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  • From 1 July 2019

    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.

    Rates from 5 August 2019 to 31 January 2020

    Table 1: Rates for fuel acquired from 5 August 2019 to 31 January 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:

    Rates from 1 July to 4 August 2019

    Table 2: 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:

    Last modified: 30 Oct 2019QC 59316