• 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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    Are you in the opt-in scheme?

    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

    The opt-in scheme started on 1 July 2013 and ended on 30 June 2014. The information below applies to fuel acquired from 1 July 2013 to 30 June 2014.

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    Certain large users of liquid fuels can apply to the Clean Energy RegulatorExternal Link to opt in to the carbon pricing mechanism. If the application is accepted, they will be declared a designated opt-in person.

    From 1 July 2013 to 30 June 2014, a designated opt-in person discharged their carbon liability on their liquid fuel use through the carbon pricing mechanism instead of through the excise and fuel tax credit systems.

    If you were a designated opt-in person who is registered for fuel tax credits:

    • the fuel tax credit rates for liquid fuels you acquired from 1 July 2013 to 30 June 2014 are not reduced by the carbon charge – as a result, you can claim 38.143 cents per litre for liquid fuels you used in eligible off-road activities, such as construction, mining or landscaping
    • you can claim fuel tax credits at a rate equal to the carbon charge amount for domestic aviation fuels (aviation gasoline or aviation kerosene) you acquired from 1 July 2013 to 30 June 2014.

    Find out more

    You can find the fuel tax credit rates for fuels covered under the opt-in scheme at Fuel tax credit rates and eligible fuels.

    Information about the tax implications of the clean energy legislative package, visit Clean energy initiative – overview.

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      Last modified: 19 Sep 2014QC 41272