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  • 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.

    Abbreviations used in tables:

    • LPG – liquefied petroleum gas
    • LNG – liquefied natural gas
    • CNG – compressed natural gas
    • B5 – 5% biodiesel / 95% diesel
    • E10 – 10% ethanol / 90% petrol
    • B20 – 20% biodiesel / 80% diesel
    • E85 – 85% ethanol / 15% petrol.
    Fuel tax credit rates for fuels used for domestic electricity

    Eligible fuels

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    Diesel or petrol

    cents per litre

    38.143

    38.6

    38.9

    Duty paid LPG (see note 1), LNG and CNG (see note 2)

    cents per litre

    0.0

    0.00

    0.00

    B5

    cents per litre

    38.143

    38.6

    38.9

    E10

    cents per litre

    38.143

    38.6

    38.9

    B20

    cents per litre

    38.143

    38.6

    38.9

    E85

    cents per litre

    5.72145

    5.79

    5.835

    Note 1: Fuel tax credits for duty paid LPG have already been claimed by the supplier or packager.

    Note 2: 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.

    Fuel tax credit rates for fuels used in a heavy emergency vehicle for travelling on public roads (see note 3 and note 4)

    Eligible fuels

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    Diesel or petrol

    cents per litre

    12.003

    12.46

    12.76

    Duty paid LPG, LNG or CNG – transport

    cents per litre

    0.0

    0.0

    0.00

    B5

    cents per litre

    12.003

    12.46

    12.76

    B20

    cents per litre

    12.003

    12.46

    12.76

    E10

    cents per litre

    12.003

    12.46

    12.76

    E85

    cents per litre

    0.0

    0.00

    0.00

    Note 3: 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.

    Note 4: 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.

    Fuel tax credit rates for fuels used to power auxiliary equipment of a heavy emergency vehicle travelling on public roads (see note 5)

    Eligible fuels

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    Diesel or petrol

    cents per litre

    38.143

    38.6

    38.9

    Duty paid LPG – transport

    cents per litre

    10.0

    10.1

    10.2

    Duty paid LNG or CNG – transport

    cents per kilogram

    20.9

    21.2

    21.3

    B5

    cents per litre

    38.143

    38.6

    38.9

    B20

    cents per litre

    38.143

    38.6

    38.9

    E10

    cents per litre

    38.143

    38.6

    38.9

    E85

    cents per litre

    5.72145

    5.79

    5.835

    Note 5: 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.

    Fuel tax credit rates for fuels used in emergency vessels or emergency vehicles not travelling on public roads – such as private roads and off-road (see note 6)

    Eligible fuels

    Unit

    Acquired from 1/7/2014

    Acquired from 10/11/2014

    Acquired from 2/2/2015

    Diesel or petrol

    cents per litre

    38.143

    38.6

    38.9

    B5

    cents per litre

    38.143

    38.6

    38.9

    B20

    cents per litre

    38.143

    38.6

    38.9

    E10

    cents per litre

    38.143

    38.6

    38.9

    E85

    cents per litre

    5.72145

    5.79

    5.835

    Note 6: Emergency vehicles can be less than 4.5 tonnes GVM (light emergency vehicles) or greater than 4.5 tonnes GVM (heavy emergency vehicles).

    Last modified: 16 Jun 2017QC 44529