Liquid fuel Opt-in Scheme

Under the Clean Energy Act 2011, large users of specified taxable liquid fuels can choose to manage their carbon price liability through the carbon pricing mechanism rather than through the fuel tax or excise systems under the operation of the Australian Taxation Office (ATO).

The Opt-in Scheme has been set up so that a person, the designated opt-in person (DOIP), can manage the taxable fuel liabilities of a GST group, GST joint venture, or for themselves.

Under the Opt-in Scheme, the DOIP is liable for the potential emissions embodied in liquid fuel for which the GST group, GST joint venture or they have a fuel tax credit entitlement. Once a DOIP has been declared, they will remain opted-in for the complete financial year.

Applications for 2014-15

To opt-in to the carbon pricing mechanism for 2014-15, you must apply to be declared a DOIP. Applications are currently open and will close on 31 March 2014 at midnight EDST.

The application form to become a DOIP is available from the forms and calculators page.

Further information about opting in to the carbon pricing mechanism is available on the guidelines page.

If you need any further information please contact the Clean Energy Regulator on 1300 553 542 or email reporting@cleanenergyregulator.gov.au.‚Äč

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