• 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

    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 (table 2 and 3) 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 more

    For rates before 1 July 2008, refer to Fuel tax credit rates and eligible fuels.

    For more information, refer to:

    End of find out more

    Table 2: Fuel tax credit rates for heavy vehicles from 1 July 2011

    Heavy vehicles
    (more than 4.5 tonne GVM)

    Activity

    Eligible fuel

    Fuel tax credit rates

    Examples of records you may need to keep

    From 1 Jul 2011

    From 1 Dec 2011

    All vehicles travelling on a public road

    Fuel used for travelling

    Duty paid LPG, LNG and CNG

    na

    0.0*

    General odometer readings (eg, servicing)

    Route distances

    Fuel purchases/ issues

    Liquid fuels (eg, petrol and diesel)

    15.043*

    15.043*

    Auxiliary equipment of a vehicle travelling on a public road

    Loading and unloading/preserving the quality of the goods, eg, barrel of a concrete truck, refrigeration unit.

    Duty paid LPG - transport

    na

    2.5^

    General odometer readings (eg, servicing)

    Route distances

    Fuel purchases/ issues

    LNG and CNG

    na

    5.22 cents per kilogram^

    Liquid fuels (eg, petrol and diesel)

    38.143^

    38.143^

    All other auxiliary equipment eg, cherry picker, truck mounted drill.

    Duty paid LPG, LNG and CNG

    na

    0.0*

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

    Liquid fuels (eg, petrol and diesel)

    19.0715**

    19.0715**

     

     

    Travelling to the point of road maintenance activity

    Duty paid LPG

    na

    0.0

    General odometer readings (eg, servicing)

    Route distances

    Fuel purchases/ issues

    Liquid fuels (eg. petrol and diesel)

    15.043*

    15.043*

    Undertaking road maintenance

    Duty paid LPG

    2.5

    2.5

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

    Duty paid LNG and CNG

    na

    5.22 cents per kg

    Liquid fuels (eg petrol and diesel)

    19.0175**

    19.0175**

    Metropolitan 

    Vehicles more than 4.5 tonne but less than 20 tonne GVM travelling to and maintaining a road (eg, street sweeper***, water truck - dust suppression)

    Travel on a road to and from work site

    Duty paid LPG, LNG and CNG

    na

    0.0*

    General odometer readings (eg, servicing)

    Route distances

    Fuel purchases/ issues

    Liquid fuels (eg, petrol and diesel)

    15.043*

    15.043*

    Undertaking cleaning, maintaining or inspecting roads

    Duty paid LPG

    na

    2.5

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

    Fuel purchases/ issues

    Duty paid LNG and CNG

    na

    5.22 cents per kg

    Other taxable fuels (eg, petrol and diesel)

    19.0715**

    19.0715**

    Non-metropolitan or cross-metropolitan boundaries 

    Vehicles. more than 4.5 but less than 20 tonne GVM travelling to and maintaining a road (eg, street sweeper***, water truck - dust suppression

    Travel on a road to and from work site

    Duty paid LPG, LNG and CNG

    na

    0.0*

    General odometer readings (eg, servicing)

    Fuel purchases/ issues

    Other taxable fuels (eg, petrol and diesel)

    15.043*

    15.043*

    Undertaking cleaning, maintaining or inspecting roads

    Duty paid LPG, LNG and CNG

    na

    0.0*

    General odometer readings (eg, servicing)

    Fuel purchases/ issues

    Other taxable fuels (eg, petrol and diesel)

    15.043*

    15.043*

    Vehicles more than 20 tonne GVM travelling to and maintaining a road (eg, street sweeper***, water truck - dust suppression)

    Travel on a road to and from work site.

