• Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Conversion rates

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If you measure LPG in kilograms or CNG in megajoules, standard conversion rates are provided to help you calculate your fuel tax credit entitlement. The rates are:

    • 1 kg of LPG = 1.885 litres of LPG
    • 1 megajoule of CNG = 0.01893 kg of CNG.

    If your measuring equipment measures CNG other than in kilograms, refer to Excise (Mass of CNG) Determination 2012 (No. 1)External Link for approved methods to convert cubic metres or megajoules to kilograms.

    Attention

    You can only use the conversion rate for LPG if you measure the LPG using equipment other than volumetric measurement equipment.

    End of attention

    Example: LPG conversion

    Paul owns a farm that uses LPG to dry his grain. He acquires his LPG by the kilogram. In December 2013, he acquires 4,000 kg of LPG that has been duty paid at the transport rate for use in his grain dryer.

    Because Paul is conducting an agricultural activity that is exempt from the carbon charge (see Clean energy and the carbon charge), he is able to claim the full fuel tax credit of 7.5 cents per litre for the duty paid LPG. So he can claim his fuel tax credits, Paul converts the 4,000 kg of eligible LPG to litres as follows:

    4,000 kg × 1.885 = 7,540 litres of duty paid LPG

    End of example
      Last modified: 19 Sep 2014QC 41272