Fuel tax credits for business

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1 Guide for businesses that use fuel Fuel tax credits for business Information about who can receive fuel tax credits and how to claim them NAT

2 ato.gov.au/fuelschemes phone between 8.00am and 6.00pm, Monday to Friday. ato.gov.au

3 Contents About this guide 5 Recent changes 5 Can your business claim fuel tax credits? 6 About fuel tax credits 7 Introduction 7 Background of fuel tax credits 7 Rates and eligible fuels at a glance 8 01 Eligible fuels 9 Liquid fuels 9 Gaseous fuels 10 Fuels that are not eligible Eligible activities 11 Road transport 11 All other business uses 12 Packaging or supplying fuel Registering 16 Changing tax periods 16 Cancelling your registration Working out your fuel tax credits 17 Records you must keep 17 Step 1: Work out the eligible quantity 18 Step 2: Check which fuel tax credit rate applies for the fuel 18 Step 3: Work out the fuel tax credit amount Claiming 19 When to claim 19 How to complete your claim 19 How to submit your claim 20 3

4 Contents 06 Adjustments and errors 21 Adjustments 21 Errors 22 Penalties and interest charges 22 Income tax and fuel tax credits 23 If you pay GST in instalments 23 Fuel tax credits and contractual arrangements Public and private rulings 24 You may need a private ruling 24 Checklist 25 Calculation worksheet 26 More information inside back cover 4

5 About this guide This guide provides you with the information you need about fuel tax credits for businesses. Look for this symbol throughout this guide to find key information. At this symbol, you will also find more information boxes that will show further steps you may need to take, or supplementary information you may want to refer to. QC numbers can be used to search for publications on our website. Information about how to access our publications and services, see More information inside the back cover. You can also claim fuel tax credits if you are a: householder using fuel to generate domestic electricity non-profit organisation not registered for goods and services tax (GST) and operating emergency vehicles or vessels. These activities have separate claiming arrangements, refer to Fuel tax credits domestic electricity generation and non-profit emergency vehicles or vessels (QC 18867). Recent changes From 1 July 2014 The carbon charge has been removed. This means for fuels acquired from 1 July 2014 you can: claim more if you use the fuel in off-road activities no longer claim fuel tax credits for non-transport gaseous fuels used in specified agriculture, fishing and forestry activities aviation fuels (aviation gasoline and aviation kerosene) if you had been declared by the Clean Energy Regulator as a designated opt-in person under the opt-in scheme. The opt-in scheme closed on 30 June From 1 July 2014, you can also claim more for transport gaseous fuels. For current fuel tax credit rates, see Rates and eligible fuels at a glance on page 8. 5

6 Can your business claim fuel tax credits? Most businesses can claim fuel tax credits it is just the rate that varies, depending on what fuel you use and how you use it in your business activities. Do you use fuel in your business (eg, in machinery, plant, equipment or vehicles)? YES NO You are not eligible for fuel tax credits. NO Is your fuel only used in light vehicles of 4.5 tonnes GVM or less travelling on a public road? NO YES You are not eligible for fuel tax credits. Do you use the following fuels in your business? diesel petrol gaseous fuels (LPG, CNG, LNG) kerosene heating oil toluene fuel oil industrial solvents. YES NO Aviation fuels and some alternative fuels are not eligible for fuel tax credits. You may be entitled to claim fuel tax credits for the fuel. The rate you can claim depends on the type of fuel and how it was used. GO TO More information about: eligible fuels eligible activities. See links below. Aviation fuels are aviation gasoline and aviation kerosene. For more information about: fuels eligible for fuel tax credits, see Eligible fuels on page 9 activities eligible for fuel tax credits, see Eligible activities on page 11. 6

