From 1 July 2021 to 30 June 2022
Check fuel tax credit rates from 1 July 2021 to 30 June 2022.
Fuel tax credit rates
The following tables contain the fuel tax credit rates for businesses from 1 July 2021 to 30 June 2022.
The fuel tax credit calculator includes the latest rates and is simple, quick and easy to use. You can use it to work out the fuel tax credit amount to report on your business activity statement (BAS).Note: All rates are in cents per litre unless otherwise stated.
Table 1: Rates for fuel acquired from 30 March 2022 to 30 June 2022
| Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1 below) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2 below) |
|---|---|---|
| Liquid fuels – for example, diesel or petrol Unit: cents per litre | 0 (see note 3 below) | 22.1 |
| Blended fuels: B5, B20, E10 Unit: cents per litre | 0 (see note 3 below) | 22.1 |
| Blended fuel: E85 Unit: cents per litre | 0 | 9.435 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre | 0 | 7.2 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram | 0 | 15.2 |
| B100 Unit: cents per litre | 0 | 4.4 |
Table 2: Rates for fuel acquired from 1 February 2022 to 29 March 2022
| Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1 below) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2 below) |
|---|---|---|
| Liquid fuels – for example, diesel or petrol Unit: cents per litre | 17.8 | 44.2 |
| Blended fuels: B5, B20, E10 Unit: cents per litre | 17.8 | 44.2 |
| Blended fuel: E85 Unit: cents per litre | 0 | 18.955 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre | 0 | 14.4 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram | 0 | 30.3 |
| B100 Unit: cents per litre | 0 | 8.8 |
Table 3: Rates for fuel acquired from 2 August 2021 to 31 January 2022
| Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1 below) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2 below) |
|---|---|---|
| Liquid fuels – for example, diesel or petrol Unit: cents per litre | 16.9 | 43.3 |
| Blended fuels: B5, B20, E10 Unit: cents per litre | 16.9 | 43.3 |
| Blended fuel: E85 Unit: cents per litre | 0 | 18.565 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre | 0 | 14.1 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram | 0 | 29.7 |
| B100 Unit: cents per litre | 0 | 8.7 |
Table 4: Rates for fuel acquired from 1 July 2021 to 1 August 2021
| Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1 below) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2 below) |
|---|---|---|
| Liquid fuels – for example, diesel or petrol Unit: cents per litre | 16.3 | 42.7 |
| Blended fuels: B5, B20, E10 Unit: cents per litre | 16.3 | 42.7 |
| Blended fuel: E85 Unit: cents per litre | 0 | 18.305 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre | 0 | 13.9 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram | 0 | 29.3 |
| B100 Unit: cents per litre | 0 | 8.5 |
Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.
Note 2: Claims for packaging or supplying fuel can use the ‘all other business uses’ rate for the appropriate eligible fuel type.
Note 3: From 30 March 2022 until 28 September 2022, businesses using fuel in heavy vehicles for travelling on public roads will not be able to claim fuel tax credits as the road user charge (RUC) exceeds the excise duty paid.
Source: ATO