Fuel Tax Credits by industry and claim period

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".

by

One of "industry" (default, by ANZSIC division), "fuel" (by fuel type), or "period" (quarterly rates).

Value

An ato_tbl.

Details

The ATO publishes FTC data as part of the Excise Data release and in standalone FTC tables.

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")))
#> Error in ato_ckan_resolve(ATO_PACKAGE_IDS$excise, pattern) : 
#>   No resource in "excise-data" matches
#> "fuel.*(credit|ftc).*industry|ftc.*industry".
#> ℹ Available: "Spirits and other excisable beverage clearances", "Historical
#>   Excise Rates", "Historical FTC rates", and "Beer Clearance Summary Data"
options(op)
# }