AUS_te_177.......
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Fuel Tax Credits

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Australian Treasury - Budget Portfolio Statements (1999-2000,2003-2006,2009-2018), Webb (2000,2001), Australian Taxation Office (various years), Australian Treasury (2001)

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This programme dates from 1982 when the Federal Government replaced the old exemption certificate scheme — which was prone to abuse — with a new Diesel Fuel Rebate Scheme. The scheme subsequently went through several changes in terms of coverage and rates, being first renamed the Energy Grants Credit Scheme (EGCS) in 2003, before it was given its current name in July 2006.
Payments under Australia’s Fuel Tax Credits correspond to the full amount of excise paid for off-road users while on-road heavy transport only gets a partial rebate, with the shortfall representing a notional road-user charge. Most beneficiaries are businesses using diesel fuel in machinery, equipment, or heavy vehicles (vehicles weighing more than 4.5 tonnes), though certain emergency vehicles and households generating their own electricity are also eligible.
The mining sector is a prime beneficiary of the Fuel Tax Credits, accounting for about a third of all transfers in recent years. As such, the measure could arguably be considered producer support since it lowers the cost of inputs used in the coal-mining and hydrocarbon sectors. However, this inventory treats the Fuel Tax Credits as consumer support given the general applicability of the measure’s eligibility criteria for businesses.
The annual amounts reported under the Fuel Tax Credits also include those reported under the Diesel and Alternative Fuels Grants Scheme starting in 2003, and those reported under the Energy Grants Credits Scheme (on-road) starting in 2006.

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FY starts on 1 July; Includes old EGCS payments

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start date: 1982

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Australian Dollar
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The measure is active

AUS_te_177.......Name of collection/source

Fuel Tax Credits

Direct source

Australian Treasury - Budget Portfolio Statements (1999-2000,2003-2006,2009-2018), Webb (2000,2001), Australian Taxation Office (various years), Australian Treasury (2001)

Source metadata

This programme dates from 1982 when the Federal Government replaced the old exemption certificate scheme — which was prone to abuse — with a new Diesel Fuel Rebate Scheme. The scheme subsequently went through several changes in terms of coverage and rates, being first renamed the Energy Grants Credit Scheme (EGCS) in 2003, before it was given its current name in July 2006.
Payments under Australia’s Fuel Tax Credits correspond to the full amount of excise paid for off-road users while on-road heavy transport only gets a partial rebate, with the shortfall representing a notional road-user charge. Most beneficiaries are businesses using diesel fuel in machinery, equipment, or heavy vehicles (vehicles weighing more than 4.5 tonnes), though certain emergency vehicles and households generating their own electricity are also eligible.
The mining sector is a prime beneficiary of the Fuel Tax Credits, accounting for about a third of all transfers in recent years. As such, the measure could arguably be considered producer support since it lowers the cost of inputs used in the coal-mining and hydrocarbon sectors. However, this inventory treats the Fuel Tax Credits as consumer support given the general applicability of the measure’s eligibility criteria for businesses.
The annual amounts reported under the Fuel Tax Credits also include those reported under the Diesel and Alternative Fuels Grants Scheme starting in 2003, and those reported under the Energy Grants Credits Scheme (on-road) starting in 2006.

Unit of measure usedAustralian DollarPeriodicity

start date: 1982

Other data characteristics

FY starts on 1 July; Includes old EGCS payments

Other comments

The measure is active