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Marine retailers

The Fuel Subsidy Scheme was abolished on 1 July 2009.

Who was a marine retailer?

 You were a marine retailer if you:

  • operated from a marine site
  • mainly sold fuel used for marine purposes.

Special arrangements applied to marine retailers. This was in addition to those that applied to general retailers.

Which marine sales were eligible for the subsidy?

Marine sales eligible for the subsidy included:

  • all retail sales of motor spirit up to 2,000 litres (per vessel) in a day (the retail quantity)
  • for diesel sales, only sales up to 2,000 litres in a day, delivered into the tank of recreational vessels registered with the Queensland Department of Transport as a recreational ship.

A ship was eligible if it met all the following criteria:

  • it was registered with the Queensland Department of Transport
  • it displayed its registration number (must have ended in the letter ‘Q’)
  • a current recreational ship registration label was attached to the vessel.

Commercial diesel vessels such as fishing and charter boats were not eligible for the subsidy.

Required records to claim subsidy

You must keep records of each sale (including the vessel’s registration number) to claim a subsidy for marine retail diesel sales.

If you do not keep these records, you may not be able to prove your entitlement to the subsidy.

Top call centre questions

When do I stop being entitled to receive the fuel subsidy?

Retail fuel sold up to and including 30 June 2009 will be eligible for the subsidy. However, you must pass on the full benefit of the subsidy to your retail customers for those sales.

Fuel sales after that date will not be subsidised. We will not pay you a provisional subsidy in June for July sales.

Does the subsidy apply to fuel on hand at midnight on 30 June 2009?

No. As this fuel will be sold after 30 June, no subsidy will be payable on the fuel.

My subsidy entitlement for May 2009 was greater than the provisional subsidy paid to me for that month. When will I receive the extra subsidy?

In the past, if your subsidy entitlement for the month was greater than the provisional subsidy paid to you for the month, this would usually be reconciled and adjusted as part of the following month’s provisional subsidy payment. For example, an underpayment for May would ordinarily have been included as part of the provisional subsidy paid on 25 June. 

The abolition of the subsidy from 1 July 2009 means that there will be no provisional subsidy payment made in June for July. We will pay the extra subsidy to you on 25 June by electronic transfer to your bank account.

What happens if my subsidy entitlement for May 2009 was less than the provisional subsidy paid to me for that month?

As there is no provisional subsidy being paid in June for July, we will issue you an invoice. The invoice will state the amount to be repaid and the date by which you must repay the subsidy.

When does my June claim have to be lodged?

The June claim is due by 14 July 2009.

How will my final June subsidy entitlement be worked out?

Your final June subsidy will be dealt with in the same way as your claim for May. When you lodge your June claim by 14 July, we will work out the actual subsidy entitlement for the month. If this is more than the provisional subsidy you received for June, we will pay you the difference by electronic transfer to your bank account by 25 July 2009. If it is less than the June provisional subsidy, we will issue you an invoice, advising when you must repay the amount.

Do I need to do anything when the subsidy ends at midnight on 30 June 2009?

You should make a record of fuel on hand and pump meter readings as at midnight on 30 June 2009 for record keeping purposes. No subsidy may be claimed for this fuel.

Do I need to lodge a return for 2008–09?

Yes. The 2008–09 return is due by 1 August 2009.

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Last reviewed 9 October 2009

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