7 About fuel tax credits Introduction Fuel tax credits provide you with a credit for the fuel tax (excise or customs duty) included in the price of fuel you use for your business activities in: machinery plant equipment heavy vehicles. The only fuels that are not eligible are: aviation fuels (aviation gasoline and aviation kerosene) fuels you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, travelling on public roads fuel you acquired but did not use because it was lost, stolen or otherwise disposed of some alternative fuels, such as ethanol or biodiesel that have already received a grant or subsidy. Eligibility You must be registered for both GST and fuel tax credits before you can make a claim. You claim fuel tax credits on your business activity statement (BAS). Fuel tax credits are also business income and need to be in your tax return at Assessable Government industry payments. Depending on your circumstances, you may also need to meet an environmental criterion for heavy diesel vehicles if they were manufactured before 1 January For information about: activities eligible for fuel tax credits, see Eligible activities on page 11 registering for fuel tax credits, see Registering on page 16 fuel tax credits as business income, see Income tax and fuel tax credits on page 23 the diesel vehicle environmental criteria, see Environmental criteria for heavy diesel vehicles on page 12. Background of fuel tax credits On 1 July 2006, fuel tax credits were introduced for taxable liquid fuels used in heavy vehicles and in a range of other business activities. From 1 July 2008, eligibility was expanded to include other taxable fuels (for example, petrol) in certain off-road activities (such as mining, agriculture, fishing, forestry, rail and marine). It was also expanded to include taxable fuels used in other business activities, machinery, plant and equipment. The rate was initially introduced as a half-rate. From 1 July 2012, it increased to a full fuel tax credit rate but many of these rates were reduced by a carbon charge. From 1 December 2011, fuel tax credits became available for gaseous fuels acquired, manufactured or imported for use in eligible off-road business activities and in the auxiliary equipment of heavy vehicles travelling on public roads. The rates for these fuels were introduced gradually. Non-transport use of gaseous fuels was eligible for fuel tax credits in certain circumstances between 1 December 2011 and 30 June From 1 July 2012 to 30 June 2014, a carbon charge generally applied to certain taxable fuels that were combusted. It varied for different fuels, depending on their carbon emissions rate. From 1 July 2013 to 30 June 2014, designated opt-in persons under the opt-in scheme were able to claim fuel tax credits: for liquid fuels at a rate not reduced by the carbon charge at a rate equal to the carbon charge for aviation fuels (aviation gasoline and aviation kerosene). From 1 July 2014, the carbon charge was repealed, increasing the rate for many fuels acquired from 1 July 2014 and used off public roads. The opt-in scheme also ended for designated opt-in persons. For more information about fuel tax credits for previous years, refer to Fuel tax credits for business (1 July June 2014) (QC 41272). The fuel tax credit rates used in the examples in this guide are valid for the situation described and the reporting period. For the current rates, refer to Fuel tax credit rates and eligible fuels (QC 21459). 7

