Fuel Tax Credits from Jan. 2009

Fuel tax credits rates and eligible fuels
from 1 January 2009

Source: Australian Taxation Office

The table below refers to what you can claim in cents per litre. The rate varies according to the fuel you have used and the activity in which you used it.

The following rates apply from 1 January 2009:

Activity/business use Eligible fuel From
1 January 2009
 

In a vehicle greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM). 
 All taxable fuels – for example, diesel and petrol. 17.143*
 

Emergency vehicles greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM). 
 All taxable fuels – for example, diesel and petrol. 17.143*
 

Specified activities eligible since 1 July 2006 in: 
  • agriculture
  • fishing
  • forestry
  • mining
  • marine transport
  • rail transport, and
  • nursing and medical.
 Diesel and fuel oil 38.143
All taxable fuels including petrol.Petrol has only been eligible since 1 July 2008. 38.143
 

Burner applications 
 All taxable fuels – for example, diesel, petrol, heating oil, kerosene and fuel oil. 38.143
 

Non-fuel uses such as: 
  • fuel you use directly as a mould release, and
  • fuel you use as an ingredient in the manufacture of products.
 All taxable fuels – for example, kerosene, fuel oil, toluene, mineral turpentine and white spirit. 38.143
 

Packaging fuels in containers of 20 litres or less for non-internal combustion engine use. 
 Mineral turpentine, white spirit, kerosene and certain other fuels. 38.143
 

Supply of fuel for domestic heating. 
 Heating oil and kerosene 38.143
 

Electricity generation by a commercial generation plant, a stationary generator or a portable generator. 
 All taxable fuels – for example, diesel, petrol, heating oil, kerosene, and fuel oil. 38.143
 

Emergency vessels 
 Diesel and fuel oil. 38.143
All taxable fuels including petrol.Petrol has only been eligible since 1 July 2008. 38.143
 

All other activities, machinery, plant and equipment are eligible from 1 July 2008. Examples of activities are: 
  • construction
  • manufacturing
  • wholesale/retail
  • property management, and
  • landscaping.
 All taxable fuels – for example, diesel and petrol. 19.0715**

* This rate accounts for the road user charge, which is subject to change.

** The rate of 19.0715 cents per litre is 50% of the full rate of 38.143 cents per litre. The full rate will apply to all these activities from 1 July 2012.

This information is for guidance only and is not intended as specific advice to any reader. Professional advice should be obtained before acting on any information contained herein. The publisher accepts no responsibility for loss occasioned to any person or organisation as a result of action or the refrain of action as a consequence of the contents of this publication.