• 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

    Supplying transport LPG for transfer into tanks for residential use

    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

    You may be able to claim fuel tax credits, if you supply transport LPG (duty paid at the transport rate) into tanks at residential premises for use at those premises. Fuel tax credit rates for transport LPG supplied from 1 July 2012 to 30 June 2014 in these circumstances were reduced by the carbon charge as the LPG was combusted.

    Attention

    If you purchase non-transport LPG, you must not use or supply that fuel for transport use.

    You cannot store non-transport LPG in the same tank as transport LPG unless you have an excise license allowing you to do so.

    End of attention

    Example: Supply of transport LPG into tanks for residential use

    Bright Gas Ltd purchases transport LPG and supply it into tanks where the fuel is specifically for residential use. Because their LPG is duty paid and it is not being used for transport use, they can claim fuel tax credits.

    From 1 July 2013 to 30 June 2014, they can claim fuel tax credits at 3.636 cents per litre – that is, the rate of duty for LPG of 7.5 cents, minus the carbon charge for LPG (3.864 cents per litre).

    The residential consumer cannot claim fuel tax credits because they have already been claimed further up the supply chain by Bright Gas Ltd.

    End of example
      Last modified: 19 Sep 2014QC 41272