Mixed-use supplies

Gaseous fuel must be treated as transport gaseous fuel for excise purposes if:

  • it is delivered for mixed use (for both transport and non-transport use) into one tank, or
  • the intended end use is unknown when it is delivered into the Australian domestic market.

An automatic remission or exemption can only be applied to non-transport gaseous fuel that is delivered into different tanks (from the tanks that any transport gaseous fuel is delivered into) and invoiced separately.

You must clearly identify transport and non-transport gaseous fuel supplies and report and pay duty on the transport gaseous fuel. You need to keep records of your supplies of non-transport LPG or LNG and will be required by your periodic settlement permission (PSP) to report on non-transport LPG or LNG you have used or delivered into the Australian domestic market if we request it.

If you don't hold a licence, and receive and store both transport and non-transport gaseous fuel, you're required to keep those supplies separate. If you only have one tank, then the entire amount needs to be received and stored as transport fuel.

You may need an excise licence to mix transport and non-transport fuel in the one tank. This is considered to be blending and in most instances is treated as excise manufacture.

See also:

Last modified: 04 Jan 2016QC 47682