• 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

    Generating electricity (business or commercial)

    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

    You can claim for taxable fuel (for example, diesel, petrol, heating oil, kerosene, fuel oil or duty paid gaseous fuels) you use to generate electricity in your business. This electricity can be generated by a:

    • commercial power generation plant
    • stationary generator
    • portable generator.

    Example: Generating electricity

    Tim operates a caravan park and supplies electricity for residents to use. Tim can claim fuel tax credits at the rate of 38.143 cents per litre for the diesel he uses in his stationary generator.

    If Tim used duty paid LPG instead of diesel in his stationary generator for the same purpose, he could claim fuel tax credits at the rate of 2.5 cents per litre.

    End of example
    Further information

    For more information about fuel tax credits for business or commercial electricity generation, 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