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Fuel tax credits rates and eligible fuels |
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 Refer to this table to find out how much you can claim. The rate varies according to the fuel you have used and the activity you used it in. The table was updated on 1 July 2010.
Table: Fuel tax credits – what you can claim in cents per litre
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Activity/business use
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Eligible fuel
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From
1 January 2009
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From
1 July 2009
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From 1 July 2010
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In a vehicle greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM).
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All taxable fuels – for example, diesel and petrol.
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17.143*
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16.443*
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15.543*
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Emergency vehicles greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM).
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All taxable fuels – for example, diesel and petrol.
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17.143*
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16.443*
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15.543*
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Specified activities eligible since 1 July 2006 in:
- agriculture
- fishing
- forestry
- mining
- marine transport
- rail transport, and
- nursing and medical.
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All taxable fuels for example diesel, petrol and fuel oil.
Note: Don’t include fuel used in vehicles greater than 4.5 tonne travelling on a public road.
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38.143
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38.143
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38.143
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Burner applications.
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All taxable fuels – for example, diesel, petrol, heating oil, kerosene and fuel oil.
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38.143
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38.143
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38.143
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Non-fuel uses such as:
- fuel you use directly as a mould release, and
- fuel you use as an ingredient in the manufacture of products.
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All taxable fuels – for example, kerosene, fuel oil, toluene, mineral turpentine and white spirit.
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38.143
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38.143
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38.143
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Packaging fuels in containers of 20 litres or less for non-internal combustion engine use.
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Mineral turpentine, white spirit, kerosene and certain other fuels.
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38.143
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38.143
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38.143
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Supply of fuel for domestic heating.
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Heating oil and kerosene.
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38.143
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38.143
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38.143
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Electricity generation by a commercial generation plant, a stationary generator or a portable generator.
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All taxable fuels – for example, diesel, petrol, heating oil, kerosene, and fuel oil.
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38.143
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38.143
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38.143
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Emergency vessels.
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All taxable fuels for example diesel, petrol and fuel oil.
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38.143
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38.143
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38.143
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All other activities, machinery, plant and equipment are eligible for fuel acquired from 1 July 2008. Examples of activities are:
- construction
- manufacturing
- wholesale/retail
- property management, and
- landscaping.
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All taxable fuels – for example, diesel and petrol.
These activities have only been eligible since 1 July 2008.
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19.0715**
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19.0715**
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19.0715**
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*
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This rate accounts for the road user charge, which is subject to change.
Heavy vehicles (that is, those with a GVM greater than 4.5 tonne) travelling on a public road are entitled to the fuel tax credit rate of 38.143 cents per litre minus the road user charge.
From 1 July 2010, the road user charge is 22.6 cents per litre, so the rate for heavy vehicles is 15.543 cents per litre (38.143-22.6 = 15.543).
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**
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The rate of 19.0715 cents per litre is 50% of the full rate of 38.143 cents per litre. The full rate will apply to all these activities from 1 July 2012.
Fuel is taxable fuel if excise or customs duty is required to be paid on it
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