In the transport sector, Australia applies fuel taxes on a per-litre basis to several fuels including gasoline, diesel and liquefied petroleum gas (LPG). This is part of the Fuel Tax Reform.
For heating and process use (industry, commercial and residential sectors), only oil products are taxed. Tax expenditures apply to diesel an gasoline in agriculture and fisheries, gasoline for heavy vehicles. diesel for heavy vehicles as well as industrial, commericial and residential uses, and all other oil products in industrial and commercial sectors.
Amendment 2019: Starting November 1, 2019, fuel tax credits for fuel used in passenger air conditioning units must be claimed at the rate applicable to "heavy vehicles operating on public roads." This rate is adjusted by the road user charge (RUC).
Current tax rates: https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/excise-on-fuel-and-petroleum-products/excise-duty-rates-for-fuel-and-petroleum-products