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  • Rates – business

    Fuel tax credit rates change regularly. They are indexed twice a year – in February and August – based on the upward movement of the consumer price index (CPI).

    The CPI indexation factor for rates from 1 February 2022 is 1.021.

    Fuel tax credit rates may also change in July for fuel used in a heavy vehicle for travelling on public roads. This is due to changes to the road user charge, which is reviewed annually. In July, rates will also change for biodiesel (B100) due to an annual increase in excise duty rates.

    From 30 March to 28 September 2022, the excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels) has been halved.

    If fuel you acquired from 30 March includes the higher duty rate paid by the manufacturer or distributor, the rate may be higher than the fuel tax credit you can claim on your BAS. If this results in a liability and you are experiencing cash flow difficulties, you can contact us on 13 11 42 to request more time to pay the difference. You will need to provide evidence of the amount of duty that was paid on the fuel.

    We consider requests and work out appropriate arrangement on a case-by-case basis.

    Current fuel tax credit rates

    For current fuel tax rates, see From 30 March 2022 to 30 June 2022.

    Past fuel tax credit rates

    There are time limits for claiming fuel tax credits, making adjustments and correcting errors – generally, you must claim or amend your claim within 4 years.

    Last modified: 05 Apr 2022QC 44494