COVID-19 Updates

Fuel tax rebate confusion

Fuel Pump

NatRoad has had a number of recent inquiries about the current fuel tax rebate rates.  The rates are currently set out at the ATO web site.

NatRoad questioned the accuracy of the published rates, and the ATO clarified how they had been reached.  In summary:

  • FTC rates for heavy vehicles for travelling on a public road increased to 16.9 cpl as part of the February 2021 indexation.
  • The rates then dropped to 16.3 cpl from 1 July as a result of the Road User Charge (RUC) increase.
  • The rates then increased to 16.9 cpl as part of the August 2021 indexation.

The confusion around the rates appears to be related to the RUC – which increased on 1 July from 25.8 cpl to 26.4 cpl.  This affected the FTC rate for heavy vehicles travelling on a public road.

For information, here are the relevant Determinations setting out the applicable road user charge rate.

Fuel Tax (Road User Charge) Determination 2021

Fuel Tax (Road User Charge) Determination 2017

Please also see the NatRoad webinar on Calculating Your Fuel Tax Credits presented by Anthony Harmer, Deloitte on Wednesday 4 August 2021.