This rate accounts for the road user charge (which is subject to change) and applies to fuel used in a heavy vehicle for travelling on public roads.
Find out about: See also: Watch: Fuel tax credits: Tax basics for small business.
Liquid fuels for example, diesel or petrol.143, non-combustible uses, such as: fuel you use directly as a mould release fuel you use as an ingredient in the manufacture of products that are not suitable for use as fuel in an internal combustion engine.Luxury car tax rate, cars with a luxury car tax (LCT) value over the attract.On this page: Liquid fuels, all rates in cents per litre unless otherwise stated.The amount depends on when you acquire the fuel, what fuel you use and the activity you use.Diesel and other liquid fuels.933 (see 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 (see ).Fuel-efficient vehicles, other vehicles,526 65,526 64,375 63,375 61,375 60,375 59,375 57,375 57,000 57,180, see also: Luxury car tax rate and st modified: QC 38161.The road user charge currently exceeds the rate of duty paid for gaseous fuels.Liquid fuels for example, diesel or petrol.643 (see specified off-road activities in: agriculture fishing forestry, liquid fuels for example, diesel or petrol.143, other off-road activities where the fuel is combusted for example: mining marine or rail transport (including emergency vessels) nursing and medical.See also: Gaseous fuels All rates in cents per litre unless otherwise stated.
If you buy a car with a GST-inclusive value above these LCT thresholds, you must pay LCT.
We've developed some useful tools to help you work out which of your business activities are eligible and what rates apply, and a calculator to help you work out your claim.
Heating oil and kerosene.933 (see notes to table 1, a heavy vehicle is a vehicle with a gross vehicle mass (GVM) greater than.5 tonnes.LCT thresholds, financial year.In general, the value of a car includes the value of any parts, accessories or attachments you supplied, or imported, at the same time as the car.The rates for these activities account for the carbon charge.Luxury car tax thresholds, the following table lists the LCT thresholds for the relevant financial year the financial year the car was imported, acquired or sold.All other business uses (including to power auxiliary equipment of a heavy vehicle)2.Liquid fuels for example, diesel or petrol.143, packaging fuels in containers of 20 litres or less for uses other than in an internal combustion engine.Last modified: QC 16857.Table 1: Rates tractor supply coupon code 10 for fuel acquired from to Eligible fuel type, unit, used in heavy vehicles for travelling on public roads.The road user charge currently exceeds the rate for E85.