Fuel Tax Credits - Changes from 1 July 2012

 From 1 July 2012,  the fuel tax credit rate is changing.

These changes relate to:
  • liquid fuels used in some off-road business activities 
  • the introduction of a carbon charge that reduces the rate in some activities a 
  • decrease for heavy vehicles travelling on a public road gaseous fuels 
  • some blended liquid fuels. 
 New rates as follows:

Table: Fuel tax credit rates for liquid fuels from 1 July 2012
(excluding blended and gaseous fuels)
Business use
Taxable liquid fuel
For fuel acquired from 1 July 2012
In a vehicle (including emergency vehicles) greater than 4.5 tonne GVM travelling on a public road - diesel vehicles acquired before 1 July 2006 can equal or exceed 4.5 tonne GVM.
Taxable liquid fuels - for example, diesel or petrol
12.643 *
Specified off-road activities in:
  • agriculture
  • fishing
  • forestry.
Taxable liquid fuels - for example, diesel or petrol
38.143 cents per litre
Other off-road business activities where the fuel is combusted, for example:
  • mining
  • marine or rail transport (including emergency vessels)
  • nursing and medical
  • burner applications
  • electricity generation by commercial generation plant, stationary generator or a portable generator
  • construction
  • manufacturing
  • wholesale/retail
  • property management
  • landscaping.
32.623 ** cents per litre
Diesel and other liquid fuels
31.933 ** cents per litre
Non-combustible uses, such as:
  • fuel you use directly as a mould release
  • fuel you use as an ingredient in the manufacture of products not for combustible use.
Taxable liquid fuels - for example, diesel or petrol
38.143 cents per litre
Packaging fuels in containers of 20 litres or less for uses other than in an internal combustion engine.
Mineral turpentine, white spirit, kerosene and certain other fuels.
38.143 cents per litre
Supply of fuel for domestic heating.
Heating oil and kerosene
31.933 ** cents per litre

*  This rate accounts for the road user charge, which is subject to change.
**  The rates for these activities account for the carbon charge, which varies for each fuel and is subject to change.
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