• 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

    Forestry

    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 forestry operations, you can claim for taxable fuel (for example, diesel, petrol or duty paid gaseous fuels) you use for any of the following activities:

    • planting or tending trees in a forest or plantation that is intended for felling
    • felling or thinning trees in a forest or plantation
    • transporting, milling or processing trees in the forest or plantation in which they were felled – if the transport is not on a public road
    • transporting timber to a sawmill or chip mill that is outside the forest or plantation but inside Australia – if the transport is not on a public road
    • milling timber at a sawmill or chip mill outside the forest or plantation
    • constructing and maintaining roads in a forest or plantation, if the roads are integral to eligible forestry activities – this does not include quarrying activities or transporting any materials you use for road building.

    Example: Forestry

    Forest First Pty Ltd claims fuel tax credits at 38.143 cents per litre for the diesel they use in machinery constructing forestry roads.

    They also use petrol in machinery for constructing forestry roads. From 1 July 2008, they can claim fuel tax credits at 38.143 cents per litre for the fuel they use in this machinery.

    End of example
    Further information

    For more information and a comprehensive list of forestry activities:

    • refer to Fuel Tax Ruling FTR 2006/3WExternal 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 'forestry' as defined in section 35 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
      Last modified: 18 Jul 2013QC 26645