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.


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