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Fuel Tax Credit Rates

Fuel tax credit rates summary. We explain how rates are structured, and provide current and historical rates

The retail price of fuel sold in Australia includes a fuel tax. When you use fuel for specific business purposes, you can claim this tax back as a fuel tax credit. Fuels eligible for fuel tax credit include petrol, diesel, kerosene and LPG. This post explains how how rates are structured, and provides current and historical rates. Other posts in this series are –

BY MATTHEW PEARSON - FUEL TAX CREDIT RATES EXPERT

BY MATTHEW PEARSON - FUEL TAX CREDIT RATES EXPERT

LAST UPDATED 17 MAY 2021

fuel tax credit rates

Fuel Tax Credit Rates Depend on Fuel Use

Rates depend on both the type of fuel, and how it was used (“used in heavy vehicles on-road”, or “all other business uses”)

Fuel Tax Credit Rates Depend on Fuel Category

There are different rates for the following fuel categories –

Liquid fuels – includes diesel, petrol, kerosene, mineral turpentine, white spirit, toluene, heating oil and some solvents.

Fuel blends – the rate depends on the amount of biodiesel or ethanol in the blend

Aircraft fuel – you can’t claim fuel tax credits for aviation fuels such as aviation gasoline or aviation kerosene. However if you use diesel or petrol in an aircraft as part of your business activities you may be able to claim. To confirm, you can contact the ATO here – https://www.ato.gov.au/About-ATO/Contact-us/Phone-us

Gaseous fuels – including LPG, LNG and CNG. These are sold for transport or non-transport purposes. Transport gaseous fuels include fuel tax and include –

  • LPG or LNG intended for use in an engine of a vehicle or boat.
  • CNG for use in a vehicle
  • All gaseous fuels for unknown use

Non transport gaseous fuels do not include fuel tax and are not allowed to be used for for transport purposes.

Periodic Adjustments of Fuel Tax Credit Rates

Rates are adjusted multiple times each year –

Each February – indexed based on CPI

Each July – adjusted due to changes in the road user charge (only for fuel used in heavy vehicles on public roads)

Each August – indexed based on CPI

Current and historical rates are as follows –

1 Feb 2021 – 30 Jun 2021

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre

16.9

42.7

Blended Fuels B5, B10, E10 Cents/litre

16.9

42.7

Blended Fuel: E85 Cents/litre

0.0

18.305

LPG Cents/litre

0.0

13.9

LNG or CNG Cents/kg

0.0

29.3

B100 Cents/litre

0.0

7.1

1 Jul 2020 – 31 Jan 2021

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre

16.5

42.3

Blended Fuels B5, B10, E10 Cents/litre

16.5

42.3

Blended Fuel: E85 Cents/litre

0

18.16

LPG Cents/litre

0

13.8

LNG or CNG Cents/kg

0

29.0

B100 Cents/litre

0

7.1

3 Feb 2020 – 30 Jun 2020

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 16.5 42.3
Blended Fuels B5, B10, E10 Cents/litre 16.5 42.3
Blended Fuel: E85 Cents/litre 0 13.8
LPG Cents/litre 0 29.0
LNG or CNG Cents/kg 0 15.78
B100 Cents/litre 0 5.60

5 Aug 2019 – 2 Feb 2020

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 16.0 41.8
Blended Fuels B5, B10, E10 Cents/litre 16.0 41.8
Blended Fuel: E85 Cents/litre 0 13.7
LPG Cents/litre 0 28.7
LNG or CNG Cents/kg 0 15.62
B100 Cents/litre 0 5.60

4 Feb 2019 – 30 Jun 2019

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 15.8 41.6
Blended Fuels B5, B10, E10 Cents/litre 15.8 41.6
Blended Fuel: E85 Cents/litre 0 13.6
LPG Cents/litre 0 28.5
LNG or CNG Cents/kg 0 13.21
B100 Cents/litre 0 4.2

1 Aug 2018 – 3 Feb 2019

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 15.4 41.2
Blended Fuels B5, B10, E10 Cents/litre 15.4 41.2
Blended Fuel: E85 Cents/litre 0 13.4
LPG Cents/litre 0 28.2
LNG or CNG Cents/kg 0 13.065
B100 Cents/litre 0 4.1

1 Jul 2018 – 31 Jul 2018

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 15.1 40.9
Blended Fuels B5, B10, E10 Cents/litre 15.1 40.9
Blended Fuel: E85 Cents/litre 0 13.3
LPG Cents/litre 0 28.0
LNG or CNG Cents/kg 0 12.935
B100 Cents/litre 0 4.1

5 Feb 2018 – 30 Jun 2018

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 15.1 40.9
Blended Fuels B5, B10, E10 Cents/litre 15.1 40.9
Blended Fuel: E85 Cents/litre 0 13.3
LPG Cents/litre 0 28.0
LNG or CNG Cents/kg 0 10.725
B100 Cents/litre 0 2.7

1 Aug 2017 – 4 Feb 2018

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 14.5 40.3
Blended Fuels B5, B10, E10 Cents/litre 14.5 40.3
Blended Fuel: E85 Cents/litre 0 13.2
LPG Cents/litre 0 27.6
LNG or CNG Cents/kg 0 10.55
B100 Cents/litre 0 2.7

1 Jul 2017 – 31 Jul 2017

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 14.3 40.1
Blended Fuels B5, B10, E10 Cents/litre 14.3 40.1
Blended Fuel: E85 Cents/litre 0 13.1
LPG Cents/litre 0 27.4
LNG or CNG Cents/kg 0 10.52
B100 Cents/litre 0 2.7

1 Feb 2017 – 30 Jun 2017

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 14.2 40.1
Blended Fuels B5, B10, E10 Cents/litre 14.2 40.1
Blended Fuel: E85 Cents/litre 0 13.1
LPG Cents/litre 0 27.4
LNG or CNG Cents/kg 0 8.225
B100 Cents/litre 0 1.3

1 Aug 2016 – 31 Jan 2017

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 13.7 39.6
Blended Fuels B5, B10, E10 Cents/litre 13.7 39.6
Blended Fuel: E85 Cents/litre 0 12.9
LPG Cents/litre 0 27.1
LNG or CNG Cents/kg 0 8.15
B100 Cents/litre 0 1.3

1 Jul 2016 – 31 Jul 2016

Fuel Type Units

Use: Heavy Vehicles on Public Roads

Use: All Other Business Uses

Liquid Fuels: Diesel, Petrol, etc Cents/litre 13.6 39.5
Blended Fuels B5, B10, E10 Cents/litre 13.6 39.5
Blended Fuel: E85 Cents/litre 0 12.9
LPG Cents/litre 0 27.0
LNG or CNG Cents/kg 0 8.135
B100 Cents/litre 0 1.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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