The temporary reduction of fuel excise duty rates ended on 28 September 2022.

For business related fuel purchases from 29 September 2022 onwards, an increased fuel tax credit will apply.

Fuel tax credit rates are indexed twice a year, once in February and again in August. For heavy vehicle fuel when used travelling on public roads, the charge is reviewed annually and changes made occur in July.

What are the fuel tax credit rates?

	Rates for fuel acquired from 1 July 2022 to 31 July 2022	Rates for fuel acquired from 1 July 2022 to 31 July 2022	Rates for fuel acquired from 1 August 2022 to 28 September 2022	Rates for fuel acquired from 1 August 2022 to 28 September 2022	Rates for fuel acquired from 29 September 2022	Rates for fuel acquired from 29 September 2022
Eligible fuel type	Used in heavy vehicles for travelling on public roads	All other business uses (including to power auxiliary equipment of a heavy vehicle)	Used in heavy vehicles for travelling on public roads	All other business uses (including to power auxiliary equipment of a heavy vehicle)	Used in heavy vehicles for travelling on public roads	All other business uses (including to power auxiliary equipment of a heavy vehicle)
Liquid fuels – for example, diesel or petrol (cents per litre)	0	22.1	0	23.0	18.8	46.0
Blended fuels: B5, B20, E10 (cents per litre)	0	22.1	0	23.0	18.8	46.0
Blended fuel: E85 (cents per litre)	0	9.435	0	9.825	0	19.735
Liquefied petroleum gas (LPG) (duty paid) (cents per litre)	0	7.2	0	7.5	0	15.0
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) (cents per kilogram)	0	15.2	0	15.8	0	31.5
B100 (cents per litre)	0	5.2	0	5.4	0	10.7

Tips for claiming your fuel tax credits

• If you are unsure of your eligibility for fuel tax credit, use the ATO’s fuel tax credit eligibility tool.
• Use the ATO fuel tax calculator to ensure correct amounts are reporting on your business activity statement (BAS). The calculator also works out adjustments from previous BAS.
• Always keep records and receipts of business related fuel purchases.
• You must apply the rate in place on the date the fuel was purchased.

If you require assistance processing your fuel tax credits, please contact our business services team.