    Duty paid LPG, LNG and CNG

    na

    0.0*

    General odometer readings (eg, servicing)

    Fuel purchases/ issues

    Other taxable fuels (eg, petrol and diesel)

    15.043*

    15.043*

    Undertaking cleaning, maintaining or inspecting roads

    Duty paid LPG

    na

    2.5

    General odometer readings (eg, servicing)

    Fuel purchases/ issues

    Duty paid LNG and CNG

    na

    5.22 cents per kg

    Other taxable fuels (eg, petrol and diesel)

    15.043#

    15.043#

    Notes to table 2

    *

    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.

    For information about when the road user charge affects fuels, refer to Fuel Tax Ruling FTR 2008/1External Link Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge.

    **

    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.

    ***

    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.

    ^

    Full rate where the auxiliary equipment is used for loading and unloading the vehicle and preserving the quality of the goods transported, eg, refrigeration unit, mixing barrel of concrete truck.

    To amend past claims in a BAS for this fuel use, refer to Fuel tax credits – heavy vehicles and auxiliary equipment.

    #

    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.

    Find out more

    For more information about boundaries between metropolitan and non-metropolitan areas, refer to the Energy grants credits scheme maps – Australian regional and metropolitan areas.

    End of find out more

    Table 3: Rates for heavy vehicles - from 1 July 2008 to 30 June 2011

    Heavy vehicles
    (more than 4.5 tonne GVM)

    Activity

    Fuel tax credit rates (cents per litre)

    Examples of records you may need to keep

    From 1 Jul 2008

    From 1 Jan 2009

    From 1 Jul 2009

    From 1 Jul 2010

    All vehicles travelling on a public road

    Fuel used for travelling

    18.51*

    17.143*

    16.443*

    15.543*

    General odometer readings (eg, servicing)

    Route distances

    Fuel purchases/ issues

    Auxiliary equipment of a vehicle travelling on a public road

    Loading and unloading/preserving the quality of goods eg, barrel of a concrete truck, refrigeration unit

    38.143^

    38.143^

    38.143^

    38.143^

    General odometer readings (eg, servicing)

    Route distances

    Fuel purchases/ issues

    All other auxiliary equipment eg, cherry picker, truck mounted drill

    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

    18.51*

    17.143*

    16.443*

    15.543*

    General odometer readings (eg, servicing)

    Route distances

    Fuel purchases/ issues

    Undertaking road maintenance

    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 (eg, street sweeper***, water truck - dust suppression)

    Travel on a road to and from work site

    18.51*

    17.143*

    16.443*

    15.543*

    General odometer readings (eg, servicing)

    Route distances

    Fuel purchases/ issues

    Undertaking cleaning, maintaining or inspecting roads

    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 (eg, street sweeper***, water truck - dust suppression)

    Travel on a road to and from work site

    18.51*

    17.143*

    16.443*

    15.543*

    General odometer readings (eg, servicing)

    Fuel purchases/ issues

    Undertaking cleaning, maintaining or inspecting roads

    18.51*

    17.143*

    16.443*

    15.543*

    General odometer readings (eg, servicing)

    Fuel purchases/ issues

    Vehicles more than 20 tonne GVM travelling to and maintaining a road (eg, street sweeper***, water truck - dust suppression)

    Travel on a road to and from work site

    18.51*

    17.143*

    16.443*

    15.543*

    General odometer readings (eg, servicing)

    Fuel purchases/ issues

    Undertaking cleaning, maintaining or inspecting roads

    18.51#

    17.143#

    16.443#

    15.543#

    General odometer readings (eg, servicing)

    Fuel purchases/ issues

    Notes to table 3

    *

    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.

    For information about when the road user charge affects fuels, refer to Fuel Tax Ruling FTR 2008/1External Link Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge.

    **

    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.

    ***

    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.

    ^

    Full rate where the auxiliary equipment is used for loading and unloading the vehicle and preserving the quality of the goods transported, eg, refrigeration unit, mixing barrel of concrete truck.

    To amend past claims in a BAS for this fuel use, refer to Fuel tax credits - heavy vehicles and auxiliary equipment.

    #

    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.

      Last modified: 18 Mar 2014QC 26573