Fuel consumption rates reference guide

Disclaimer: The fuel consumption rates listed in this guide are general reference figures based on publicly available Australian and international research. The actual fuel consumption for your specific vehicles may differ significantly depending on vehicle age, condition, payload, drivetrain, terrain, and operating practices. The rates you set in the system directly affect your FTC calculations. You should use rates that accurately reflect your fleet's actual consumption. If you are unsure, consult your vehicle manufacturer's specifications, your fuel records, or a qualified advisor.

Fuel consumption rates are used to estimate how much fuel a vehicle uses over a given distance or period of time. Depending on your FTC calculation method, you may need to set rates in either litres per 100 kilometres (L/100km) or litres per hour (L/hr).

This guide provides general reference ranges for common vehicle types and operational contexts to help you understand what reasonable rates look like.

Units explained

L/100km — how much fuel is consumed per 100 km travelled. This is the standard Australian measure and is commonly found on vehicle specification sheets, ABS survey data, and government transport modelling.

L/hr — how much fuel is consumed per hour of operation. This is more relevant for vehicles that operate at variable or low speeds, spend significant time idling, or work in contexts where distance is not a reliable proxy for fuel use (e.g. off-road equipment, mining haul trucks, stationary machinery).

Converting between the two:

L/hr = (L/100km × Speed in km/hr) ÷ 100

For example, a truck consuming 50 L/100km at an average speed of 60 km/hr burns 30 L/hr.

Light vehicles

Light vehicles include passenger cars, SUVs, utes, and light commercial vehicles (GVM under 4.5 tonnes).

L/hr equivalents for light vehicles (at typical operating speeds):

Medium and heavy rigid trucks

Medium rigid trucks have a GVM between 4.5 and 12 tonnes. Heavy rigid trucks exceed 12 tonnes but are not articulated.

L/hr equivalents for rigid trucks:

Articulated trucks and B-doubles

Articulated trucks (semis, B-doubles, road trains) are the largest on-road vehicles and show the widest variation in fuel consumption due to the compounding effects of load, gradient, and road surface.

Australian fleet benchmarks

The Australian Bureau of Statistics Survey of Motor Vehicle Use (2020) reports a fleet-wide average of 53.1 L/100km for articulated trucks. This average includes unladen return trips and favourable highway conditions, so fully loaded vehicles in demanding conditions regularly exceed it.

On-road operations

For articulated trucks operating primarily on sealed roads (including mixed urban and rural running):

A rate of around 30 L/hr is a conservative, well-supported figure for mixed on-road articulated truck operations at realistic average speeds.

Off-road and unsealed road operations

Off-road and unsealed forest road operations attract substantially higher fuel consumption. Multiple compounding factors apply:

• Road surface roughness — unsealed and gravel roads impose additional rolling resistance. Research documents increases of 1–2% per unit of roughness above sealed highway baseline, with forest roads typically 3–10 times rougher.
• Gradient — the dominant factor for heavy vehicles. Queensland Transport and Main Roads modelling applies a +30% correction at a 10% gradient for heavy vehicles. On steep ascents, fuel demand approaches maximum; engine braking on descents does not recover equivalent fuel savings.
• Speed reduction — slower speeds lower L/hr but the dramatically higher L/100km means hourly rates remain elevated.
• Load state — fully loaded vehicles on unsealed roads experience the greatest combined penalties.
• Idling and operational stops — gates, loading points, and manoeuvring contribute idle consumption (approximately 2–4 L/hr at idle for heavy vehicles).

Scandinavian research (Svenson & Fjeld, Scandinavian Journal of Forest Research, 2016) studying 60-tonne logging trucks on combined public/forest road networks found:

• Average consumption of 71.4 L/100km across the full route
• Weight × gradient interaction explaining an 86% increase in fuel consumption between empty and fully loaded
• Combined effects of gradient, curvature, and roughness explaining a 107% increase in worst-case segments

A rate of around 50 L/hr is consistent with the upper-middle range of observed off-road heavy truck consumption under loaded forestry and mining conditions, and is appropriate where vehicles are operating on steep, rough unsealed tracks at 40–55 km/hr.

Summary reference table

How to determine your specific rates

The reference figures in this guide are a starting point. The ATO expects businesses to use fuel consumption rates that are fair and reasonable for their specific circumstances. You can use any appropriate, reliable method to establish your rates, provided you keep documentary evidence to support that the rate is reasonable and applicable to your vehicles.

Live fuel consumption testing

The ATO explicitly endorses live testing as an acceptable method. The general approach is:

1. Fill the vehicle's tank to a known level (or record a dipstick measurement).
2. Operate the vehicle under normal conditions for a representative period or distance.
3. Refuel (or take another dipstick reading) to determine exactly how much fuel was consumed.
4. Divide total consumption by distance or operating hours to derive L/100km or L/hr.

The ATO notes that testing must account for variables that affect consumption including vehicle age and model, GVM, driver behaviour, terrain, climatic conditions, travel distance, and the type of activity performed. Retain records of the test conditions and results.

Engine Control Module (ECM) / engine diagnostic reports

The ATO explicitly accepts engine diagnostic data as a valid method for determining fuel consumption rates. Modern heavy vehicles record detailed fuel use data in their engine management systems, which can be downloaded as a report.

ECM or engine diagnostic reports can provide:

• Average driving fuel consumption (L/100km or km/L)
• Idle fuel consumption rates
• Operating hours and fuel totals for defined periods

If your report shows consumption in km/L rather than L/100km, convert it using:

L/100km = 100 ÷ km/L

For example: 100 ÷ 2.03 km/L = 49.3 L/100km.

Hours-based method

If you keep records of operating hours, you can establish an average hourly fuel consumption rate. The ATO accepts this approach where you keep records of operating times and fuel used during a sample period that accurately reflects your normal business activities.

Manufacturer's specifications

Manufacturer-published fuel consumption data is an acceptable starting point, particularly where live testing or ECM data is unavailable. Keep in mind that manufacturer figures are typically measured under controlled conditions and may not reflect loaded, off-road, or mixed-use operations.

Sampling and periodic review

The ATO allows businesses to determine a reliable consumption rate from a representative sample period and then apply it across multiple BAS periods — provided the sample accurately reflects standard business activities and you review it if operating conditions change materially.

ATO guidance references

• Calculating eligible fuel quantities
• Work out your fuel tax credits — heavy vehicles
• PCG 2016/11 — Apportioning taxable fuel used in a heavy vehicle with auxiliary equipment

Key sources

The figures in this guide draw on the following publicly available references:

• Australian Bureau of Statistics — Survey of Motor Vehicle Use, Australia, 12 months ended 30 June 2020
• Queensland Department of Transport and Main Roads — Cost-Benefit Analysis Manual, Vehicle Operating Costs section (gradient and roughness correction factors for heavy vehicles)
• Svenson, G. & Fjeld, D. (2016) — The impact of road geometry and surface roughness on fuel consumption of logging trucks, Scandinavian Journal of Forest Research, 31(5)
• NCAT Report 15-02 — Literature review on road surface impact on fuel consumption for heavy vehicles

Related

• How to manage asset details and fuel burn settings
• How Nuonic calculates FTC
• Explanation of common FTC calculation methods