1 July 2013 to 30 June 2014
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Liquid fuels
Note: All rates in cents per litre unless otherwise stated.
Fuel tax credit rates for liquid fuels, by selected business use
Business use
|
Eligible liquid fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
In a heavy vehicle (including emergency vehicles) for travelling on public roads (see note 1)
|
Liquid fuels – for example, diesel or petrol
|
cents per litre
|
12.003
(see note 2)
|
Specified off-road activities in agriculture, fishing and forestry
|
Liquid fuels – for example, diesel or petrol
|
cents per litre
|
38.143
|
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 (see note 1)
|
Liquid fuels – for example, diesel or petrol
|
cents per litre
|
38.143
|
Non-combustible uses (see note 3)
|
Liquid fuels – for example, diesel or petrol
|
cents per litre
|
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
|
cents per litre
|
38.143
|
Supply of fuel for domestic heating
|
Heating oil and kerosene
|
cents per litre
|
31.622
(see note 4)
|
Note 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.
Note 2: 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.
Note 3: Such as: fuel you use directly as a mould release or fuel you use as an ingredient in the manufacture of products that are not suitable for use as fuel in an internal combustion engine.
Note 4: The rates for these activities include the carbon charge.
Fuel tax credit rates for liquid fuels used for other off-road activities where the fuel is combusted (see note 5)
Eligible liquid fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
Petrol
|
cents per litre
|
32.347
(see note 6)
|
Diesel and other liquid fuels
|
cents per litre
|
31.622
(see note 6)
|
Opt-in liquid fuels – only for use by a designated opt-in person under the opt-in scheme
|
cents per litre
|
38.143
(see note_7)
|
Note 5: 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; and landscaping.
Note 6: The rates for these activities include the carbon charge.
Note 7: To use this rate, you had to be declared by the Clean Energy Regulator as a designated opt-in person under the opt-in scheme.
Fuel tax credit rates for liquid fuels used in an aircraft for domestic travel – only for use by a designated opt-in person under the opt-in scheme
Eligible liquid fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
Aviation kerosene
|
cents per litre
|
6.279
(see note 8)
|
Aviation gasoline
|
cents per litre
|
5.313
(see note 8)
|
Note 8: To use this rate, you had to be declared by the Clean Energy Regulator as a designated opt-in person under the opt-in scheme.
See also:
Gaseous fuels
Note: All rates in cents per litre unless otherwise stated.
Fuel tax credit rates for gaseous fuels used in a heavy vehicle (including emergency vehicles) for travelling on public roads (see note 9)
Eligible gaseous fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
Duty paid LPG, LNG or CNG – transport
|
cents per litre
|
0.0
(see note 10)
|
Note 9: 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.
Note 10: 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.
Fuel tax credit rates for gaseous fuels used in specified off-road activities in agriculture, fishing and forestry
Eligible gaseous fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
Duty paid LPG – transport
|
cents per litre
|
7.5
|
Duty paid LNG or CNG – transport
|
cents per kilogram
|
15.67
|
LPG – non-transport
|
cents per litre
|
3.864
(see note 11)
|
CNG or LNG – non-transport
|
cents per kilogram
|
7.004
(see note 11)
|
Note 11: Non-transport gaseous fuels covered by the carbon pricing mechanism and used in specified agriculture, fishing or forestry activities were eligible for fuel tax credits in an amount equivalent to the carbon charge, even though no excise or customs duty had been paid on the fuel.
Fuel tax credit rates for gaseous fuels used in other off-road activities where the fuel is combusted (see note 12)
Eligible gaseous fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
Duty paid LPG – transport
|
cents per litre
|
3.636
(see note 13)
|
Duty paid LNG or CNG – transport
|
cents per kilogram
|
8.666
(see note 13)
|
LPG, LNG or CNG – non-transport
|
cents per litre
|
0.0
|
Note 12: 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; and landscaping.
Note 13: The rates for these activities included the carbon charge.
