All rates are in cents per litre unless otherwise stated.

Business use	Eligible gaseous fuel	Rate for fuel acquired from 1 July 2012
In a heavy vehicle* (including emergency vehicles) for travelling on a public road.	Duty paid LPG, LNG or CNG.	0.0**
Specified off-road activities in: agriculture fishing forestry.	Duty paid LPG - transport.	5.0
	Duty paid LNG or CNG - transport.	10.45 cents/kilogram
	Duty paid LPG - non-transport.	3.68
	CNG or duty paid LNG - non-transport.	6.67 cents/kilogram
Other off-road activities where the fuel is combusted - for example: mining marine or rail transport (including emergency vessels) nursing and medical burner applications electricity generation by a commercial generation plant, stationary generator or a portable generator construction manufacturing wholesale/retail property management landscaping.	Duty paid LPG - transport.	1.32***
	Duty paid LNG or CNG - transport.	3.78*** cents/kilogram
	Duty paid LPG or LNG - non-transport.	0.0
To power auxiliary equipment of a heavy vehicle* travelling on a public road - such as fuel used to power a refrigeration unit or a concrete mixing barrel.	Duty paid LPG - transport	5.0^
	Duty paid LNG or CNG - transport	10.45^
Non-combustible uses, such as LPG used as a propellant in the manufacture of aerosols.	Duty paid LPG - non-transport.	3.68
	Duty paid LNG - non-transport.	6.67 cents/kilogram
	Duty paid LPG - transport.	5.0
	Duty paid LNG or CNG - transport.	10.45 cents/kilogram
Supplying LPG: by filling cylinders of 210kg capacity or less for non-transport use in tanks for residential use.	Duty paid LPG - transport.	1.32***
	Duty paid LPG - non-transport.	0.0

Notes to table 2-2012

* A heavy vehicle is greater than 4.5 tonne gross vehicle mass. (GVM) Diesel vehicles acquired before 1 July 2006 can equal or exceed 4.5 tonne GVM.

** This rate accounts for the road user charge (which is subject to change) and currently exceeds the rate for gaseous fuels.

*** The rates for these activities account for the carbon charge, which changes annually until 1 July 2015, then six-monthly thereafter due to changes in the carbon price.

Blended fuels

For information about how to calculate fuel tax credits for non-standard fuel blends from 1 July 2012, refer to Fuel tax credits - fuel blends.

Table 3-2012: Fuel tax credit rates for standard fuel blends from 1 July 2012

All rates are in cents per litre unless otherwise stated.

Business use	Eligible blended fuel	Rate for fuel acquired from 1 July 2012
In a heavy vehicle* (including emergency vehicles) for travelling on a public road.	B5 (5% biodiesel / 95% diesel)	12.643**
	B20 (20% biodiesel / 80% diesel)	12.643**
	E10 (10% ethanol / 90% petrol)	12.643**
	E85 (85% ethanol / 15% petrol)	0.0**
Specified off-road activities in: agriculture fishing forestry.	B5	38.143
	B20	38.143
	E10	38.143
	E85	5.72145
Other off-road activities where the fuel is combusted - for example: mining marine or rail transport (including emergency vessels) nursing and medical burner applications electricity generation by a commercial generation plant, stationary generator or a portable generator construction manufacturing wholesale/retail property management landscaping.	B5	32.2435***
	B20	33.175***
	E10	33.175***
	E85	4.89345***
To power auxiliary equipment of a heavy vehicle* travelling on a public road - such as fuel used to power a refrigeration unit or a concrete mixing barrel.	B5	38.143^
	B20	38.143^
	E10	38.143^
	E85	5.72145^
Non-combustible fuel uses such as: fuel you use directly as a mould release fuel you use as an ingredient in the manufacture of products that are not suitable for use as fuel in an internal combustion engine.	B5	38.143****
	B20	38.143****
	E10	38.143****
	E85	5.72145****

Notes to table 3-2012

* A heavy vehicle is greater than 4.5 tonne gross vehicle mass. (GVM) Diesel vehicles acquired before 1 July 2006 can equal or exceed 4.5 tonne GVM.

** This rate accounts for the road user charge and applies to fuel used in a heavy vehicle. The road user charge currently exceeds the rate for E85.

*** The rates for these activities account for the carbon charge, which changes annually until 1 July 2015, then six-monthly thereafter due to changes in the carbon price.

**** Does not include packaging fuels in containers of 20 litres or less.

For more information about fuel tax credit eligibility or to calculate your fuel tax credits:

use either our

phone us on 13 28 66.

Rates from 1 July 2011 to 30 June 2012

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:

LPG
LNG
CNG.

