The amount of FTC you can claim depends on when the fuel was purchased, what sort of fuel it was and how it was used i.e. whether it was on a public road or off-road such as at a depot, farm etc.
It’s also very common for some vehicles to use a tank of fuel on a combination of off-road and public road activities - so it needs to be documented and divided up between the different FTC rates.
Fuel tax credit rates also change regularly, but currently range from 4.2 cents to 41.8 cents* per litre for off-road.
Some fuels and activities are also not eligible for FTC – such as the fuel used on a public road for light vehicles (less than 4.5 tonnes gross vehicle mass (GVM)) or liquefied natural gas.
The higher rate of fuel tax credits (currently up to 41.8 cents per litre*) can be claimed from the Australian Tax Office (ATO) whenever your vehicles or equipment are idling, driving or operating ‘off’ a public road.
*Note: Rates are as at 5 August – 31 January 2020. FTC rates are reviewed every six months so may differ slightly from those above. The off-road rate also varies depending on fuel type. Please see the Australian Taxation Office for more details here.
The ATO table below outlines the fuels eligible for each FTC rebate.
The ATO table below outlines the fuels eligible for each FTC rebate.
|
|
Rebate rate for fuel used in heavy vehicles on public roads |
Rebate rate for fuel used in all other off-road business operations (including powering auxiliary equipment of a heavy vehicle) |
|
Liquid fuels, i.e. diesel or petrol |
16.0 cents/litre |
41.8 cents/litre |
|
Blended fuels: B5, B20, E10 |
16.0 cents/litre |
41.8 cents/litre |
|
Liquefied petroleum gas (LPG) |
Not eligible |
13.7 cents/litre |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) |
Not eligible |
28.7 cents/kg |
|
Blended fuel: E85 |
Not eligible |
15.62 cents/litre |
|
B100 |
Not eligible |
5.6 cents/litre |
*Note: Rates are as at 5 August – 31 January 2020. FTC rates are reviewed every six months so may differ slightly from those above. The off-road rate also varies depending on fuel type.
Off-road areas are classified as any travel off a public road and can include any of the following:
FTC rebate exemptions
The following items are exempt from being claimed under the FTC scheme:
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