8 Rates and eligible fuels at a glance Fuel tax credit rates are subject to change due to periodic changes in the road user charge. You need to use the rate that applied when you acquired the fuel this may not necessarily be the rate in effect when you use the fuel or claim your fuel tax credits. However, for heavy vehicles travelling on public roads where the fuel is used: for travelling on public roads, you need to use the rate in effect at the beginning of the tax period covered by your BAS to power auxiliary equipment of the heavy vehicle travelling on public roads, you need to use the rate in effect when the fuel was acquired. Work it out For current and previous years rates and rates for eligible fuels, refer to Fuel tax credit rates and eligible fuels (QC 21459). Use our free tools to get your claim right every time: Fuel tax credit eligibility tool (QC 21085) helps you determine which of your activities are eligible and what rates apply Fuel tax credit calculator (QC 18866) helps you work out how much you can claim ATO app which includes the calculator. Download or update the app from Google Play TM, Windows Phone Store or the Apple App Store. Table: Fuel tax credit rates for liquid and gaseous fuels from 1 July 2014 All rates are in cents per litre unless otherwise stated. Business use Eligible fuel Rate for fuel acquired from 1 July 2014 In heavy vehicles* (including emergency vehicles) for travelling on public roads All other business uses on private roads, off public roads and non-fuel uses. (Refer to page 13, for a list of examples.) Liquid fuels for example, diesel or petrol ** Duty paid LPG, LNG or CNG transport 0.0** Liquid fuels for example, diesel or petrol Duty paid LPG transport 10.0 Duty paid LNG or CNG transport 20.9 cents/kg LPG, LNG or CNG non-transport 0.0 To power auxiliary equipment of a heavy vehicle* travelling on public roads such as fuel used to power a refrigeration unit or a concrete mixing barrel Liquid fuels for example, diesel or petrol Duty paid LPG transport 10.0 Duty paid LNG or CNG transport 20.9 cents/kg Packaging fuels in containers of 20 litres or less for uses other than in an internal combustion engine Mineral turpentine, white spirit, kerosene and certain other fuels Supply of fuel for domestic heating Heating oil and kerosene Supplying LPG: by filling cylinders of 210kg capacity or less for non transport use in tanks for residential use Duty paid LPG transport 10.0 LPG non-transport 0.0 Notes to table * A heavy vehicle is greater than 4.5 tonnes GVM. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM. ** This rate accounts for the road user charge which is subject to change and currently exceeds the rate of duty paid for gaseous fuels. It applies to fuel used in heavy vehicles for travelling on public roads. 8

9 01 Eligible fuels You can claim fuel tax credits for any taxable fuel you acquired, manufactured or imported to use in carrying on your business. Fuel is taxable fuel if excise or customs duty must be paid on it. Liquid fuels Liquid fuels (that is, taxable liquid fuels) are: petrol diesel other combustible fuels, such as kerosene mineral turpentine white spirit toluene heating oil some solvents. Fuel ethanol and biodiesel are not included because in most cases they have no effective fuel tax. For some business activities, you can only claim for certain taxable fuels. For more information: find your business activity under Eligible activities on page 11 see Rates and eligible fuels at a glance on page 8. Fuel used in aircraft Aviation fuels are aviation gasoline and aviation kerosene. But there are instances when other liquid fuels, such as petrol or diesel, have been used to power an aircraft. If you acquire diesel or petrol and use it in an aircraft as part of your business activities, there may be circumstances when you can claim fuel tax credits. If you are unsure whether you can claim fuel tax credits for fuel used in your aircraft, phone us on between 8.00am and 6.00pm, Monday to Friday. You may need to apply for a private ruling for more information, see You may need a private ruling on page 24. Fuel blends Diesel blends You can claim fuel tax credits for blends of biodiesel and diesel; however the amount you can actually claim will depend on the amount of biodiesel in the blend. If your blend has 20% or less biodiesel (for example, B20) then it is considered to be 100% diesel and you can claim fuel tax credits on the entire amount. Petrol blends You can claim fuel tax credits for blends of ethanol and petrol; however the amount you can actually claim will depend on the amount of ethanol in the blend. If your blend has 10% or less ethanol (for example, E10) then it is considered to be 100% petrol and you can claim fuel tax credits on the entire amount. Other blends For other blends of two or more taxable fuels, including diesel blends containing more than 20% biodiesel and petrol blends containing more than 10% ethanol, the effective fuel tax paid is calculated based on the proportion of each taxable fuel. For more information, refer to: Fuel tax credits fuel blends (QC 25200) Fuel tax credit rates and eligible fuels (QC 21459). 9

