Other off-road activities where the fuel is combusted
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Refer to Fuel tax credit rates and eligible fuels for the rates from 1 July 2012, for these activities. You need to use the rate that applied when you acquired the fuel.
Fuel tax credits for these activities are reduced by an amount of carbon charge relevant to the fuel you use.
You may have previously claimed for these activities at either the full rate (38.143 cents per litre) or the half rate (19.0715 cents per litre) for taxable liquid fuels you acquired before 1 July 2012.
If your activity is not listed here, it may be eligible under another activity.
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Examples of these activities
The following are examples of eligible off-road activities where the fuel is combusted - it is not a complete list:
- mining
- marine and rail transport
- nursing and medical services
- burner applications
- electricity generation by commercial generator plant, stationary generator or a portable generator
- construction
- manufacturing
- wholesale/retail
- property management
- landscaping
- dredging
- panel beating
- greenhouse heating
- in cement kilns
- quarrying
- in industrial furnaces.
Example: Quarrying
Michael's Sand Supplies Pty Ltd quarries sand to use in landscaping. From 1 July 2008, Michael has been claiming fuel tax credits at 19.0715 cents per litre for the diesel he uses in his excavators.
For diesel acquired from 1 July 2012 to 30 June 2013, Michael can claim 31.933 cents per litre for this activity - which is the full fuel tax credit rate of 38.143 cents less the carbon charge for diesel. This rate will change annually.
Example: Generating electricity
Natalie operates a caravan park and supplies electricity for residents to use. From 1 July 2006, she has been claiming fuel tax credits at the rate of 38.143 cents per litre for the diesel she uses in her stationary generator.
From 1 July 2012 to 30 June 2013, Natalie can claim fuel tax credits at the rate of 31.933 cents per litre for the diesel acquired and used in her generator. This rate will change annually.
Example: Burner use
Pauline operates a foundry and uses diesel to run her furnace. From 1 July 2006, Pauline has been claiming fuel tax credits at the rate of 38.143 cents per litre.
For diesel acquired from 1 July 2012 to 30 June 2013, the fuel tax credit rate is reduced to 31.933 cents per litre due to the carbon charge. This rate will change annually.
Example: Construction
Giorgio's company is contracted to do some earthworks for the local council on sites. From 1 July 2008, Giorgio has been claiming fuel tax credits of 19.0715 cents per litre for the petrol he uses in his bobcat and his compactor.
For petrol acquired from 1 July 2012 to 30 June 2013, Georgio can claim 32.623 cents per litre for this activity. This rate will change annually.
Example: Manufacturing
Wesley operates a diesel forklift to move materials and products around his steel fabrication workshop. From 1 July 2008, Wesley has been claiming fuel tax credits of 19.0715 cents per litre for the diesel he uses in his forklift.
For diesel acquired from 1 July 2012 to 30 June 2013, Wesley can claim 31.933 cents per litre for this activity. This rate will change annually.
Example: Landscaping
Anne-Maree owns a landscaping franchise. From 1 July 2008, she has been claiming fuel tax credits at 19.0715 cents per litre for the petrol she uses in her whipper-snipper and in her ride-on lawn mower.
For petrol acquired from 1 July 2012 to 30 June 2013, Anne-Maree can claim 32.623 cents per litre for this activity. This rate will change annually.
Example: Property management
Kylie has a property management business and maintains a number of rental properties. From 1 July 2008, Kylie has been claiming fuel tax credits at 19.0715 cents per litre for the petrol she uses in her lawn mower, blower-vac and other equipment.
For petrol acquired from 1 July 2012 to 30 June 2013, Kylie can claim 32.623 cents per litre for this activity. This rate will change annually.
Sections within Eligible activities
Last Modified: Wednesday, 12 December 2012