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Fuel tax credit rates change from 1 July 2016

On 1 July 2016, fuel tax credit rates for:

  • heavy vehicles that use taxable fuel such as diesel or petrol, and travel on public roads, increased to 13.6 cents per litre – this change is due to a decrease in the road user charge
  • biodiesel and fuel ethanol manufactured in Australia changed, as excise duty rates took effect for biofuels.

Remember to apply the correct rate when you calculate the fuel tax credit claim on your business activity statement (BAS).

Fuel tax credit rates are indexed twice a year, in February and August, in line with the consumer price index (CPI).

If you use heavy vehicles mainly off public roads, your vehicles may be on the list of heavy vehicles that the ATO considers are used fully off public roads – for example, harvesters or bulldozers.

You can also use the ATO’s online tools to help calculate fuel tax credit claims and work out which business activities are eligible.


Griffin & Associates

79 Denham St, Townsville City QLD 4810

Phone 07 4772 6588

Chartered Accountants