Show download pdf controls
  • Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    About fuel tax credits

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Fuel tax credits provide you with a credit for the fuel tax, excise or customs duty that is included in the price of fuel. The amount you can claim depends on what fuel you use and how you use it.

    From 1 July 2012, fuel tax credit rates have changed. You may be affected by one or more of the following rate changes:

    • an increase in the rate from 19.0715 cents per litre for taxable liquid fuels, eg petrol, diesel or fuel oil, used in some off-road business activities
    • a carbon charge which reduces rates for some fuel types and activities, excluding specified agriculture, fishing, forestry and road transport activities and non-combustible fuel use
    • a decrease in the rate for heavy vehicles for travelling on public roads
    • changes in the rates for some gaseous fuels; these are liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG)
    • changes in the rates for some blended liquid fuels.

    The fuel tax credit eligibility tool can help you work out your eligibility for fuel tax credits and the rate at which you can claim.

    The fuel tax credit calculator can help you work out your fuel tax credit entitlements as well as any adjustments. It also provides a summary report you can use when completing your BAS.

    See also:

      Last modified: 23 Jul 2013QC 35869