Richard Colbeck (Tasmania, Liberal Party, Parliamentary Secretary to the Minister for Finance and Administration) Share this | Hansard source

I am not sure that I understand exactly what you are after, Senator Joyce, but to produce biodiesel would attract an excise of 38.14c. The cleaner fuels grant would attract a rebate of 38.14c, which would net that out. Diesel does not attract anything in its production. It has an excise levied on it and, according to a range of programs, that excise is rebated depending on its use, whether for on-road or off-road or marine use.