From 1 July 2019 to 30 June 2020

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

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

Table 1: Rates for fuel acquired from 3 February to 30 June 2020
Eligible fuel type	Unit	Used in heavy vehicles for travelling on public roads (see note 1 )	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	16.5	42.3
Blended fuels: B5, B20, E10	cents per litre	16.5	42.3
Liquefied petroleum gas (LPG) (duty paid)	cents per litre	0.0	13.8
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)	cents per kilogram	0.0	29.0
Blended fuel: E85	cents per litre	0.0	15.78
B100	cents per litre	0	5.60

Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.

Note 2: 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 5 August 2019 to 2 February 2020
Eligible fuel type	Unit	Used in heavy vehicles for travelling on public roads (see note 1)	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	16.0	41.8
Blended fuels: B5, B20, E10	cents per litre	16.0	41.8
Liquefied petroleum gas (LPG) (duty paid)	cents per litre	0.0	13.7
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)	cents per kilogram	0.0	28.7
Blended fuel: E85	cents per litre	0.0	15.62
B100	cents per litre	0.0	5.6

Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.

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

See also:

On public roads – for travelling on public roads
Powering auxiliary equipment of a heavy vehicle
Liquid fuels
Fuel blends
Gaseous fuels (duty paid)

Table 3: Rates for fuel acquired from 1 July to 4 August 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	15.8	41.6
Blended fuels: B5, B20, E10	cents per litre	15.8	41.6
Liquefied petroleum gas (LPG) (duty paid)	cents per litre	0.0	13.6
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)	cents per kilogram	0.0	28.5
Blended fuel: E85	cents per litre	0.0	15.505
B100	cents per litre	0.0	5.5

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

See also:

Eligible fuels
Heavy vehicles
Road transport – travelling on public roads
All other business uses
Heavy vehicles – powering auxiliary equipment

Last modified: 29 Jan 2020QC 59316