Fuel Tax Credit Rates Have Increased
The Federal Government has increased fuel tax credit rates for fuel acquired from 1 August 2015 as per the tables below. We encourage you to check the rates each time you do your Business Activity Statement to submit an accurate claim. You can keep up to date with the changes on the ATO website.
The following tables detail the rates for liquid, gaseous and standard blend fuels before and after 1 August 2015:
Table 1: Fuel tax credit rates for liquid fuels
| BUSINESS USE | ELIGIBLE LIQUID FUEL | RATE FOR FUEL ACQUIRED FROM JULY 2015 | RATE FOR FUEL ACQUIRED FROM AUGUST 2015 |
| In a heavy vehicle* for travelling on public road | Liquid fuels – for example, diesel or petrol | 12.76** | 13.06** |
| All other business uses – such as on private roads, off public roads and non-fuel uses | Liquid fuels – for example, diesel or petrol | 38.9 | 39.2 |
| To power auxiliary equipment of a heavy vehicle* travelling on public roads – such as fuel to power a refrigeration unit or a concrete mixing barrel | Liquid fuels – for example, diesel or petrol | 38.9 | 39.2 |
| Packaging fuels in containers of 20 liters or less for uses other than in an internal combustion engine | Mineral turpentine, white spirit, kerosene and certain other fuels | 38.9 | 39.2 |
| Supply of fuel for domestic heating | Heating oil and kerosene | 38.9 | 39.2 |
* 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.
** 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.
Table 2: Fuel tax credit rates for gaseous fuels
| BUSINESS USE | ELIGIBLE GASEOUS FUEL | RATE FOR FUEL ACQUIRED FROM JULY 2015 | RATE FOR FUEL ACQUIRED FROM AUGUST 2015 |
| In a heavy vehicle* for travelling on public roads | Duty paid LPG, LNG or CNG – transport | 0.0** | 0.0** |
| All other business uses – such as on private roads, off public roads and non-fuel uses | Duty paid LPG – transport | 12.7 | 12.8 |
| Duty paid LNG or CNG – transport | 26.6 cents/kg | 26.8 cents/kg | |
| LPG, LNG or CNG – non-transport | 0.0 | 0.0 | |
| To power auxiliary equipment of a heavy vehicle* travelling on public roads – such as fuel to power a refrigeration unit or a concrete mixing barrel | Duty paid LPG – transport | 12.7 | 12.8 |
| Duty paid LNG or CNG – transport | 26.6 cents/kg | 26.8 cents/kg | |
| Suppling LPG: By filling cylinders of 210kg capacity or less for non-transport use | Duty paid LPG – transport | 12.7 | 12.8 |
| In tanks for residential use | LPG – non-transport | 0.0 | 0.0 |
* 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.
** 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.
Table 3: Fuel tax credit rates for standard fuel blends
| BUSINESS USE | ELIGIBLE BLENDED FUEL | RATE FOR FUEL ACQUIRED FROM JULY 2015 | RATE FOR FUEL ACQUIRED FROM AUGUST 2015 |
| In a heavy vehicle* for travelling on public roads | B5 (5% biodiesel/95% diesel) | 12.76** | 13.06** |
| B20 (20% biodiesel/80% diesel) | 12.76** | 13.06** | |
| E10 (10% ethanol/90% petrol) | 12.76** | 13.06** | |
| E85 (85% ethanol/15% petrol) | 0.0 | 0.0 | |
| All other business uses – such as on private roads, off public roads and non-fuel uses*** | B5 | 38.9 | 39.2 |
| B20 | 38.9 | 39.2 | |
| E10 | 38.9 | 39.2 | |
| E85 | 5.835 | 5.88 | |
| To power auxiliary equipment of a heavy vehicle* travelling on public roads – such as fuel to power a refrigeration unit or a concrete mixing barrel | B5 | 38.9 | 39.2 |
| B20 | 38.9 | 39.2 | |
| E10 | 38.9 | 39.2 | |
| E85 | 5.835 | 5.88 |
* 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.
** 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.
*** Does not include packaging fuels in containers of 20 litres or less.
