1 July 2013 to 30 June 2014

On this page:

Liquid fuels
Gaseous fuels
Blended fuels

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