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    Warning:

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

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    Examples of heavy vehicle activities and rates

    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

    The following two tables show the fuel tax credit rates for certain eligible vehicles more than 4.5 tonne GVM, travelling on a public road. Metropolitan boundaries do not apply to vehicles with a GVM of 20 tonne or more.

    Find out about:

    See also:

    Fuel tax credit rates for heavy vehicles from 1 July 2011

    On this page:

    All vehicles travelling on a public road

    Activity: Fuel used for travelling

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

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

    cents per litre

    n/a

    0.0

    Liquid fuels (for example, petrol and diesel)
    (see note 1)

    cents per litre

    15.043

    15.043

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Route distances
    • Fuel purchases/issues

    Auxiliary equipment of a vehicle travelling on a public road

    Activity: Loading and unloading/preserving the quality of the goods, for example, barrel of a concrete truck, refrigeration unit.

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

    Duty paid LPG – transport
    (see note 2)

    cents per litre

    n/a

    2.5

    LNG and CNG

    cents per kg

    n/a

    5.22

    Liquid fuels (for example, petrol and diesel)
    (see note 2)

    cents per litre

    38.143

    38.143

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Route distances
    • Fuel purchases/issues
    Activity: All other auxiliary equipment, for example, cherry picker, truck mounted drill.

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

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

    cents per litre

    n/a

    0.0

    Liquid fuels (for example, petrol and diesel)
    (see note 3)

    cents per litre

    19.0715

    19.0715

    Examples of records you may need to keep:

    • Specific record (or percentage based on previous actual records) of fuel used in specific work activities.
    Activity: Travelling to the point of road maintenance activity

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

    Duty paid LPG

    cents per litre

    n/a

    0.0

    Liquid fuels (for example, petrol and diesel)
    (see note 1)

    cents per litre

    15.043

    15.043

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Route distances
    • Fuel purchases/issues
    Activity: Undertaking road maintenance

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

    Duty paid LPG

    cents per litre

    2.5

    2.5

    Duty paid LNG and CNG

    cents per kg

    n/a

    5.22

    Liquid fuels (for example, petrol and diesel)
    (see note 3)

    cents per litre

    19.0175

    19.0175

    Examples of records you may need to keep:

    • Specific record (or percentage based on previous actual records) of fuel used in specific work activities.

    Metropolitan

    Vehicles more than 4.5 tonne but less than 20 tonne GVM travelling to and maintaining a road (for example, street sweeper (see note 4), water truck – dust suppression)

    Activity: Travel on a road to and from work site

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

    Duty paid LPG, LNG and CNG
    (see note 1

    cents per litre

    n/a

    0.0

    Liquid fuels (for example, petrol and diesel)
    (see note 1)

    cents per litre

    15.043

    15.043

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Route distances
    • Fuel purchases/issues
    Activity: Undertaking cleaning, maintaining or inspecting roads

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

    Duty paid LPG

    cents per litre

    n/a

    2.5

    Duty paid LNG and CNG

    cents per kg

    n/a

    5.22

    Other taxable fuels (for example, petrol and diesel)
    (see note 3)

    cents per litre

    19.0715

    19.0715

    Examples of records you may need to keep:

    • Specific record (or percentage based on previous actual records) of fuel used in specific work activities
    • Fuel purchases/issues

    Non-metropolitan or cross-metropolitan boundaries

    Vehicles more than 4.5 but less than 20 tonne GVM travelling to and maintaining a road (for example, street sweeper (see note 4), water truck – dust suppression

    Activity: Travel on a road to and from work site

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

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

    cents per litre

    n/a

    0.0

    Other taxable fuels (for example, petrol and diesel)
    (see note 1)

    cents per litre

    15.043

    15.043

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Fuel purchases/ issues
    Activity: Undertaking cleaning, maintaining or inspecting roads

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

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

    cents per litre

    n/a

    0.0

    Other taxable fuels (for example, petrol and diesel)
    (see note 1)

    cents per litre

    15.043

    15.043

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Fuel purchases/ issues

    Vehicles more than 20 tonne GVM travelling to and maintaining a road

    Examples include street sweeper (see note 4), water truck – dust suppression

    Activity: Travel on a road to and from work site.

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

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

    cents per litre

    n/a

    0.0

    Other taxable fuels (for example, petrol and diesel)
    (see note 1)

    cents per litre

    15.043

    15.043

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Fuel purchases/ issues
    Activity: Undertaking cleaning, maintaining or inspecting roads

    Eligible fuel

    Unit

    From 1 Jul 2011

    From 1 Dec 2011

    Duty paid LPG

    cents per litre

    n/a

    2.5

    Duty paid LNG and CNG

    cents per kg

    n/a

    5.22

    Other taxable fuels (for example, petrol and diesel)
    (see note 5)

    cents per litre

    15.043

    15.043

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Fuel purchases/ issues

    Notes to tables:

    1. This rate accounts for the road user charge (which is subject to change) and applies to fuel used in heavy vehicles, for travelling on a public road.
    2. Full rate where the auxiliary equipment is used for loading and unloading the vehicle and preserving the quality of the goods transported, for example, refrigeration unit, mixing barrel of concrete truck.
    3. The rate of 19.0715 cents per litre is 50% of the full rate of 38.143 cents per litre. The full rate will apply to all these activities from 1 July 2012. Half rate for all auxiliary equipment other than equipment used for loading and unloading and preserving the quality of the goods transported.
    4. Street sweepers, for the purposes of an energy grant, where considered vehicles transporting goods (that is, carry water they use and rubbish gathered) in the process of road cleaning.
    5. The previously published rate of 19.0715 cents per litre was incorrect and has now been updated to the correct rate. This rate accounts for the road user charge (which is subject to change) and applies to fuel used in heavy vehicles, for travelling on a public road.

