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.
Current tax rates: https://www.ato.gov.au/business/excise-and-excise-equivalent-goods/fuel-excise/excise-rates-for-fuel/