Fuel Tax Credit rates have changed from 1 July 2014 for many off-road activities and for non-transport gaseous fuels used in agriculture, fishing and forestry activities.There is no change to the rate for fuels used in heavy vehicles for travelling on public roads.

The most common Fuel Tax Credit rates from 1 July 2014 are as follows:

Business use 

Eligible fuel

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 cents/litre
All other business uses – on private roads, off public roads
and non-fuel uses
Liquid fuels – for example, diesel or petrol
38.143 cents/litre
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
10 cents/litre
Duty paid LNG or CNG – transport
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.For a full list of Fuel Tax Credit rates go to www.ato.gov.au/Rates/Fuel-tax-credit-rates-and-eligible-fuels/