General		Accessibility
General	Access Keys
Printing	Skip Links
Search	Logical Tab Order
Site Organisation	Text Resizing
Primary Navigation	Other
Secondary Navigation	Page Features
Breadcrumbs	Web Feeds
File View/Downloads	Site Map
Viewing Files	Browser Problems
Saving Files	Contact

Home > Fuel Subsidy Scheme > Bulk end users (BEUs) > The bulk end user Scheme - the basics

The bulk end user Scheme - the basics

More Information

Am I a bulk end user (BEU)?

If you purchase non-retail fuel that is delivered from your storage site (or delivered in Queensland by a distributor) into the running tank of a vehicle or equipment used by you, then you are a BEU.

You cannot however, claim the Subsidy for any diesel fuel that is used for an off-road purpose.

Examples of BEUs include farmers, transport companies and bus operators who use the diesel for an on-road purpose.

All BEUs must ensure their diesel engine road vehicle is an eligible vehicle in accordance with the new definition of a diesel engine road vehicle, which came into effect on 1 June 2006.

See Practice directions NFSS 9.1 and 9.2 and Information Bulletin 23 for further information.

Contract All | Expand All
(Click on the + sign or title to expand/collapse sections)

What can I claim the Subsidy for?

If you buy fuel at the subsidised price, you cannot claim the Subsidy as a bulk end user.

You can claim a Subsidy for diesel supplied in Queensland into the tank of your diesel engine road vehicles, if it is supplied in BEU quantities (up to 2,000 litres in a day) by you or your distributor and is used for travel on a public road. (No Subsidy can be claimed for any diesel used for an off-road purpose.) See definitions for further information as to what types of diesel are eligible for the subsidy.

Example: You supply your truck with 100 litres of diesel from your bulk storage tank. As it meets the standard regulations for registration under the Transport Operations (Road Use Management) Act 1995 and you use this fuel to travel on a public road, you can claim the Subsidy for the 100 litres of diesel.

While you are out you decide to top up the trucks running tanks and pull into a service station that has a good price for diesel. You cannot claim the Subsidy for any of the fuel that you have just purchased as you are receiving the benefit of the Subsidy in the bowser price.

You can also claim for motor spirit (e.g leaded, unleaded petrol, LRP or certain ethanol-blended petrol) supplied in the same way (up to 2,000 litres in a day) directly into the running tanks of your vehicles or equipment. Unlike diesel, the subsidy can be claimed for motor spirit whether used for an on-road or off-road purpose. See definitions for further information as to what types of motor spirit are eligible for the subsidy.

Example: If you supply your motor bike with 20 litres of unleaded petrol and use some or all of this petrol for riding around a farm or on non-public roads, you can claim the Subsidy for the petrol.

You can also claim the Subsidy for fuel supplied directly into the running tanks of vehicles or equipment of associated parties (e.g. contractors, joint venturers or partners) provided that the fuel was supplied directly from your storage site in Queensland or by a distributor in Queensland in BEU quantities and it satisfies the other requirements for BEU fuel.