As a fuel retailer, you must be licensed with the Office of State Revenue to receive the Subsidy. Licensed fuel retailers recieve the Subsidy direct from the Office of State Revenue and then pass that Subsidy on to motorists. See Retailers - Obtaining a licence and lodging claims.

You must purchase your fuel at the unsubsidised price and then claim the Subsidy for your retail fuel sales direct from the Office of State Revenue. The Subsidy will generally be paid in advance before the sales month commences.

To assist with the cost of administering the Scheme, the Queensland Government pays retailers 8.4 cents per litre. You must pass on the benefit of the Subsidy to your retail customers by reducing your ordinary selling price of the fuel by 8.354 cents per litre.  You may retain the difference for administration costs. You need to be able to show Office of State Revenue officers that you have passed on the 8.354 cents per litre.  Please see

Please see Retailers - record keeping requirements for more information.

The maximum amount of fuel for which the Subsidy is payable is 2,000 litres per vehicle in a day. Refer to Practice Direction NFSS 5.1.

Retail consumers are obliged to advise you if they are purchasing diesel to be used for a commercial off-road purpose when they are refuelling from your retail site.

In these cases, you must sell the nominated quantity of fuel at the unsubsidised price. The sales receipt you issue to your customer must state the total quantity of fuel sold and the quantity of fuel that was unsubsidised.

As no Subsidy is payable for the sale of diesel used for a commercial off-road purpose or in a vehicle not eligible for the Subsidy, this fuel amount must be excluded from your claims.

See Off-road diesel users.