    See also:

    • FTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge.
    • Heavy vehicles

    Fuel tax credit rates for heavy vehicles – from 1 July 2008 to 30 June 2011

    On this page:

    All vehicles travelling on a public road

    All vehicles travelling on a public road

    Activity

    Unit

    From 1 Jul 2008

    From 1 Jan 2009

    From 1 Jul 2009

    From 1 Jul 2010

    Fuel used for travelling
    (see note 1)

    cents per litre

    18.51

    17.143

    16.443

    15.543

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Route distances
    • Fuel purchases/issues

    Auxiliary equipment of a vehicle travelling on a public road

    Auxiliary equipment of a vehicle travelling on a public road

    Activity

    Unit

    From 1 Jul 2008

    From 1 Jan 2009

    From 1 Jul 2009

    From 1 Jul 2010

    Examples of records you may need to keep:

    Loading and unloading/ preserving the quality of goods, for example, barrel of a concrete truck, refrigeration unit
    (see note 2)

    cents per litre

    38.143

    38.143

    38.143

    38.143

    • General odometer readings (for example, servicing)
    • Route distances
    • Fuel purchases/issues
     

    All other auxiliary equipment for example, cherry picker, truck mounted drill
    (see note 3)

    cents per litre

    19.0715

    19.0715

    19.0715

    19.0715

    Specific record (or percentage based on previous actual records) of fuel used in specific work activities

    Travelling to and from the point of road maintenance activity
    (see note 1)

    cents per litre

    18.51

    17.143

    16.443

    15.543

    • General odometer readings (for example, servicing)
    • Route distances
    • Fuel purchases/issues
     

    Undertaking road maintenance
    (see note 3)

    cents per litre

    19.0175

    19.0715

    19.0175

    19.0175

    Specific record (or percentage based on previous actual records) of fuel used in specific work activities

    Metropolitan

    Vehicles more than 4.5 tonne but less than 20 tonne GVM travelling to and maintaining a road (for example, street sweeper (see note 4), water truck – dust suppression)

    Metropolitan vehicles more than 4.5 tonne but less than 20 tonne GVM travelling to and maintaining a road

    Activity

    Unit

    From 1 Jul 2008

    From 1 Jan 2009

    From 1 Jul 2009

    From 1 Jul 2010

    Examples of records you may need to keep:

    Travel on a road to and from work site
    (see note 1)

    cents per litre

    18.51

    17.143

    16.443

    15.543

    • General odometer readings (for example, servicing)
    • Route distances
    • Fuel purchases/issues

     

    Undertaking cleaning, maintaining or inspecting roads
    (see note 3)

    cents per litre

    19.0715

    19.0715

    19.0715

    19.0715

    • Specific record (or percentage based on previous actual records) of fuel used in specific work activities
    • Fuel purchases/issues

     

    Non-metropolitan or cross-metropolitan boundaries

    Vehicles more than 4.5 but less than 20 tonne GVM travelling to and maintaining a road (for example, street sweeper (see note 4), water truck – dust suppression)

    Non-metropolitan or cross-metropolitan boundaries vehicles more than 4.5 but less than 20 tonne GVM travelling to and maintaining a road

    Activity

    Unit

    From 1 Jul 2008

    From 1 Jan 2009

    From 1 Jul 2009

    From 1 Jul 2010

    Travel on a road to and from work site
    (see note 1)

    cents per litre

    18.51

    17.143

    16.443

    15.543

    Undertaking cleaning, maintaining or inspecting roads
    (see note 1)

    cents per litre

    18.51

    17.143

    16.443

    15.543

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Fuel purchases/issues

    Vehicles more than 20 tonne GVM travelling to and maintaining a road

    Examples include, street sweeper (see note 4), water truck – dust suppression.

    Vehicles more than 20 tonne GVM travelling to and maintaining a road

    Activity

    Unit

    From 1 Jul 2008

    From 1 Jan 2009

    From 1 Jul 2009

    From 1 Jul 2010

    Travel on a road to and from work site
    (see note 1)

    cents per litre

    18.51

    17.143

    16.443

    15.543

    Undertaking cleaning, maintaining or inspecting roads
    (see note 5)

    cents per litre

    18.51

    17.143

    16.443

    15.543

    Examples of records you may need to keep:

    • General odometer readings (for example, servicing)
    • Fuel purchases/issues.

    Notes to tables:

    1. 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 a public road.
    2. Full rate where the auxiliary equipment is used for loading and unloading the vehicle and preserving the quality of the goods transported, e.g. refrigeration unit, mixing barrel of concrete truck.
    3. The rate of 19.0715 cents per litre is 50% of the full rate of 38.143 cents per litre. The full rate will apply to all these activities from 1 July 2012. Half rate for all auxiliary equipment other than equipment used for loading and unloading and preserving the quality of the goods transported.
    4. Street sweepers, for the purposes of an energy grant, were considered vehicles transporting goods (that is, carry water they use and rubbish gathered) in the process of road cleaning.
    5. The previously published rate of 19.0715 cents per litre was incorrect and has now been updated. This rate accounts for the road user charge (which is subject to change) and applies to fuel used in heavy vehicles, for travelling on a public road.

    See also:

    • FTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge.
    • Heavy vehicles
      Last modified: 18 Mar 2014QC 26573