• 1 July 2014 to 30 June 2015

    The following fuel tax credit rates apply to fuel you use for domestic electricity generation and for non-profit emergency vehicles or vessels if you are not registered, or required to be registered, for GST.

    All rates are in cents per litre unless otherwise stated.

    Table 1: Fuel tax credit rates for fuels acquired from 1 July 2014 to 30 June 2015

    Fuel use

    Eligible fuel

    For fuel acquired from 1 Jul 2014

    For fuel acquired from 10 Nov 2014

    For fuel acquired from 2 Feb 2015

    Domestic electricity

    Diesel or petrol

    38.143

    38.6

    38.9

    Duty paid LPG (see note 4), LNG and CNG (see note 5)

    0.0

    0.00

    0.00

    B5

    38.143

    38.6

    38.9

    E10

    38.143

    38.6

    38.9

    B20

    38.143

    38.6

    38.9

    E85

    5.72145

    5.79

    5.835

    In a heavy emergency vehicle for travelling on public roads (see note 1)

    Diesel or petrol

    12.003 (see note 2)

    12.46 (see note 2)

    12.76 (see note 2)

    Duty paid LPG, LNG or CNG – transport

    0.0 (see note 2)

    0.0 (see note 2)

    0.00 (see note 2)

    B5

    12.003 (see note 2)

    12.46 (see note 2)

    12.76 (see note 2)

    B20

    12.003 (see note 2)

    12.46 (see note 2)

    12.76 (see note 2)

    E10

    12.003 (see note 2)

    12.46 (see note 2)

    12.76 (see note 2)

    E85

    0.0 (see note 2)

    0.00 (see note 2)

    0.00 (see note 2)

    To power auxiliary equipment of a heavy emergency vehicle travelling on public roads (see note 1)

    Diesel or petrol

    38.143

    38. 6

    38.9

    Duty paid LPG – transport

    10

    10.1

    10.2

    Duty paid LNG or CNG – transport

    20.9 cents/kg

    21.2 cents/kg

    21.3 cents/kg

    B5

    38.143

    38. 6

    38.9

    B20

    38.143

    38. 6

    38.9

    E10

    38.143

    38. 6

    38.9

    E85

    5.72145

    5.79

    5.835

    Emergency vessels or emergency vehicles not travelling on public roads - such as private roads and off-road (see note 3)

    Diesel or petrol

    38.143

    38. 6

    38.9

    B5

    38.143

    38. 6

    38.9

    B20

    38.143

    38. 6

    38.9

    E10

    38.143

    38. 6

    38.9

    E85

    5.72145

    5.79

    5.835

    Notes:

    1. A heavy emergency vehicle is a vehicle with a gross vehicle mass (GVM) greater than 4.5 tonnes. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.
    2. This rate accounts for the road user charge (which is subject to change) and applies to fuel used in a heavy vehicle for travelling on public roads. The road user charge currently exceeds the rate for gaseous fuels.
    3. Emergency vehicles can be less than 4.5 tonnes GVM (light emergency vehicles) or greater than 4.5 tonnes GVM (heavy emergency vehicles).
    4. Fuel tax credits for duty paid LPG have already been claimed by the supplier or packager.
    5. LNG and CNG supplied for domestic electricity generation will rarely be duty paid. If you use these fuels for this purpose and are unsure of your entitlement, phone 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

    Abbreviations used in the table above:

    • LPG – liquefied petroleum gas
    • LNG – liquefied natural gas
    • CNG – compressed natural gas
    • kg – kilogram
    • B5 – 5% biodiesel / 95% diesel
    • E10 – 10% ethanol / 90% petrol
    • B20 – 20% biodiesel / 80% diesel
    • E85 – 85% ethanol / 15% petrol.
    Last modified: 03 Apr 2017QC 44529