• 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

    Nursing and medical

    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 run a hospital, nursing home, aged care home or other medical institution, you can claim fuel tax credits for taxable fuel (for example, diesel, petrol or duty paid gaseous fuels) you purchase for any activity related to the operation of the institution, if you use the fuel in an activity conducted solely at those premises.

    Eligible activities include:

    • providing air conditioning and heating
    • providing lighting
    • providing hot water
    • cleaning and laundering.

    Example: Nursing and medical

    Glenda runs an aged care home and supplies hot water for residents to use. She uses duty paid LPG in a boiler to heat the water. LPG was not previously eligible for fuel tax credits. From 1 December 2011, Glenda can claim fuel tax credits at a rate of 2.5 cents per litre for the duty paid LPG she acquires for use in her boiler. This rate will increase on 1 July 2012.

    End of example
    Further information

    For more information about fuel tax credits for nursing and medical 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