Fuel Tax Credit Rates 2013 - 2014


  • some rate changes due to increased carbon charge amounts
  • a rate change for fuels used in heavy vehicles for travelling on public roads
  • rate changes for transport and non-transport gaseous fuels.
In addition, rates for some fuels are changing for entities declared by the Clean Energy Regulator to be a designated opt-in person under the opt-in scheme.
When you calculate your fuel tax credit claim, you need to use the rate that applied when you acquired the fuel. However, for fuel used in heavy vehicles for travelling on a public road, you need to use the rate in effect at the beginning of the tax period covered by your business activity statement (BAS).

You will continue to claim your fuel tax credits on your BAS.


Business use
Taxable liquid fuel
For fuel acquired from 1 July 2013
In a heavy vehicle* (including emergency vehicles) for travelling on a public road.
Liquid fuels - for example, diesel or petrol.
12.003 **
Specified off-road activities in:
  • agriculture
  • fishing
  • forestry.
Liquid fuels - for example, diesel or petrol.
38.143
Other off-road activities where the fuel is combusted - for example:
  • mining
  • marine or rail transport (including emergency vessels)
  • nursing and medical
  • burner applications
  • electricity generation by a commercial generation plant, stationary generator or a portable generator
  • construction
  • manufacturing
  • wholesale/retail
  • property management
  • landscaping.
Petrol
32.347***
Diesel and other liquid fuels.
31.622***
To power auxiliary equipment of a heavy vehicle* travelling on a public road - such as fuel used to operate a refrigeration unit or a concrete mixing barrel.
Liquid fuels - for example, diesel or petrol.
38.143
Non-combustible uses such as:
  • fuel you use directly as a mould release
  • fuel you use as an ingredient in the manufacture of products that are not suitable for use as fuel in an internal combustion engine.
Liquid fuels - for example, diesel or petrol.
38.143
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
Supply of fuel for domestic heating.
Heating oil and kerosene.
31.622***



*A heavy vehicle has a gross vehicle mass (GVM) greater than 4.5 tonne - diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM.
**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.

If you are a small business or su-contractor the ATO now has many benchmark categories that are used to monitore and reduce the "cash" econemy. See this post for details of the ATO's Benchmarking.

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