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  • From 1 July 2018

    The fuel tax credit calculator includes rates from 1 July 2018 and is simple, quick and easy to use. You can use this calculator to work out the fuel tax credit amount to report on your Business activity statement (BAS).

    The next indexation for fuel tax credit rates will occur on 4 February 2019. This is due to the Australian Bureau of Statistics indicating that the December 2018 CPI indexation number will be published on 30 January 2019.

    Note: All rates are in cents per litre unless otherwise stated.

    Table 1: Rates for fuel acquired from 1 August 2018 to 3 February 2019

    Eligible fuel type

    Unit

    Used in heavy vehicles for travelling on public roads

    All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 1)

    Liquid fuels, for example diesel or petrol

    cents per litre

    15.4

    41.2

    Blended fuels: B5, B20, E10

    cents per litre

    15.4

    41.2

    Liquefied petroleum gas (LPG) (duty paid)

    cents per litre

    0.0

    13.4

    Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)

    cents per kilogram

    0.0

    28.2

    Blended fuel: E85

    cents per litre

    0.0

    13.065

    B100

    cents per litre

    0.0

    4.1

    Note: 1 Claims for packaging or supplying fuels can use the ‘all other business uses’ rate for the appropriate eligible fuel type.

    Table 2: Rates for fuel acquired from 1 July 2018 to 31 July 2018

    Eligible fuel type

    Unit

    Used in heavy vehicles for travelling on public roads

    All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2)

    Liquid fuels, for example diesel or petrol

    cents per litre

    15.1

    40.9

    Blended fuels: B5, B20, E10

    cents per litre

    15.1

    40.9

    Liquefied petroleum gas (LPG) (duty paid)

    cents per litre

    0.0

    13.3

    Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)

    cents per kilogram

    0.0

    28.0

    Blended fuel: E85

    cents per litre

    0.0

    12.935

    B100

    cents per litre

    0.0

    4.1

    Note: 2 Claims for packaging or supplying fuels can use the ‘all other business uses’ rate for the appropriate eligible fuel type.

    See also:

    Last modified: 04 Dec 2018QC 55811