Fuel Tax Credit Rates 2014 - 2015

(last updated 25/06/2014) 

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From 1 July 2014 the Fuel Tax Credit rates are changing.

The common fuel tax credit rates for 2014-2015 are shown in Table 1.

Table 1: Fuel tax credit rate changes -– all rates are cents per litre unless otherwise stated.

Business use	Eligible fuel	Rate for fuel acquired from 1 July 2013	New rate for fuel acquired from 1 July 2014
In a heavy vehicle* for travelling on public roads	Liquid fuels -– for example, diesel or petrol	12.003**	12.003**
Off-road activities where the fuel is combusted	Petrol	32.347***	32.047***
	Diesel and other liquid fuels	31.622***	31.285***
	Duty paid LPG – transport	3.636***	5.936***
	Duty paid LNG or CNG – transport	8.666*** cents/kg	13.534*** cents/kg
Non-combustible uses, such as LPG used as a propellant in the manufacture of aerosols	Duty paid LPG – transport	7.5	10
	Duty paid LNG or CNG – transport	15.67 cents/kg	20.9 cents/kg
To power auxiliary equipment of a heavy vehicle* travelling on public roads – such as fuel used to power a refrigeration unit or a concrete mixing barrel	Duty paid LPG – transport	7.5	10
	Duty paid LNG or CNG – transport	15.67 cents/kg	20.9 cents/kg

* 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 rates for these activities include the carbon charge.