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.
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.
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)
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