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Fuel Tax Credits by industry and claim period

Source: R/fuel_tax_credits.R
ato_fuel_tax_credits.Rd

Returns the Fuel Tax Credits scheme data: entitlement rates by fuel type, claim totals by industry. FTC is a major implicit fossil-fuel subsidy and is a key lens for decarbonisation policy cost-benefit analysis.

Usage

ato_fuel_tax_credits(year = "latest", by = c("industry", "fuel", "period"))

Source

Australian Taxation Office Excise and Fuel Tax Credit data. Licensed CC BY 3.0 AU.

Arguments

year

"YYYY-YY" or "latest". Applies to by = "industry" only; the rates file is a single all-years workbook.

by

One of "industry" (default, claim totals by ANZSIC division, from Taxation Statistics), "fuel" or "period" (both return the historical entitlement-rate schedule by fuel type, from Excise Data).

Value

An ato_tbl.

Details

FTC data lives in two different places and this function routes between them. Claim totals by industry are an Excise table inside the annual Taxation Statistics release (tsNNexcise04ftcbyindustryyear.xlsx). Entitlement rates are in the separate, more frequently updated Excise Data package (historical-ftc-rates-*.xlsx, rates by fuel type back to 2006). Earlier versions looked for both in Excise Data, where the industry table has never been published.

References

Commonwealth of Australia. Fuel Tax Act 2006; Fuel Tax (Consequential and Transitional Provisions) Act 2006.

Denniss, R. and Grudnoff, M. (2021). Fossil fuel subsidies in Australia. The Australia Institute. FTC-as- subsidy framing used in decarbonisation policy analysis.

Intergovernmental Panel on Climate Change (2022). Climate Change 2022: Mitigation of Climate Change. Chapter 13 covers fossil-fuel subsidy reform.

See also

Other specialist: ato_compliance(), ato_division293(), ato_international(), ato_medicare_levy(), ato_prrt(), ato_rba(), ato_state_tax(), ato_tax_expenditures(), ato_whm()

Examples

# \donttest{
op <- options(ato.cache_dir = tempdir())
try(head(ato_fuel_tax_credits(year = "latest", by = "industry")))
#> ℹ Downloading <https://data.gov.au/data/dataset/faea4485-f407-457d-97f8-3f0822c…
#> ✔ Downloading <https://data.gov.au/data/dataset/faea4485-f407-457d-97f8-3f0822c…
#> 
#> # ato_tbl: ATO fuel tax credits latest (industry)
#> # Source:   https://data.gov.au/data/dataset/faea4485-f407-457d-97f8-3f0822ccd654/resource/c12e48ca-4b65-499c-8455-a3ced570e800/download/ts24excise04ftcbyindustryyear.xlsx
#> # Licence:  CC BY 3.0 AU
#> # Retrieved: 2026-08-23 17:35 UTC 
#> # Snapshot: 2026-04-24
#> # SHA-256:  70fd11f4cb4bdf94...
#> # Rows: 6  Cols: 6
#> 
#>   financial_year1                      broad_industry2
#> 1         2006–07 a. Agriculture, Forestry and Fishing
#> 2         2006–07 a. Agriculture, Forestry and Fishing
#> 3         2006–07 a. Agriculture, Forestry and Fishing
#> 4         2006–07 a. Agriculture, Forestry and Fishing
#> 5         2006–07 a. Agriculture, Forestry and Fishing
#> 6         2006–07 a. Agriculture, Forestry and Fishing
#>                             fine_industry2 claims_no entities_no    claims
#> 1  011 Nursery and Floriculture Production      2270          na   3772888
#> 2       012 Mushroom and Vegetable Growing      9505          na  28806433
#> 3           013 Fruit and Tree Nut Growing     20060          na  25647865
#> 4 014 Sheep, Beef Cattle and Grain Farming    156510          na 307332381
#> 5                   015 Other Crop Growing     16400          na  64401162
#> 6                 016 Dairy Cattle Farming     25160          na  31727049
options(op)
# }