• 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

    Fishing

    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 fuel tax credit rates from 1 December 2011 for the following activities are:

    • 2.5 cents per litre for duty paid LPG
    • 5.22 cents per kilogram for duty paid LNG and CNG
    • 38.143 cents per litre for all other taxable fuels.

    If your activity is not listed here, it may be eligible under another activity, such as All other activities.

    End of attention

    If you are undertaking commercial fishing operations, you can claim for taxable fuel (for example, diesel, petrol or duty paid gaseous fuels) you use for any of the following activities, if these activities are not connected with sport, recreation or tourism:

    • taking, catching, capturing of fish4
    • processing fish on board vessels
    • fish farming
    • constructing ponds and tanks or other structures to contain fish to be farmed, as long as this is done by the fish farmer or a contractor or subcontractor to the farmer
    • pearling
    • operating a dedicated mother vessel in connection with eligible fishing operations
    • sailing a vessel to or from a port for the purpose of refitting or repairing the vessel or its equipment
    • undertaking trials connected with the repair or refit.

    Example: Fishing

    Boris is a commercial fisherman and he owns five petrol-driven vessels for off-shore fishing. From 1 July 2008, Boris can claim fuel tax credits at 38.143 cents per litre for the petrol he uses in his fishing business.

    He also uses a petrol-driven forklift to load his fish onto trucks for delivery to the local fish markets. From 1 July 2008, Boris can claim fuel tax credits at 19.0715 cents per litre for the petrol he uses in the forklift.

    End of example
    Further information

    For more information about the eligibility of fishing activities:

    • refer to Fuel Tax Ruling FTR 2006/4WExternal Link Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 34 of the Energy Grants (Credit) Scheme Act 2003
    • phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday.
    End of further information

    Note:

    4. For the purposes of fuel tax credits, fish means freshwater and saltwater fish, and includes crustaceans, molluscs and any other living resource sourced from the sea or fresh water.

      Last modified: 18 Jul 2013QC 26645