Fuel tax credit rates for gaseous fuels used 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 (see note 14)
Eligible gaseous fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
Duty paid LPG – transport
|
cents per litre
|
7.5
|
Duty paid LNG or CNG – transport
|
cents per kilogram
|
15.67
|
Note 14: 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.
Fuel tax credit rates for gaseous fuels used for non-combustible uses, such as LPG used as a propellant in the manufacture of aerosols
Eligible gaseous fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
LPG, LNG or CNG – non-transport
|
cents per litre
|
0.00
|
Duty paid LPG – transport
|
cents per litre
|
7.5
|
Duty paid LNG or CNG – transport
|
cents per kilogram
|
15.67
|
Fuel tax credit rates for gaseous fuels used for supplying LPG by filling cylinders of 210kg capacity or less for non-transport use or in tanks for residential use
Eligible gaseous fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
Duty paid LPG – transport
|
cents per litre
|
3.636
(see note 15)
|
LPG – non-transport
|
cents per litre
|
0.00
|
Note 15: The rates for these activities included the carbon charge.
See also:
Blended fuels
All rates in cents per litre unless otherwise stated.
Fuel tax credit rates for standard fuel blends used in a heavy vehicle (including emergency vehicles) for travelling on public roads (see note 16 and note 17)
Eligible blended fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
B5 (5% biodiesel / 95% diesel)
|
cents per litre
|
12.003
|
B20 (20% biodiesel / 80% diesel)
|
cents per litre
|
12.003
|
E10 (10% ethanol / 90% petrol)
|
cents per litre
|
12.003
|
E85 (85% ethanol / 15% petrol)
|
cents per litre
|
0.0
|
Note 16: 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.
Note 17: 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 for E85.
Fuel tax credit rates for standard fuel blends used in specified off-road activities in agriculture, fishing and forestry
Eligible blended fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
B5
|
cents per litre
|
38.143
|
B20
|
cents per litre
|
38.143
|
E10
|
cents per litre
|
38.143
|
E85
|
cents per litre
|
5.72145
|
Fuel tax credit rates for standard fuel blends used in other off-road activities where the fuel is combusted (see note 18)
Eligible blended fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
B5
|
cents per litre
|
31.94805
(see note 19)
|
B20
|
cents per litre
|
32.9262
(see note 19)
|
E10
|
cents per litre
|
32.9266
(see note 19)
|
E85
|
cents per litre
|
4.85205
(see note 19)
|
Opt-in B5, B20 and E10 – only for use by a designated opt-in person under the opt-in scheme
|
cents per litre
|
38.143
(see note 19)
|
Opt-in E85 – only for use by a designated opt-in person under the opt-in scheme
|
cents per litre
|
5.72145
(see note 20)
|
Note 18: 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; and landscaping.
Note 19: The rates for these activities account for the carbon charge.
Note 20: To use this rate, you had to be declared by the Clean Energy Regulator as a designated opt-in person under the opt-in scheme.
Fuel tax credit rates for standard fuel blends used 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 (see note 21)
Eligible blended fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
B5
|
cents per litre
|
38.143
|
B20
|
cents per litre
|
38.143
|
E10
|
cents per litre
|
38.143
|
E85
|
cents per litre
|
5.72145
|
Note 21: 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.
Fuel tax credit rates for standard fuel blends used for non-combustible fuel uses (see note 22 and note 23)
Eligible blended fuel
|
Unit
|
Acquired from 1/7/2013 to 30/6/2014
|
B5
|
cents per litre
|
38.143
|
B20
|
cents per litre
|
38.143
|
E10
|
cents per litre
|
38.143
|
E85
|
cents per litre
|
5.72145
|
Note 22: Such as; fuel you use directly as a mould release and fuel you use as an ingredient in the manufacture of products that are not suitable for use as fuel in an internal combustion engine.
Note 23: Does not include packaging fuels in containers of 20 litres or less.
See also:
Rates for fuel acquired from 1 July 2013 to 30 June 2014