Fuel tax credits rates and eligible fuels

From 1 July 2008

Refer to this table to find out how much you can claim. The rate varies according to the fuel you have used and the activity you used it in. The table was updated on 1 July 2009.

Table: Fuel tax credits – what you can claim in cents per litre

Activity/business use	Eligible fuel	From 1 July 2008	From 1 January 2009	From 1 July 2009
In a vehicle greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM).	All taxable fuels – for example, diesel and petrol.	18.51*	17.143*	16.443*
Emergency vehicles greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM).	All taxable fuels – for example, diesel and petrol.	18.51*	17.143*	16.443*
Specified activities eligible since 1 July 2006 in: agriculture fishing forestry mining marine transport rail transport, and nursing and medical.	All taxable fuels for example diesel, petrol and fuel oil. Note: petrol eligible for fuel acquired from 1 July 2008	38.143	38.143	38.143
Burner applications	All taxable fuels – for example, diesel, petrol, heating oil, kerosene and fuel oil.	38.143	38.143	38.143
Non-fuel uses such as: fuel you use directly as a mould release, and fuel you use as an ingredient in the manufacture of products.	All taxable fuels – for example, kerosene, fuel oil, toluene, mineral turpentine and white spirit.	38.143	38.143	38.143
Packaging fuels in containers of 20 litres or less for non-internal combustion engine use.	Mineral turpentine, white spirit, kerosene and certain other fuels.	38.143	38.143	38.143
Supply of fuel for domestic heating.	Heating oil and kerosene	38.143	38.143	38.143
Electricity generation by a commercial generation plant, a stationary generator or a portable generator.	All taxable fuels – for example, diesel, petrol, heating oil, kerosene, and fuel oil.	38.143	38.143	38.143
Emergency vessels	All taxable fuels for example diesel, petrol and fuel oil. Note: petrol eligible for fuel acquired from 1 July 2008	38.143	38.143	38.143
All other activities, machinery, plant and equipment are eligible for fuel acquired from 1 July 2008. Examples of activities are: construction manufacturing wholesale/retail property management, and landscaping.	All taxable fuels – for example, diesel and petrol.	19.0715**	19.0715**	19.0715**

*	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 2009, the road user charge is 21.7 cents per litre, so the rate for heavy vehicles is 16.443 cents per litre (38.143-21.7= 16.443).
**	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.

If you need more information on eligibility: phone us on 13 28 66 refer to the eligibility tool.

From 1 July 2006 to 30 June 2008

Table: Fuel tax credits – what you can claim in cents per litre

Activity/business use	Eligible fuel	From 1 July 2006 to 30 June 2008
In a vehicle greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM).	All taxable fuels – for example, diesel and petrol.	18.51*
Emergency vehicles greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM).	All taxable fuels – for example, diesel and petrol.	18.51*
Specified activities eligible since 1 July 2006 in: agriculture fishing forestry mining marine transport rail transport, and nursing and medical.	Diesel and fuel oil	38.143
	Other taxable fuels including petrol. These other fuels have only been eligible since 1 July 2008.	Nil
Burner applications	All taxable fuels – for example, diesel, petrol, heating oil, kerosene and fuel oil.	38.143
Non-fuel uses such as: fuel you use directly as a mould release, and fuel you use as an ingredient in the manufacture of products.	All taxable fuels – for example, kerosene, fuel oil, toluene, mineral turpentine and white spirit.	38.143
Packaging fuels in containers of 20 litres or less for non-internal combustion engine use.	Mineral turpentine, white spirit, kerosene and certain other fuels.	38.143
Supply of fuel for domestic heating.	Heating oil and kerosene	38.143
Electricity generation by a commercial generation plant, a stationary generator or a portable generator.	All taxable fuels – for example, diesel, petrol, heating oil, kerosene, and fuel oil.	38.143
Emergency vessels	Diesel and fuel oil.	38.143
	Other taxable fuels including petrol. These other fuels have only been eligible since 1 July 2008.	Nil
All other activities, machinery, plant and equipment are eligible from 1 July 2008. Examples of activities are: construction manufacturing wholesale/retail property management, and landscaping.	All taxable fuels – for example, diesel and petrol. These activities have only been eligible since 1 July 2008	Nil

*

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 full tax credit rate of 38.143 cents per litre minus the road user charge. From 1 July 2006 to 31 December 2008, the road user charge was 19.633 cents per litre, so the rate for heavy vehicles was 18.51 cents per litre (38.143-19.633= 18.51).

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

If you need more information on eligibility: phone us on 13 28 66 refer to the eligibility tool.

Last Modified: Wednesday, 29 July 2009

Relying on our information - our commitment to you

We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance 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 advice and guidance 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 advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright

© Commonwealth of Australia

This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved.

Requests for further authorisation should be directed to the Commonwealth Copyright Administration, Copyright Law Branch, Attorney-General’s Department, Robert Garran Offices, National Circuit, BARTON ACT 2600 or posted at http://www.ag.gov.au/cca.