The fuel tax credit calculator on the ATO website 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 statements (BAS).
Note: All rates are in cents per litre unless otherwise stated.
Eligible fuel type |
Unit |
Used in heavy vehicles for travelling on public roads |
All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 1 ) |
---|---|---|---|
Liquid fuels , for example diesel or petrol |
cents per litre |
16.5 |
42.3 |
Blended fuels : B5, B20, E10 |
cents per litre |
16.5 |
42.3 |
Liquefied petroleum gas (LPG) ( duty paid ) |
cents per litre |
0.0 |
18.3 (see note 3) |
Liquefied natural gas (LNG) or compressed natural gas (CNG) ( duty paid ) |
cents per kilogram |
0.0 |
29 |
Blended fuel: E85 |
cents per litre |
0.0 |
18.16 |
B100 |
cents per litre |
0.0 |
7.1 |
Note 1: There was no increase in fuel tax credit rates in August 2020.
Note 2: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.
Note 3: Claims for packaging or supplying fuel can use the 'all other business uses' rate for the appropriate eligible fuel type.
82 High Street
North Rockhampton
QLD 4701
Australia
Liability limited by a scheme approved under Professional Standards Legislation