• 1 July 2013 to 30 June 2014

    Liquid fuels

    All rates in cents per litre unless otherwise stated.

    Table 1: Fuel tax credit rates for liquid fuels acquired from 1 July 2013 – 30 June 2014

    Business use

    Eligible liquid fuel

    Rate for fuel acquired from 1 July 2013 to 30 June 2014

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

    Liquid fuels – for example, diesel or petrol

    12.003**

    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

    32.347***

    Diesel and other liquid fuels

    31.622***

    Opt-in liquid fuels – only for use by a designated opt-in person under the opt-in scheme

    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

    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

    31.622***

    In an aircraft for domestic travel – only for use by a designated opt-in person under the opt-in scheme

    Aviation kerosene

    6.279#

    Aviation gasoline

    5.313#

    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 include the carbon charge.

    # 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

    All rates in cents per litre unless otherwise stated.

    Table 2: Fuel tax credit rates for gaseous fuels acquired from 1 July 2013 – 30 June 2014

    Business use

    Eligible gaseous fuel

    Rate for fuel acquired from 1 July 2013 to 30 June 2014

    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

    7.5

    Duty paid LNG or CNG – transport

    15.67
    cents/kg

    LPG – non-transport

    3.864#

    CNG or LNG – non-transport

    7.004#
    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

    3.636***

    Duty paid LNG or CNG – transport

    8.666***
    cents/kg

    LPG, LNG or CNG – 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

    7.5

    Duty paid LNG or CNG – transport

    15.67
    cents/kg

    Non-combustible uses, such as LPG used as a propellant in the manufacture of aerosols

    LPG, LNG or CNG – non-transport

    0.00

    Duty paid LPG – transport

    7.5

    Duty paid LNG or CNG – transport

    15.67
    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

    3.636***

    LPG – non-transport

    0.00

    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 included the carbon charge.

    # 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.

    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 2013 – 30 June 2014

    Business use

    Eligible blended fuel

    Rate for fuel acquired from 1 July 2013 to 30 June 2014

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

    B5 (5% biodiesel / 95% diesel)

    12.003**

    B20 (20% biodiesel / 80% diesel)

    12.003**

    E10 (10% ethanol / 90% petrol)

    12.003**

    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

    31.94805***

    B20

    32.9262***

    E10

    32.9266***

    E85

    4.85205***

    Opt-in B5, B20 and E10 – only for use by a designated opt-in person under the opt-in scheme

    38.143#

    Opt-in E85 – only for use by a designated opt-in person under the opt-in scheme

    5.72145#

    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 (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.

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

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

    # 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:

    Last modified: 26 May 2015QC 44496