• 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

    Other off-road activities

    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

    Fuel tax credits for these activities were reduced by an amount of carbon charge relevant to the fuel. Carbon charge amounts changed annually and applied during the period 1 July 2012 to 30 June 2014.

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

    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.

    Examples of other off-road activities

    The following are examples of off-road activities – that is, activities not undertaken on a public road – where the fuel is combusted (Note: it is not a complete list):

    • mining
    • marine and rail transport
    • nursing and medical services
    • burner applications
    • electricity generation by commercial generator plant, stationary generator or a portable generator
    • construction
    • manufacturing
    • wholesale/retail
    • property management
    • landscaping
    • dredging
    • panel beating
    • greenhouse heating
    • in cement kilns
    • quarrying
    • in industrial furnaces.

    Example: Quarrying

    Michael's Sand Supplies Pty Ltd quarries sand to use in landscaping. He claims fuel tax credits for the diesel he uses in his excavators. From 1 July 2012, this activity is subject to the carbon charge.

    For diesel acquired from 1 July 2012 to 30 June 2013, Michael can claim 31.933 cents per litre for this activity – which is the full fuel tax credit rate of 38.143 cents minus the carbon charge for diesel.

    Michael can claim 31.622 cents per litre for diesel he acquires from 1 July 2013 to 30 June 2014.

    Example: Generating electricity

    Natalie operates a caravan park and supplies electricity for residents to use. Prior to 1 July 2012, she had been claiming fuel tax credits at the rate of 38.143 cents per litre for the diesel she used in her stationary generator.

    From 1 July 2012 to 30 June 2013, Natalie can claim fuel tax credits at the rate of 31.933 cents per litre for the diesel acquired and used in her generator. Fuel used in generating electricity is subject to the carbon charge.

    Natalie can claim 31.622 cents per litre for diesel she acquires from 1 July 2013 to 30 June 2014.

    Example: Burner use

    Pauline operates a foundry and uses diesel to run her furnace. The diesel has had excise duty paid on it.

    For diesel acquired from 1 July 2012 to 30 June 2013, the fuel tax credit rate was 31.933 cents per litre as fuel used in this activity is reduced by the carbon charge.

    Pauline can claim 31.622 cents per litre for diesel she acquires from 1 July 2013 to 30 June 2014.

    Example: Construction

    Aidan's company is contracted to do some earthworks for the local council on sites. He has been claiming fuel tax credits for the petrol he uses in his bobcat and his compactor. For petrol acquired from 1 July 2012 to 30 June 2013, Aidan can claim 32.623 cents per litre as the fuel for this activity is reduced by the carbon charge.

    Aidan can claim 32.347 cents per litre for the petrol he acquires from 1 July 2013 to 30 June 2014.

    Example: Manufacturing

    Wesley operates a diesel forklift to move materials and products around his steel fabrication workshop. He has been claiming fuel tax credits for the diesel he uses in his forklift.

    For diesel acquired from 1 July 2013 to 30 June 2014, Wesley can claim 31.622 cents per litre for this activity as fuel used for this activity is reduced by the carbon charge.

    Example: Landscaping and property management

    Kylie owns a landscaping business and does contract work for property management agents. She claims fuel tax credits for the petrol she uses in her brush-cutter, ride-on lawnmower and other equipment for both landscaping and her contract work.

    For petrol acquired from 1 July 2013 to 30 June 2014, Kylie can claim 32.347 cents per litre for these activities as fuel used for these activities is reduced by the carbon charge.

    End of example
      Last modified: 19 Sep 2014QC 41272