• 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^, LNG and CNG^^

    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.

    Diesel or petrol

    12.003**

    12.46**

    12.76**

    Duty paid LPG, LNG or CNG – transport

    0.0**

    0.0**

    0.00**

    B5

    12.003**

    12.46**

    12.76**

    B20

    12.003**

    12.46**

    12.76**

    E10

    12.003**

    12.46**

    12.76**

    E85

    0.0**

    0.00**

    0.00**

    To power auxiliary equipment of a heavy emergency vehicle* travelling on public roads.

    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.

    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:

    *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.

    **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.

    *** Emergency vehicles can be less than 4.5 tonnes GVM (light emergency vehicles) or greater than 4.5 tonnes GVM (heavy emergency vehicles).

    ^Fuel tax credits for duty paid LPG have already been claimed by the supplier or packager.

    ^^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: 01 Jul 2015QC 44529