From 1 July 2018

The following tables contain fuel tax credit rates for non-businesses from 1 July 2018.

Table 1: Rates for fuel acquired from 1 August 2018 to 31 January 2019
Eligible fuel type	Unit	Used in heavy emergency vehicles for travelling on public roads	Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels, vehicles or other equipment not travelling on public roads; domestic electricity generation
Liquid fuels, for example diesel or petrol	cents per litre	15.4	41.2
Blended fuels: B5, B20, E10	cents per litre	15.4	41.2
Blended fuel: E85	cents per litre	0.0	13.065
Liquefied petroleum gas (LPG) (duty paid)	cents per litre	0.0	13.4 (Note ¹)
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)	cents per kilogram	0.0	28.2 (Note ²)

Table 2: Rates for fuel acquired from 1 July 2018 to 31 July 2018
Eligible fuel type	Unit	Used in heavy vehicles for travelling on public roads	Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels, vehicles or other equipment not travelling on public roads; domestic electricity generation
Liquid fuels, for example diesel or petrol	cents per litre	15.1	40.9
Blended fuels: B5, B20, E10	cents per litre	15.1	40.9
Blended fuel: E85	cents per litre	0.0	12.935
Liquefied petroleum gas (LPG) (duty paid)	cents per litre	0.0	13.3 (Note ¹)
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)	cents per kilogram	0.0	28.0 (Note ²)

Notes: ¹ Fuel tax credits can't be claimed for duty paid LPG supplied for domestic electricity when they have already been claimed by the supplier or packager. ² It's rare that fuel tax credits can be claimed for LNG and CNG supplied for domestic electricity, as they will rarely be duty paid.

Domestic electricity generation

Last modified: 30 Jan 2019QC 56319