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  • From 1 July 2022 to 28 September 2022

    Fuel tax credit rates

    The following tables contains the fuel tax credit rates for businesses from:

    Use the rate that applies for the date you acquired the fuel. 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).

    Table 1: Rates for fuel acquired from 1 August 2022 to 28 September 2022

    Eligible fuel type

    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

    Unit: cents per litre

    0 (see note 3)

    23.0

    Blended fuels: B5, B20, E10

    Unit: cents per litre

    0 (see note 3)

    23.0

    Blended fuel: E85

    Unit: cents per litre

     

    9.825

    Liquefied petroleum gas (LPG) (duty paid)

    Unit: cents per litre

     

    7.5

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

    Unit: cents per kilogram

     

    15.8

    B100

    Unit: cents per litre

     

    5.4

    Table 2: Rates for fuel acquired from 1 July 2022 to 31 July 2022

    Eligible fuel type

    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

    Unit: cents per litre

    0 (see note 3)

    22.1

    Blended fuels: B5, B20, E10

    Unit: cents per litre

    0 (see note 3)

    22.1

    Blended fuel: E85

    Unit: cents per litre

    0

    9.435

    Liquefied petroleum gas (LPG) (duty paid)

    Unit: cents per litre

    0

    7.2

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

    Unit: cents per kilogram

    0

    15.2

    B100

    Unit: cents per litre

    0

    5.2

    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 fuel can use the ‘all other business uses’ rate for the appropriate eligible fuel type.

    Note 3: From 30 March 2022 until 28 September 2022, businesses using fuel in heavy vehicles for travelling on public roads will not be able to claim fuel tax credits as the road user charge (RUC) exceeds the excise duty paid.

    Last modified: 27 Jul 2022QC 69964