• 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:

    Last modified: 16 Jun 2017QC 44496