ato logo
Search Suggestion:

From 1 July 2022 to 30 June 2023

Check fuel tax credit rates for non-businesses from 1 July 2022.

Last updated 26 January 2023

Fuel tax credit rates non-business

Check fuel tax credit rates for non-businesses from 1 July 2022 to 30 June 2023.

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

Eligible fuel type

Used in heavy emergency vehicles for travelling on public roads

Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation

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(see note 1)

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

Unit: cents per kilogram

0

32.7(see note 2)

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

Eligible fuel type

Used in heavy emergency vehicles for travelling on public roads

Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation

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 (see note 1)

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

Unit: cents per kilogram

0

31.5 (see note 2)

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

Eligible fuel type

Used in heavy emergency vehicles for travelling on public roads

Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation

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 (see note 1)

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

Unit: cents per kilogram

0

15.8 (see note 2)

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

Eligible fuel type

Used in heavy emergency vehicles for travelling on public roads

Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation

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 (see note 1)

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

Unit: cents per kilogram

0

15.2 (see note 2)

Note 1: Fuel tax credits can't be claimed for duty paid LPG supplied for domestic electricity if the fuel tax credits have already been claimed by the supplier or packager.

Note 2: Fuel tax credits can rarely be claimed for LNG and CNG supplied for domestic electricity, as they are rarely duty paid.

Note 3: From 30 March 2022 until 28 September 2022, non-profit organisations 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.

Related pages

QC69177