• 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

    Rail 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

    Rail transport includes transport by light rail or tram.

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

    • transporting goods or passengers in a train, tram or other rail vehicle
    • carrying on the day-to-day operations of a train, tram or other rail vehicle, including its forward and return journey for the purpose of using it in rail transport
    • using equipment based on the rail vehicle to load, or enabling people to board, the rail vehicle for the purpose of transport
    • using equipment based on the rail vehicle to unload anything, or enabling people to disembark, from the rail vehicle after transport
    • driving a rail vehicle for purposes related to rail transport, such as
      • track maintenance or repair
      • checking track conditions
      • reducing fire hazards on or next to tracks
      • recovering derailed rolling stock
      • repositioning rail vehicles by rail
       
    • using equipment in or on the rail vehicle that is incidental to using the rail vehicle, such as air conditioning, heating or lighting.

    Example: Rail transport

    Ratleigh Rail Company has been claiming fuel tax credits at the rate of 38.143 cents per litre for the diesel they use in their locomotives.

    From 1 July 2008, the company can claim:

    • 38.143 cents per litre for the petrol they use in their hi-rail maintenance vehicles running on the rail track
      • 19.0715 cents per litre for the diesel or petrol they use in maintenance equipment along the side of the rail tracks.
       
    End of example
    Further information

    For more information about fuel tax credits for rail transport activities, 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