• 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

    Marine transport

    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

    Marine transport includes using vessels in or on fresh or salt water.

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

    • operating vessels travelling to a place where a transport activity begins and returning when it ends
    • using equipment based on the vessel to load, or enabling people to board, the vessel for the purpose of transport
    • using equipment based on the vessel to unload, or enabling people to disembark, from the vessel after transport
    • operating equipment in or on a vessel, including refrigeration
    • providing towing, mooring or piloting services
    • providing rescue, including surf rescue and other marine emergency services – such as fire fighting
    • conducting trials of marine transport vessels
    • hiring out vessels and operating charters for fishing or other recreational activities
    • conducting marine or other scientific research
    • exploring for, or mining, oil, gas or other minerals7
    • moving vessels engaged in oil, gas or other mineral search or production activities – regardless of whether the vessel moves under its own power
    • transporting a vessel for repairs, improvements or maintenance
    • using equipment in or on a vessel for air conditioning, heating, lighting or other uses incidental to use of the vessel in marine transport.

    Example: Marine transport

    Terry operates a water taxi service transporting passengers. His small craft operate on petrol. From 1 July 2008, he can claim fuel tax credits at 38.143 cents per litre for the petrol he purchases for his water taxis.

    End of example
    Further information

    For more information about fuel tax credits for marine transport activities, phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

    End of further information

    Note:

     7. The following substances are not 'minerals' for the purposes of fuel tax credits: sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel, water or limestone (other than agricultural use limestone).
    From 1 July 2008 you can claim fuel tax credits at 19.0715 cents per litre for mining a substance that is not defined as a 'mineral'.

      Last modified: 18 Jul 2013QC 26645