Show download pdf controls
  • 1 July 2014 to 30 June 2015

    On the page:

    Liquid fuels

    Fuel tax credit rates for eligible liquid fuels, by business use

    Business use

    Eligible liquid fuel

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    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)

    12.46 (see note 2)

    12.76 (see note 2)

    All other business uses – such as on private roads, off public roads and non-fuel uses

    Liquid fuels – for example, diesel or petrol

    cents per litre

    38.143

    38.6

    38.9

    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

    38.6

    38.9

    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

    38.6

    38.9

    Supply of fuel for domestic heating

    Heating oil and kerosene

    cents per litre

    38.143

    38.6

    38.9

    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.

    See also:

    Gaseous fuels

    Fuel tax credit rates for gaseous fuels used in a heavy vehicle (including emergency vehicles) for travelling on public roads (see note 3 and note 4)

    Eligible gaseous fuel

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    Duty paid LPG, LNG or CNG – transport

    cents per litre

    0.0

    0.0

    0.0

    Note 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.

    Note 4: 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 for all other business uses – such as on private roads, off public roads and non-fuel uses

    Eligible gaseous fuel

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    Duty paid LPG – transport

    cents per litre

    10.0

    10.1

    10.2

    Duty paid LNG or CNG – transport

    cents per kilogram

    20.9

    21.2

    21.3

    LPG, LNG or CNG – non-transport

    cents per litre

    0.0

    0.0

    0.0

    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 5)

    Eligible gaseous fuel

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    Duty paid LPG – transport

    cents per litre

    10.0

    10.1

    10.2

    Duty paid LNG or CNG – transport

    cents per kilogram

    20.9

    21.2

    21.3

    Note 5: 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 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 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    Duty paid LPG – transport

    cents per litre

    10.0

    10.1

    10.2

    LPG – non-transport

    cents per litre

    0.00

    0.00

    0.00

    See also:

    Blended fuels

    Fuel tax credit rates for standard fuel blends used in a heavy vehicle (including emergency vehicles) for travelling on public roads (see note 6 and note 7)

    Eligible blended fuel

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    B5 (5% biodiesel / 95% diesel)

    cents per litre

    12.003

    12.46

    12.76

    B20 (20% biodiesel / 80% diesel)

    cents per litre

    12.003

    12.46

    12.76

    E10 (10% ethanol / 90% petrol)

    cents per litre

    12.003

    12.46

    12.76

    E85 (85% ethanol / 15% petrol)

    cents per litre

    0.0

    0.0

    0.0

    Note 6: 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 7: 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 for all other business uses – such as on private roads, off public roads and non-fuel uses (see note 8)

    Eligible blended fuel

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    B5

    cents per litre

    38.143

    38.6

    38.9

    B20

    cents per litre

    38.143

    38.6

    38.9

    E10

    cents per litre

    38.143

    38.6

    38.9

    E85

    cents per litre

    5.72145

    5.79

    5.835

    Note 8: Does not include packaging fuels in containers of 20 litres or less.

    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 9)

    Eligible blended fuel

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    B5

    cents per litre

    38.143

    38.6

    38.9

    B20

    cents per litre

    38.143

    38.6

    38.9

    E10

    cents per litre

    38.143

    38.6

    38.9

    E85

    cents per litre

    5.72145

    5.79

    5.835

    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.

    See also:

    Last modified: 16 Jun 2017QC 44495