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Change in Fuel Tax Credits
Change in Fuel Tax Credits
From the 1st of January 2009, we have change in the rates for fuel tax credits

 

Fuel tax credits rates and eligible fuels as at 1 January 2009

                                                            PDF Printable Copy

Refer to this table to find out how much you can claim. The rate varies according to the fuel you have used and the activity in which you used it.

TABLE: Fuel tax credits - what you can claim in cents per litre

Activity/business use

Eligible fuel

From 1 July 2006

From
1 July 2008

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.

18.51*

18.51*

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.

18.51*

18.51*

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

38.143

38.143

All taxable fuels including petrol.

Petrol has only been eligible since 1 July 2008.

Nil

38.143

38.143

Burner applications

All taxable fuels - for example, diesel, petrol, heating oil, kerosene and fuel oil.

38.143

38.143

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

38.143

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

38.143

38.143

Supply of fuel for domestic heating.

Heating oil and kerosene

38.143

38.143

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

38.143

38.143

Emergency vessels

Diesel and fuel oil.

38.143

38.143

38.143

All taxable fuels including petrol.

Petrol has only been eligible since 1 July 2008.

Nil

38.143

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.

Nil

19.0715**

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.



15th-January-2009