• 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

    Filling LPG into cylinders of 210 kg capacity or less for supply for non-transport 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 for transport LPG when you supply it in or into cylinders of 210 kg capacity or less for use other than in an internal combustion engine of a motor vehicle or vessel (the exclusion for motor vehicles does not apply to forklifts used mainly off road). 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 gaseous fuel, you must not use or supply that fuel for transport use.

    End of attention

    Example: Supplying transport LPG

    In July 2013, Gas Tank Ltd acquires bulk LPG for both transport and non-transport use, with duty paid at the transport rate of 7.5 cents per litre. They package some of it into small 9 kg LPG gas bottles that they sell to a service station. The service station then sells the LPG gas bottles to its customers, primarily for BBQ use.

    Because Gas Tank Ltd supplied some of the transport LPG in containers of 210 kg or less for use other than in an internal combustion engine, Gas Tank Ltd is entitled to fuel tax credits at a rate of 3.636 cents per litre for that LPG. Gas Tank Ltd's fuel tax credits are reduced by the carbon charge of 3.864 cents per litre because the LPG will be combusted.

    Neither the service station nor its customers can claim fuel tax credits for the LPG gas bottles because they have already been claimed by the supplier.

    End of example
      Last modified: 19 Sep 2014QC 41272