• 1 July 2012 to 30 June 2013

    Liquid fuels

    All rates in cents per litre unless otherwise stated.

    Table 1: Fuel tax credit rates for liquid fuels acquired from 1 July 2012 – 30 June 2013

    Business use

    Eligible liquid fuel

    Rate for fuel acquired from 1 July 2012 to 30 June 2013

    In a heavy vehicle* (including emergency vehicles) for travelling on public roads

    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 public roads – 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

    * A heavy vehicle is a vehicle with a gross vehicle mass (GVM) greater than 4.5 tonnes. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.

    ** 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 public roads.

    *** The rates for these activities account for the carbon charge.

    See also:

    Gaseous fuels

    All rates in cents per litre unless otherwise stated.

    Table 2: Fuel tax credit rates for gaseous fuels acquired from 1 July 2012 – 30 June 2013

    Business use

    Eligible gaseous fuel

    Rate for fuel acquired from 1 July 2012 to 30 June 2013

    In a heavy vehicle* (including emergency vehicles) for travelling on public roads

    Duty paid LPG, LNG or CNG - transport

    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/kg

    Duty paid LPG – non-transport

    3.68

    CNG or duty paid LNG – non-transport

    6.67
    cents/kg

    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/kg

    Duty paid LPG or LNG – non-transport

    0.0

    To power auxiliary equipment of a heavy vehicle* travelling on public roads – 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
    cents/kg

    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/kg

    Duty paid LPG – transport

    5.0

    Duty paid LNG or CNG – transport

    10.45
    cents/kg

    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

    * A heavy vehicle is a vehicle with a gross vehicle mass (GVM) greater than 4.5 tonnes. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.

    ** 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 public roads. The road user charge currently exceeds the rate of duty paid for gaseous fuels.

    *** The rates for these activities account for the carbon charge.

    See also:

    Blended fuels

    All rates in cents per litre unless otherwise stated.

    Table 3: Fuel tax credit rates for standard fuel blends acquired from 1 July 2012 – 30 June 2013

    Business use

    Eligible blended fuel

    Rate for fuel acquired from 1 July 2012 to 30 June 2013

    In a heavy vehicle* (including emergency vehicles) for travelling on public roads

    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 public roads – 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

    * A heavy vehicle is a vehicle with a gross vehicle mass (GVM) greater than 4.5 tonnes. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.

    ** 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.

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

    See also:

    Last modified: 26 May 2015QC 44497