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 useEligible liquid fuelRate for fuel acquired from July 2015Rate for fuel acquired from August 2015
In a heavy vehicle* for travelling on public roadsLiquid fuels – for example, diesel or petrol12.76**13.06**
All other business uses – such as on private roads, off public roads and non-fuel usesLiquid fuels – for example, diesel or petrol38.939.2
To power auxiliary equipment of a heavy vehicle* travelling on public roads – such as fuel to power a refrigeration unit or a concrete mixing barrelLiquid fuels – for example, diesel or petrol38.939.2
Packaging fuels in containers of 20 liters or less for uses other than in an internal combustion engineMineral turpentine, white spirit, kerosene and certain other fuels38.939.2
Supply of fuel for domestic heatingHeating oil and kerosene38.939.2

* 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 useEligible gaseous fuelRate for fuel acquired from July 2015Rate for fuel acquired from August 2015
In a heavy vehicle* for travelling on public roadsDuty paid LPG, LNG or CNG – transport0.0**0.0**
All other business uses – such as on private roads, off public roads and non-fuel usesDuty paid LPG – transport12.712.8
Duty paid LNG or CNG – transport26.6 cents/kg26.8 cents/kg
LPG, LNG or CNG – non-transport0.00.0
To power auxiliary equipment of a heavy vehicle* travelling on public roads – such as fuel to power a refrigeration unit or a concrete mixing barrelDuty paid LPG – transport12.712.8
Duty paid LNG or CNG – transport26.6 cents/kg26.8 cents/kg
Suppling LPG:
By filling cylinders of 210kg capacity or less for non-transport use
Duty paid LPG – transport12.712.8
In tanks for residential useLPG – non-transport0.00.0

* 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 useEligible blended fuelRate for fuel acquired from July 2015Rate for fuel acquired from August 2015
In a heavy vehicle* for travelling on public roadsB5 (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)0.00.0
All other business uses – such as on private roads, off public roads and non-fuel uses***B538.939.2
B2038.939.2
E1038.939.2
E855.8355.88
To power auxiliary equipment of a heavy vehicle* travelling on public roads – such as fuel to power a refrigeration unit or a concrete mixing barrelB538.939.2
B2038.939.2
E1038.939.2
E855.8355.88

* 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.