• 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

    Fishing

    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
    Attention

    For the rates for specified fishing activities, refer to Fuel tax credit rates and eligible fuels. You need to use the rate that applied when you acquired the fuel.

    These specified fishing activities were exempt from the carbon charge. Fuel tax credits for non-transport gaseous fuels acquired from 1 July 2012 to 30 June 2014 and used in specified fishing activities were equal to the carbon charge amount.

    End of attention

    If your activity is not listed here, you may be eligible for a fuel tax credit under another activity with a different fuel tax credit rate, such as Other off-road activities. If you are undertaking commercial fishing operations, you can claim for taxable fuel (for example, diesel, petrol or gaseous fuels) you use for any of the following activities, if these activities are not connected with sport, recreation or tourism:

    • taking, catching, capturing of fish (freshwater and saltwater fish, including crustaceans, molluscs and any other living resource sourced from the sea, seabed, freshwater or the bed below freshwater)
    • processing fish on board vessels
    • fish farming
    • constructing ponds and tanks or other structures to contain fish to be farmed, as long as this is done by the fish farmer or a contractor or subcontractor to the farmer
    • pearling
    • operating a dedicated mother vessel in connection with eligible fishing operations
    • sailing a vessel to or from a port for the purpose of refitting or repairing the vessel or its equipment
    • undertaking trials connected with the repair or refit.

    Example: Fishing

    Boris is a commercial fisherman and he owns five petrol-driven vessels for off-shore fishing. Because Boris uses fuel for an activity exempt from the carbon charge, he can claim fuel tax credits at 38.143 cents per litre for the petrol he uses in his fishing business.

    Boris also uses a petrol-driven forklift to load his fish onto trucks for delivery to the local fish markets. Boris can claim fuel tax credits at 32.347 cents per litre for petrol he acquires from 1 July 2013 to 30 June 2014 for use in the forklift. The use of the forklift by Boris is not an exempt activity and the carbon charge applies to the fuel used in his forklift.

    End of example

    Find out more

    Information about the eligibility of fishing activities:

    • FTR 2012/3WExternal Link Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 43-70 of the Fuel Tax Act 2006
    • contact us.
    End of find out more
      Last modified: 19 Sep 2014QC 41272