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From 1 July 2022 to 30 June 2023

Check the fuel tax credit rates from 1 July 2022.

Last updated 26 January 2023

Fuel tax credit rates

You need to use the rate that applies on the date you acquired the fuel.

You can also use the fuel tax credit calculator to work out the amount to report on your business activity statement (BAS). It has the latest rates and is simple, quick and easy to use.

Table 1: Rates for fuel acquired from 1 February 2023 to 30 June 2023

Eligible fuel type

Used in heavy vehicles for travelling on public roads (see note 1)

All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2)

Liquid fuels – for example, diesel or petrol

Unit: cents per litre

20.5

47.7

Blended fuels: B5, B20, E10

Unit: cents per litre

20.5

47.7

Blended fuel: E85

Unit: cents per litre

0

20.415

Liquefied petroleum gas (LPG) (duty paid)

Unit: cents per litre

0

15.6

Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)

Unit: cents per kilogram

0

32.7

B100

Unit: cents per litre

0

11.1

Table 2: Rates for fuel acquired from 29 September 2022 to 31 January 2023

Eligible fuel type

Used in heavy vehicles for travelling on public roads (see note 1)

All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2)

Liquid fuels – for example, diesel or petrol

Unit: cents per litre

18.8

46.0

Blended fuels: B5, B20, E10

Unit: cents per litre

18.8

46.0

Blended fuel: E85

Unit: cents per litre

0

19.735

Liquefied petroleum gas (LPG) (duty paid)

Unit: cents per litre

0

15.0

Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)

Unit: cents per kilogram

0

31.5

B100

Unit: cents per litre

 0

10.7

Table 3: Rates for fuel acquired from 1 August 2022 to 28 September 2022

Eligible fuel type

Used in heavy vehicles for travelling on public roads (see note 1)

All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2)

Liquid fuels – for example, diesel or petrol

Unit: cents per litre

0 (see note 3)

23.0

Blended fuels: B5, B20, E10

Unit: cents per litre

0 (see note 3)

23.0

Blended fuel: E85

Unit: cents per litre

 0

9.825

Liquefied petroleum gas (LPG) (duty paid)

Unit: cents per litre

 0

7.5

Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)

Unit: cents per kilogram

 0

15.8

B100

Unit: cents per litre

 0

5.4

Table 4: Rates for fuel acquired from 1 July 2022 to 31 July 2022

Eligible fuel type

Used in heavy vehicles for travelling on public roads (see note 1)

All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2)

Liquid fuels – for example, diesel or petrol

Unit: cents per litre

0 (see note 3)

22.1

Blended fuels: B5, B20, E10

Unit: cents per litre

0 (see note 3)

22.1

Blended fuel: E85

Unit: cents per litre

0

9.435

Liquefied petroleum gas (LPG) (duty paid)

Unit: cents per litre

0

7.2

Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)

Unit: cents per kilogram

0

15.2

B100

Unit: cents per litre

0

5.2

Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.

Note 2: Claims for packaging or supplying fuel can use the ‘all other business uses’ rate for the appropriate eligible fuel type.

Note 3: From 30 March 2022 until 28 September 2022, businesses using fuel in heavy vehicles for travelling on public roads cannot claim fuel tax credits as the road user charge (RUC) exceeded the excise duty paid.

QC69964