% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/fuel_tax_credits.R
\name{ato_fuel_tax_credits}
\alias{ato_fuel_tax_credits}
\title{Fuel Tax Credits by industry and claim period}
\source{
Australian Taxation Office Excise and Fuel Tax Credit
data. Licensed CC BY 3.0 AU.
}
\usage{
ato_fuel_tax_credits(year = "latest", by = c("industry", "fuel", "period"))
}
\arguments{
\item{year}{\code{"YYYY-YY"} or \code{"latest"}.}

\item{by}{One of \code{"industry"} (default, by ANZSIC division),
\code{"fuel"} (by fuel type), or \code{"period"} (quarterly rates).}
}
\value{
An \code{ato_tbl}.
}
\description{
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.
}
\details{
The ATO publishes FTC data as part of the Excise Data release
and in standalone FTC tables.
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try(head(ato_fuel_tax_credits(year = "latest", by = "industry")))
options(op)
}
}
\references{
Commonwealth of Australia. \emph{Fuel Tax Act 2006}; \emph{Fuel
Tax (Consequential and Transitional Provisions) Act 2006}.

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

Intergovernmental Panel on Climate Change (2022). \emph{Climate
Change 2022: Mitigation of Climate Change}. Chapter 13
covers fossil-fuel subsidy reform.
}
\seealso{
Other specialist: 
\code{\link{ato_compliance}()},
\code{\link{ato_division293}()},
\code{\link{ato_international}()},
\code{\link{ato_medicare_levy}()},
\code{\link{ato_prrt}()},
\code{\link{ato_rba}()},
\code{\link{ato_state_tax}()},
\code{\link{ato_tax_expenditures}()},
\code{\link{ato_whm}()}
}
\concept{specialist}
