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.
There are more than 600,000 separate claims for fuel tax credits every year.
Some of the more high-profile activities eligible for fuel tax credits include farming, commercial fishing, tourism operators, mining and rail transport.
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.
Diesel machines and vehicles that don't use public roads shouldn't have to pay a diesel road tax. That's fair.