You can claim fuel tax credits where you acquire, manufacture or import duty paid LPG if both the following apply:
- you supply the LPG in or into cylinders of 210 kilograms or less
- the LPG is for use other than in an internal combustion engine of either a motor vehicle or vessel (excluding for use in a forklift).
See also:
Example
In August 2014, Gas Tank Ltd acquires bulk duty paid LPG for both transport and non-transport use. They transfer some of it into small 9-kilogram LPG gas bottles that they sell to a service station. The service station then sells the LPG gas bottles to its customers, primarily for BBQ use.
Because Gas Tank Ltd supplied some of the duty paid LPG in containers of 210 kilograms or less for use other than in an internal combustion engine, Gas Tank Ltd is entitled to fuel tax credit for that fuel. Gas Tank Ltd do not have a fuel tax credit entitlement for the duty paid LPG they sell for transport use.
Neither the service station nor its customers can claim fuel tax credits for the LPG gas bottles because they have already been claimed by the supplier.
End of example