• 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 used for travelling on a public road

    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

    For heavy vehicles (that is, those with a GVM greater than 4.5 tonne) travelling on a public road the amount of fuel tax credits for fuel used for travelling on the public road is reduced by the road user charge, which is subject to change.

    Fuel used for travelling includes fuel used for propulsion of the heavy vehicle along the public road, but also includes:

    • stopping or idling in the course of the journey
    • certain vehicle functions for the purpose of travelling, such as lights, brakes, power-steering and windscreen wipers.

    It does not include fuel used for purposes unrelated to a vehicle's movement on a public road.

    Attention

    Transport gaseous fuels – that is, LPG, LNG or CNG – used in heavy vehicles for travelling on a public road are eligible for fuel tax credits. However, the road user charge currently reduces any fuel tax credits to nil for these fuels where it is used for travelling on a public road.

    You can convert the road user charge rate to cents per kilogram for LNG and CNG by multiplying it by 1.333.

    End of attention

    Example: Road user charge

    Jim’s Deliveries operates four 5 tonne diesel trucks. All the fuel Jim acquires for the trucks is used for travelling on public roads.

    In May 2011, Jim’s Deliveries acquired 10,000 litres of diesel to use in their trucks. The fuel tax credit rate for heavy vehicles in May 2011 was 15.543 cents per litre - that is, 38.143 cents per litre less the road user charge of 22.6 cents per litre.

    When lodging his monthly BAS for May 2011, Jim’s fuel tax credit claim was $1,554.30. This was worked out by:

    fuel acquired in May 2011 − 10,000 litres × 15.543 cents per litre = $1,554.30.

    On 1 July 2011, the road user charge increased, which meant the fuel tax credit rate for heavy vehicles changed to 15.043 cents per litre.

    In July 2011, Jim’s Deliveries acquired another 10,000 litres of diesel. When lodging his monthly BAS for July 2011, Jim’s fuel tax credit claim was $1,504.30. This was worked out by:

    fuel acquired in July 2011 − 10,000 litres × 15.043 cents per litre = $1,504.30.
    End of example
      Last modified: 18 Jul 2013QC 26645