For the fuel tax credit rates for gaseous fuels from 1 July 2011 to 30 June 2012, see table 2-2011.

You cannot claim fuel tax credits for fuel used in a vehicle with a GVM of 4.5 tonne or less travelling on a public road.

Table 1-2011: Fuel tax credit rates (excluding gaseous fuels) from 1 July 2011 to 30 June 2012

All rates are in cents per litre unless otherwise stated.

Activity/business use	Eligible fuel (excluding gaseous fuel)	Rate from 1 July 2011 to 30 June 2012
In a heavy vehicle* (including emergency vehicles) for travelling on a public road.	Liquid fuels - for example, diesel or petrol.	15.043**
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
Supply of fuel for domestic heating.	Heating oil or kerosene.	38.143
Specified activities eligible since 1 July 2006 in: agriculture fishing forestry mining marine transport rail transport nursing and medical.	Liquid fuels - for example, diesel, petrol or fuel oil. Do not include fuel used in vehicles greater than 4.5 tonne for travelling on a public road.	38.143
To power auxiliary equipment of a heavy vehicle* travelling on a public road - such as fuel used to power a refrigeration unit or a concrete mixing barrel.	Liquid fuels - for example, diesel or petrol.	38.143^
Burner applications	Liquid fuels - for example, diesel, petrol, heating oil, kerosene or fuel oil.	38.143
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.	Liquid fuels - for example, kerosene, fuel oil, toluene, mineral turpentine or white spirit.	38.143
Electricity generation by a: commercial generation plant stationary generator portable generator.	Liquid fuels - for example, diesel, petrol, heating oil, kerosene or fuel oil.	38.143
Emergency vessels	Liquid fuels - for example, diesel, petrol or fuel oil.	38.143
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.	Liquid fuels - for example, diesel or petrol.	19.0715***

Notes to table 1-2011

* A heavy vehicle is greater than 4.5 tonne gross vehicle mass. (GVM) Diesel vehicles acquired before 1 July 2006 can equal or exceed 4.5 tonne GVM.

** This rate accounts for the road user charge and applies to fuel used in a heavy vehicle, for travelling on a public road.

*** The rate of 19.0715 cents per litre is 50% of the full rate of 38.143 cents per litre. The full rate applies to all these activities from 1 July 2012, less an amount that reflects the carbon charge for the fuel

Table 2-2011: Fuel tax credit rates for duty paid gaseous fuels from 1 December 2011 to 30 June 2012

All rates are in cents per litre unless otherwise stated.

Activity/business use	Eligible gaseous fuel	Rate from 1 December 2011 to 30 June 2012
In a heavy vehicle* (including emergency vehicles) for travelling on a public road.	Duty paid LPG, LNG or CNG	0.0**
To power auxiliary equipment of a heavy vehicle* travelling on a public road - such as fuel used to operate a refrigeration unit or a concrete mixing barrel.	Duty paid LPG	2.5^
	Duty paid LNG or CNG	5.22 cents per kilogram^
Supplying LPG in tanks for residential use.	Duty paid LPG	2.5
Packaging LPG for sale in containers of 210kg capacity or less for non-transport use#.	Duty paid LPG	2.5
Fuel used for eligible business uses. See items 4-8 in table 1-2011.	Duty paid LPG	2.5
	Duty paid LNG or CNG	5.22 cents per kilogram
Machinery, plant and equipment used in all other eligible business activities. See examples at item 9 in table 1-2011.	Duty paid LPG	2.5
	Duty paid LNG or CNG	5.22 cents per kilogram

Notes to table 2-2011

* A heavy vehicle is greater than 4.5 tonne gross vehicle mass. (GVM) Diesel vehicles acquired before 1 July 2006 can equal or exceed 4.5 tonne GVM.

** This rate accounts for the road user charge which is subject to change and currently exceeds the rate for gaseous 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.

Rates from 1 January 2009 to 30 June 2011

Table 1-2009: Fuel tax credit rates from 1 January 2009 to 30 June 2011

All rates are in cents per litre.

