|
Refer to this table to find out how much you can claim. The rate varies according to the fuel you have used and the activity you used it in.
|
Activity/business use |
Eligible fuel |
Rate (cents
per litre) |
|
In a vehicle greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM). |
All taxable fuels – for example, diesel and petrol. |
18.51* |
|
Emergency vehicles greater than 4.5 tonne GVM travelling on a public road (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM). |
All taxable fuels – for example, diesel and petrol. |
18.51* |
|
Specified activities eligible since 1 July 2006 in:
- agriculture
- fishing
- forestry
- mining
- marine transport
- rail transport
- nursing and medical.
|
All taxable fuels – for example, diesel, petrol and fuel oil. |
38.143 |
|
Burner applications. |
All taxable fuels – for example, diesel, petrol, heating oil, kerosene and fuel oil. |
38.143 |
|
Non-fuel uses such as:
- fuel used directly as a mould release, and
- fuel used as an ingredient in the manufacture of products.
|
All taxable fuels – for example, kerosene, fuel oil, toluene, mineral turpentine and white spirit. |
38.143 |
|
Packaging of fuels in containers of 20 litres or less for non-internal combustion engine use. |
Mineral turpentine, white spirit, kerosene and certain other fuels. |
38.143 |
|
Supply of fuel for domestic heating. |
Heating oil and kerosene. |
38.143 |
|
Electricity generation by a commercial generation plant, a stationary generator or a portable generator. |
All taxable fuels – for example, diesel, petrol, heating oil, kerosene and fuel oil. |
38.143 |
|
Emergency vessels. |
All taxable fuels for example diesel, petrol and fuel oil. |
38.143 |
|
All other activities, machinery, plant and equipment are eligible from 1 July 2008. Examples of activities are:
- construction
- manufacturing
- wholesale/retail
- property management
- landscaping.
|
All taxable fuels – for example, diesel and petrol. |
19.0715** |
If you have any queries in relation to the above information, please feel free to contact on of our friendly staff memebers here at SCC.
* This rate accounts for the road user charge, which is subject to change.
**The rate of 19.0715 cents per litre is 50% of the full rate of 38.143 cents per litre. The full rate will apply to all these activities from 1 July 2012.
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