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How to calculate your Fuel Tax Credits (FTC) rebates

How to calculate your Fuel Tax Credits (FTC) rebates

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 42.3 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.

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The higher rate of fuel tax credits (currently up to 42.3 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 1 July – 3 August 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.


Eligible fuel type
Rebate rate for fuel used in heavy vehicles on public roadsRebate 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

16.5 cents/litre

42.3 cents/litre

Blended fuels: B5, B20, E10

16.5 cents/litre

42.3 cents/litre

Liquefied petroleum gas (LPG)

Not eligible

13.8 cents/litre

Liquefied natural gas (LNG) or compressed natural gas (CNG)

Not eligible

29.0 cents/kg

Blended fuel: E85

Not eligible

18.16 cents/litre

B100

Not eligible

7.1 cents/litre

*Note: Rates are as at 1 July – 3 August 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.

What is classed as ‘off-road’ areas for FTC?

Off-road areas are classified as any travel off a public road and can include any of the following:

  • Truck stop
  • Vehicle depot
  • Farm
  • Mining site
  • Quarry
  • Logging site
  • Construction site
  • Loading dock
  • Private road
  • Council refuge site

FTC rebate exemptions

The following items are exempt from being claimed under the FTC scheme:

  • Aviation fuels
  • Fuel used in light vehicles travelling on public roads
  • Fuel used in heavy vehicles that don’t meet the specified environmental criteria for fuel emissions
  • FTC that has already been claimed earlier in the supply chain
  • Fuel that was stolen, lost or disposed of
  • Fuel used for private purposes
Let technology get the maximum FTC rebates for you!
Keeping track of your fuel usage used to be an administrative nightmare. But technology now takes the guesswork and administrative pain out of the FTC rebate process. Automate the entire FTC process
Save significant admin time
Capture fuel usage in real-time
Stop under-claiming and leaving money on the table

EROAD’s Fuel Tax Solution can get you on the road to better rebates

EROAD’s FTC Solution, has been designed to provide your business with analytics and insights to help you make better decisions about your fleet as well as maximise your FTC returns.

Simply by installing our advanced GPS tracking devices in your vehicles, you can track all fleet and vehicle activity, location and fuel usage – both on and off the road – at the touch of a button!

What’s more, you can also reduce unnecessary fuel spend and pinpoint inefficiencies.

How EROAD’s FTC Solution works

EROAD’s FTC Solution allows you to collect, manage and compile the right data to accurately complete, and maximise, your FTC claim. 

  1. EROAD’s GPS tracking hardware is installed in your fleet vehicles.
  2. If the vehicle has any auxiliary equipment, this is connected directly to the Ehubo (up to 3 connections possible).
  3. An electronic GPS trail is then created for every vehicle via EROAD’s tracking hardware unit. Data on the vehicle’s performance, activity and location is recorded and classified as either being on a public road or off-road.
  4. EROAD’s FTC Solution also records other activity such as a vehicle’s ignition being turned on or off, idling and auxiliary equipment being operated off-road.
  5. The one web-based interface EROAD’s ‘Depot’ allows for easy analysis and custom zones to be created in the system to define on-road and off-road areas for claims. For instance, a construction site on a main road can be ‘geofenced’ as an off-road worksite in order to claim the maximum FTC entitlement.
  6. Fuel consumption rates are set up based on engine diagnostics, manufacturers specifications or sampling for idling and auxiliary equipment usage.
  7. Fuel transactions are easily uploaded in the Depot via CSV bulk upload.
  8. All data for the reporting period are compiled into an easy-to-read report for EROAD’s FTC Solution.
  9. All data and fuel transactions are securely stored in EROAD’s Depot system alongside an archived record of the claim per reporting period.
  10. Data can then be easily uploaded to your office financial systems.
  11. Collect the maximum monthly FTC rebate you deserve!

“Departments used to assign roughly $6K per month to vehicle cost allocation. Now it’s around $2500 per month. EROAD has also had a huge impact on fuel costs. In the first month of using EROAD we received 7000 over-speed alerts. We now see fewer than 150 a week, and only four or five of these are for sustained periods of time. As a result, I’ve seen my fuel cost drop by up to $3,000 per month, with increased utilisation and kilometres travelled by the fleet.”

Ken McEwen

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