• 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

    Liquid fuels

    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

    Liquid fuels (that is, taxable liquid fuels) are:

    • petrol
    • diesel
    • other combustible fuels, such as  
      • kerosene
      • mineral turpentine
      • white spirit
      • toluene
      • heating oil
      • some solvents.
       

    Fuel ethanol and biodiesel are not included because, in most cases, they have no effective fuel tax.

    For some business activities, you can only claim for certain taxable fuels – see Eligible activities.

    Fuel used in aircraft

    Aviation fuels are aviation gasoline and aviation kerosene. But there are instances where other liquid fuels, such as petrol or diesel, have been used to power aircraft.

    Fuel tax credits were only available for domestic aviation fuels – aviation gasoline and aviation kerosene – if you were declared by the Clean Energy Regulator to be a designated opt-in person under the opt-in scheme. You can claim fuel tax credits at a rate equal to the carbon charge amount for domestic aviation fuels you acquired from 1 July 2013 to 30 June 2014.

    If you acquire diesel or petrol and use it in an aircraft as part of your business activities, there may be circumstances where you can claim fuel tax credits.

    Find out more

    If you are unsure if whether you can claim fuel tax credits for fuel used in your aircraft, contact us.

    You may need to apply for a private ruling – for more information, see Apply for a private ruling.

    End of find out more
      Last modified: 19 Sep 2014QC 41272