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Canberra underlines fuel tax credit rate changes

Australian Tax Office releases advisory on tax credit rate adjustments for heavy vehicles on public roads

October 17, 2013

The Australian Tax Office (ATO) is keen to remind heavy vehicle owners of fuel tax credit rate changes for heavy vehicles using public roads.

From July 1, the rate for diesel or petrol is 12.003 cents per litre.

The ATO notes two online tools are available to help owners make correct claims.

The fuel tax credit eligibility tool helps determine which activities are eligible and what rates apply. Refer

The fuel tax credit calculator helps operators work out how much you can claim. Refer

“These tools have been improved, making them quicker and easier to use,” the ATO says.

“As rates may change regularly, check the latest rates online or use the Fuel tax credit calculator every time you complete your activity statement.”

Fuel tax credits for fuel used to power auxiliary equipment of a heavy vehicle travelling on a public road are not reduced by the road user charge or the carbon charge. You can claim fuel tax credits at 38.143 cents per litre for liquid fuels (for example, petrol or diesel). For transport gaseous fuel rates refer

Meanwhile, having lost to the transport industry on fuel for auxiliary equipment, the ATO has advice on the present situation, correcting past claims and apportionment of fuel.

“Fuel used to power auxiliary equipment of a heavy vehicle is unrelated to a vehicle’s movement along a public road, such as fuel used to power the air-conditioning unit of a commercial bus or coach for passenger comfort or to operate the refrigeration unit of a refrigerated trailer,” it says.

“You may be able to correct previous fuel tax credit claims for fuel you used to power auxiliary equipment of a heavy vehicle, if you didn’t base those claims on the correct rate (not reduced by the road user charge).

“There are time limits to claim fuel tax credits and correct previous claims. Generally you must claim any outstanding fuel tax credits within four years of the tax period in which the fuel was acquired.

“To work out the correction and amount of fuel tax credit you can claim, you can use any apportionment method that is considered fair and reasonable for your circumstances.

“You may need to consider the type of auxiliary equipment, how it is powered, how it is used and the records you need to keep to support your claims.”

For more information about these changes, refer here.

For current and previous year rates, refer here.

For correcting past claims, refer here.

On methods of apportionment, refer here.

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