Clean energy - changes to fuel tax credits and excise duty

Opt-in scheme

Certain large users of liquid fuels can apply to the Clean Energy Regulator to opt-in to the carbon pricing mechanism. If the application is accepted, they will be declared a designated opt-in person. From 1 July 2013, a designated opt-in person will discharge their carbon liability on their liquid fuel use through the carbon pricing mechanism instead of through the excise and fuel tax credit systems.

If you are a designated opt-in person who is registered for fuel tax credits:

• the fuel tax credit rates for liquid fuels you acquire from 1 July 2013 will no longer be reduced by the carbon charge - therefore you can claim the full rate of 38.143 cents per litre for liquid fuels you use in eligible off-road activities, such as construction, mining or landscaping
• you will be able to claim fuel tax credits at a rate equal to the carbon charge for domestic aviation fuels you acquire from 1 July 2013.

Sections within Fuel tax credit rate changes

• Rate changes due to increased carbon charge amounts
• Rate changes for non-transport gaseous fuels
• Opt-in scheme