• 1 July 2014 to 30 June 2015

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    Liquid fuels

    All rates are in cents per litre unless otherwise stated.

    Table 1: Fuel tax credit rates for liquid fuels acquired from 1 July 2014 to 30 June 2015

    Business use

    Eligible liquid fuel

    Rate for fuel acquired from 1 Jul 2014

    Rate for fuel acquired from 10 Nov 2014

    Rate for fuel acquired from 2 Feb 2015

    In a heavy vehicle (including emergency vehicles) for travelling on public roads (see note 1)

    Liquid fuels – for example, diesel or petrol

    12.003 (see note 2)

    12.46 (see note 2)

    12.76 (see note 2)

    All other business uses – such as on private roads, off public roads and non-fuel uses

    Liquid fuels – for example, diesel or petrol

    38.143

    38.6

    38.9

    To power auxiliary equipment of a heavy vehicle travelling on public roads – such as fuel used to power a refrigeration unit or a concrete mixing barrel (see note 1)

    Liquid fuels – for example, diesel or petrol

    38.143

    38.6

    38.9

    Packaging fuels in containers of 20 litres or less for uses other than in an internal combustion engine

    Mineral turpentine, white spirit, kerosene and certain other fuels

    38.143

    38.6

    38.9

    Supply of fuel for domestic heating

    Heating oil and kerosene

    38.143

    38.6

    38.9

    Notes to table 1

    1. A heavy vehicle is a vehicle with a gross vehicle mass (GVM) greater than 4.5 tonnes. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.
    2. 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 public roads.

    See also:

    Gaseous fuels

    All rates in cents per litre unless otherwise stated.

    Table 2: Fuel tax credit rates for gaseous fuels acquired from 1 July 2014 to 30 June 2015

    Business use

    Eligible gaseous fuel

    Rate for fuel acquired from 1 Jul 2014

    Rate for fuel acquired from 10 Nov 2014

    Rate for fuel acquired from 2 Feb 2015

    In a heavy vehicle (including emergency vehicles) for travelling on public roads (see note 1)

    Duty paid LPG, LNG or CNG – transport

    0.0 (see note 2)

    0.0 (see note 2)

    0.0 (see note 2)

    All other business uses – such as on private roads, off public roads and non-fuel uses

    Duty paid LPG – transport

    10.0

    10.1

    10.2

    Duty paid LNG or CNG – transport

    20.9 cents/kg

    21.2 cents/kg

    21.3 cents/kg

    LPG, LNG or CNG – non-transport

    0.0

    0.0

    0.0

    To power auxiliary equipment of a heavy vehicle travelling on public roads – such as fuel used to power a refrigeration unit or a concrete mixing barrel (see note 1)

    Duty paid LPG – transport

    10.0

    10.1

    10.2

    Duty paid LNG or CNG – transport

    20.9 cents/kg

    21.2 cents/kg

    21.3 cents/kg

    Supplying LPG:

    by filling cylinders of 210kg capacity or less for non-transport use

    in tanks for residential use 

     

    Duty paid LPG – transport

    10.0

    10.1

    10.2

    LPG – non-transport

    0.00

    0.00

    0.00

    Notes to table 2

    1. A heavy vehicle is a vehicle with a gross vehicle mass (GVM) greater than 4.5 tonnes. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.
    2. 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 public roads. The road user charge currently exceeds the rate of duty paid for gaseous fuels.

    See also:

    Blended fuels

    All rates in cents per litre unless otherwise stated.

    Table 3: Fuel tax credit rates for standard fuel blends acquired from 1 July 2014 to 30 June 2015

    Business use

    Eligible blended fuel

    Rate for fuel acquired from 1 Jul 2014

    Rate for fuel acquired from 10 Nov 2014

    Rate for fuel acquired from 2 Feb 2015

    In a heavy vehicle (including emergency vehicles) for travelling on public roads (see note 1)

    B5 (5% biodiesel / 95% diesel)

    12.003 (see note 2)

    12.46 (see note 2)

    12.76 (see note 2)

    B20 (20% biodiesel / 80% diesel)

    12.003 (see note 2)

    12.46 (see note 2)

    12.76 (see note 2)

    E10 (10% ethanol / 90% petrol)

    12.003 (see note 2)

    12.46 (see note 2)

    12.76 (see note 2)

    E85 (85% ethanol / 15% petrol)

    0.0 (see note 2)

    0.0 (see note 2)

    0.0 (see note 2)

    All other business uses – such as on private roads, off public roads and non-fuel uses (see note 3)

    B5

    38.143

    38.6

    38.9

    B20

    38.143

    38.6

    38.9

    E10

    38.143

    38.6

    38.9

    E85

    5.72145

    5.79

    5.835

    To power auxiliary equipment of a heavy vehicle travelling on public roads – such as fuel used to power a refrigeration unit or a concrete mixing barrel (see note 1)

    B5

    38.143

    38.6

    38.9

    B20

    38.143

    38.6

    38.9

    E10

    38.143

    38.6

    38.9

    E85

    5.72145

    5.79

    5.835

    Notes to table 3

    1. A heavy vehicle is a vehicle with a gross vehicle mass (GVM) greater than 4.5 tonnes. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.
    2. 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 public roads. The road user charge currently exceeds the rate for E85.
    3. Does not include packaging fuels in containers of 20 litres or less.

    See also:

    Last modified: 03 Apr 2017QC 44495