• Attention

    Warning:

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

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    Forestry

    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 forestry 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 forestry 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 forestry activities were equal to the carbon charge amount.

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    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 forestry operations, you can claim for taxable fuel (for example, diesel, petrol or gaseous fuels) you use for any of the following activities:

    • planting or tending trees in a forest or plantation that is intended for felling
    • felling or thinning trees in a forest or plantation
    • transporting, milling or processing trees in the forest or plantation in which they were felled – if the transport is not on a public road
    • transporting timber to a sawmill or chip mill that is outside the forest or plantation but inside Australia – if the transport is not on a public road
    • milling timber at a sawmill or chip mill outside the forest or plantation
    • constructing and maintaining roads in a forest or plantation, if the roads are integral to eligible forestry activities – this does not include quarrying activities or transporting any materials you use for road building.

    Example: Forestry

    Forest First Pty Ltd has been claiming fuel tax credits at 38.143 cents per litre for the diesel they acquired for use in machinery constructing forestry roads. This activity is exempt from the carbon charge.

    Forest First Pty Ltd also use diesel in machinery used for slicing timber into veneer. This activity is not a specified forestry activity and is subject to the carbon charge.

    Forest First Pty Ltd can claim fuel tax credits at 31.622 cents per litre for diesel they acquire from 1 July 2013 to 30 June 2014 for use in machinery to slice timber.

    End of example

    Find out more

    Information and a comprehensive list of forestry activities:

    • FTR 2012/2WExternal 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 'forestry' as defined in section 43-75 of the Fuel Tax Act 2006
    • contact us.
    End of find out more
      Last modified: 19 Sep 2014QC 41272