From 1 July 2020 to 30 June 2021

The following tables contain the fuel tax credit rates for non-businesses from 1 July 2020 to 30 June 2021.

Table 1: Rates for fuel acquired from 1 February to 30 June 2021
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	16.9	42.7
Blended fuels: B5, B20, E10	cents per litre	16.9	42.7
Blended fuel: E85	cents per litre	0.0	18.305
Liquefied petroleum gas (LPG) (duty paid)	cents per litre	0.0	13.9(see note 1)
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)	cents per kilogram	0.0	29.3(see note 2)

Table 2: Rates for fuel acquired from 1 July to 31 January 2021
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, emergency vehicles; domestic electricity generation
Liquid fuels – for example, diesel or petrol	cents per litre	16.5	42.3
Blended fuels: B5, B20, E10	cents per litre	16.5	42.3
Blended fuel: E85	cents per litre	0.0	18.16
Liquefied petroleum gas (LPG) (duty paid)	cents per litre	0.0	13.8 (see note 1)
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)	cents per kilogram	0.0	29.0 (see note 2)

Note 1: Fuel tax credits can't be claimed for duty paid LPG supplied for domestic electricity if the fuel tax credits have already been claimed by the supplier or packager.

Note 2: Fuel tax credits can rarely be claimed for LNG and CNG supplied for domestic electricity, as they are rarely duty paid.

See also:

Last modified: 27 Jan 2021QC 63288