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Packaging or supplying fuel

You can claim fuel tax credits if you package or supply liquid and gaseous fuels when you meet certain requirements.

Last updated 2 April 2017

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Packaging liquid fuels

You can claim fuel tax credits when you package certain eligible fuels in containers of 20 litres or less for use other than in an internal combustion engine.

Eligible fuels are:

  • kerosene
  • mineral turpentine
  • white spirit
  • liquid aromatic hydrocarbons (such as benzene, toluene, xylene)
  • another petroleum product as defined in sub-item 10.28 of the Schedule to the Excise Tariff Act 1921 (or its imported equivalent).

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Packaging and supplying transport LPG (duty paid)

You can claim fuel tax credits for transport LPG (duty paid) when you supply it in or into:

  • cylinders of 210 kg capacity or less for a non-transport use
  • tanks at residential premises for non-transport use at those premises.

You cannot claim fuel tax credits for non-transport LPG as no duty has been paid on it. You also:

  • must not use or supply it for transport use
  • cannot store it in the same tank as transport LPG unless you have an excise license allowing you to do so.

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Supplying or distributing certain liquid fuels for domestic home heating

You can claim fuel tax credits if you distribute heating oil or kerosene for residential heating - and you have a reasonable belief the fuel will only be used for domestic home heating.

If you supply heating oil or kerosene to businesses, they will be entitled to claim fuel tax credits.

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