Activity/business use	Eligible fuel	Rate from 1 January 2009 to 30 June 2009	Rate from 1 July 2009 to 30 June 2010	Rate from 1 July 2010 to 30 June 2011
In a heavy vehicle* (including emergency vehicles) for travelling on a public road.	Liquid fuels - for example, diesel or petrol.	17.143**	16.443**	15.543**
Specified activities eligible since 1 July 2006 in: agriculture fishing forestry mining marine transport rail transport nursing and medical.	Liquid fuels - for example, diesel, petrol or fuel oil.	38.143	38.143	38.143
Burner applications	Liquid fuels - for example, diesel, petrol, heating oil, kerosene or fuel oil.	38.143	38.143	38.143
To power auxiliary equipment of a heavy vehicle* travelling on a public road - such as fuel used to power a refrigeration unit or a concrete mixing barrel.	Liquid fuels - for example, diesel or petrol.	38.143^	38.143^	38.143^
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.	Liquid fuels - for example, kerosene, fuel oil, toluene, mineral turpentine or white spirit.	38.143	38.143	38.143
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	38.143	38.143
Supply of fuel for domestic heating.	Heating oil or kerosene.	38.143	38.143	38.143
Electricity generation by a: commercial generation plant stationary generator portable generator.	Liquid fuels - for example, diesel, petrol, heating oil, kerosene or fuel oil.	38.143	38.143	38.143
Emergency vessels	Liquid fuels - for example, diesel, petrol or fuel oil.	38.143	38.143	38.143
Machinery, plant and equipment used in all other business activities eligible since 1 July 2008. Some examples of these activities are: construction manufacturing wholesale/retail property management landscaping.	Liquid fuels - for example, diesel or petrol.	19.0715***	19.0715***	19.0715***

Notes to table 1-2009

* A heavy vehicle is greater than 4.5 tonne gross vehicle mass. (GVM) Diesel vehicles acquired before 1 July 2006 can equal or exceed 4.5 tonne GVM.

** This rate accounts for the road user charge and applies to fuel used in a heavy vehicle, for travelling on a public road.

*** The rate of 19.0715 cents per litre is 50% of the full rate of 38.143 cents per litre. The full rate applies to all these activities from 1 July 2012, less an amount that reflects the carbon charge for the fuel.

You must claim any outstanding fuel tax credits generally within four years of the end of the tax period to which they apply.

For more information about eligibility for fuel tax credits:

use our Fuel tax credit eligibility tool
phone us on 13 28 66.

Rates from 1 July 2006 to 31 December 2008

Table 1-2006: Fuel tax credit rates from 1 July 2006 to 31 December 2008

All rates are in cents per litre.

Activity/business use	Eligible fuel	Rate from 1 July 2006 to 30 June 2008	Rate from 1 July 2008 to 31 December 2008
In a heavy vehicle* (including emergency vehicles) for travelling on a public road.	Liquid fuels - for example, diesel or petrol.	18.51**	18.51**
Specified activities eligible since 1 July 2006 in: agriculture fishing forestry mining marine transport rail transport nursing and medical.	Diesel or fuel oil.	38.143	38.143
	Other liquid fuels, including petrol, have only been eligible since 1 July 2008.	Nil	38.143
Burner applications	Liquid fuels - for example, diesel, petrol, heating oil, kerosene or fuel oil.	38.143	38.143
To power auxiliary equipment of a heavy vehicle* travelling on a public road - such as fuel used to power a refrigeration unit or a concrete mixing barrel.	Liquid fuels - for example, diesel or petrol.	38.143^	38.143^
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.	Liquid fuels - for example, kerosene, fuel oil, toluene, mineral turpentine or white spirit.	38.143	38.143
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	38.143
Supply of fuel for domestic heating.	Heating oil or kerosene.	38.143	38.143
Electricity generation by a: commercial generation plant stationary generator portable generator.	Liquid fuels - for example, diesel, petrol, heating oil, kerosene or fuel oil.	38.143	38.143
Emergency vessels	Diesel or fuel oil.	38.143	38.143
Emergency vessels	Other liquid fuels, including petrol, have only been eligible since 1 July 2008.	Nil	38.143
Machinery, plant and equipment used in all other business activities eligible since 1 July 2008. Some examples of these activities are: construction manufacturing wholesale/retail property management landscaping.	Liquid fuels - for example, diesel or petrol. These activities have only been eligible since 1 July 2008.	Nil	19.0715***

Notes to table 1-2006

* A heavy vehicle is greater than 4.5 tonne gross vehicle mass. (GVM) Diesel vehicles acquired before 1 July 2006 can equal or exceed 4.5 tonne GVM.

** This rate accounts for the road user charge and applies to fuel used in a heavy vehicle for travelling on a public road.

Note: Time limits apply when making claims for fuel tax credits and correcting errors from earlier tax periods.

*** The rate of 19.0715 cents per litre is 50% of the full rate of 38.143 cents per litre. The full rate applies to all these activities from 1 July 2012, less amount that reflects the carbon charge for the fuel.

You must claim any outstanding fuel tax credits generally within four years of the end of the tax period to which they apply.

For more information about eligibility for fuel tax credits:

use our Fuel tax credit eligibility tool
phone us on 13 28 66.

Last Modified: Thursday, 9 May 2013

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products)