A whole range of industries don't need to pay a diesel road tax
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From small, family-owned and run businesses to some of Australia’s largest employers, a diverse range of businesses in a wide variety of industry sectors claim fuel tax credits because the diesel machinery they use doesn't use public roads.
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There are more than 600,000 separate claims for fuel tax credits every year.
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Some of the more high-profile activities eligible for fuel tax credits include farming, commercial fishing, tourism operators, mining and rail transport.
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But there are many activities that attract fuel tax credits that are perhaps less well understood.
The following list comes from the Australian Tax Office (ATO)* and is not exhaustive:
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agriculture
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fishing
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forestry
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mining
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marine and rail transport
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nursing and medical services
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burner applications
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electricity generation by commercial generator plant, stationary generator or a portable generator
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construction
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manufacturing
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wholesale/retail
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property management
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landscaping
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dredging
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panel beating
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greenhouse heating
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cement kilns
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quarrying
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industrial furnaces
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non-fuel uses, including
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fuel you use to clean machinery parts or drums
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diesel you spray directly onto a road as a sealant
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fuel you use as a mould release
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fuel you use as an input or ingredient – for example, printer inks, paint and adhesives.
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Diesel machines and vehicles that don't use public roads shouldn't have to pay a diesel road tax. That's fair.
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