10 01 Eligible fuels Gaseous fuels If you use gaseous fuels (acquired from 1 December 2011) in eligible business activities, you may be entitled to fuel tax credits. Gaseous fuels are: liquefied petroleum gas (LPG) liquefied natural gas (LNG) compressed natural gas (CNG). Transport gaseous fuels are duty paid and include: LPG or LNG intended for use in an internal combustion engine of a motor vehicle or vessel (boat etc), either directly or by filling another tank connected to such an engine CNG that is imported or compressed for use as a fuel in a motor vehicle excluding CNG that is compressed at a residential premises using equipment capable of compression at a rate not more than 10 kilograms (kg) of natural gas per hour and not for sale all gaseous fuels for mixed use (that is, both transport and non-transport use) or when the end use is unknown. From 1 July 2014, fuel tax credit rates for transport gaseous fuels increased. Non-transport gaseous fuels are not duty paid and include: LPG and LNG delivered only for use other than in an internal combustion engine of a motor vehicle or vessel (for example, in residential heating or burner applications) or for use in forklifts. The invoice for non-transport LPG generally includes the statement: Not to be used, or supplied, for transport use. Penalties apply. CNG imported or compressed only for use in forklifts or not for use as a fuel in a motor vehicle. It also includes CNG compressed at a residential premises (including for use in a motor vehicle) using equipment capable of compression at a rate not more than 10 kg of natural gas per hour and not for sale. Fuel tax credits are not available for non-transport gaseous fuels acquired from 1 July 2014 and used in agriculture, fishing and forestry activities. Example: LPG supplied for non-transport use In August 2014, Universal LPG delivers bulk LPG to Outback Mining. Outback Mining uses the LPG to fuel their electricity generator. Universal LPG has not paid excise duty on the LPG because it is supplied for non-transport use. The invoice from Universal LPG is marked Not to be used, or supplied, for transport use. Penalties apply.. Outback Mining is not entitled to claim fuel tax credits for their non-transport use to fuel the generator. Conversion rates If you measure LPG in kilograms or CNG in megajoules, standard conversion rates are provided to help you calculate your fuel tax credit entitlement. The rates are: 1 kg of LPG = litres of LPG 1 megajoule of CNG = kg of CNG. If your measuring equipment measures CNG other than in kilograms, refer to Excise (Mass of CNG) Determination 2012 (No. 1) at comlaw.gov.au for approved methods to convert cubic metres or megajoules to kilograms. You can only use the conversion rate for LPG if you measure the LPG using equipment other than volumetric measurement equipment. Example: LPG conversion Paul owns a farm that uses LPG to dry his grain. He lodges his BAS monthly and acquires his LPG by the kilogram. Due to his remote location he can only access transport LPG even though he will not be using it for transport. In July 2014, he acquires 4,000 kg of transport LPG for use in his grain dryer. Paul is able to claim fuel tax credits at the rate of 10 cents per litre for the duty paid LPG. So he can claim his fuel tax credits, Paul converts the 4,000 kg of eligible LPG to litres as follows: 4,000 kg = 7,540 litres of duty paid LPG Paul calculates his fuel tax credit entitlement for his July 2014 BAS as follows: 7,540 litres 10.0 cents per litre = $ Fuels that are not eligible Some fuels are not eligible for fuel tax credits, including: aviation fuels (aviation gasoline and aviation kerosene) fuels you use in light vehicles of 4.5 tonnes GVM or less, travelling on public roads for example, a car, small van or taxi fuel you acquired but did not use because it was lost, stolen or otherwise disposed of some alternative fuels, such as ethanol or biodiesel that have already received a grant or subsidy. You cannot claim fuel tax credits for fuel if no excise or customs duty is required to be paid on it. For example, used oil that has only been subject to filtering and de-watering and used as fuel oil in burner applications is not eligible for fuel tax credits because no duty has been paid on it. 10

11 02 Eligible activities The amount of fuel tax credits you are entitled to claim depends on what fuel you use and what business activity you use it in: road transport, that is, vehicles with a GVM greater than 4.5 tonnes travelling on public roads (diesel vehicles you acquired before 1 July 2006 can equal 4.5 tonnes GVM) when the fuel is used for travelling on public roads to power auxiliary equipment of the heavy vehicle all other business uses on private roads, off public roads and for non-fuel uses, such as, agriculture, mining, construction and manufacturing packaging or supplying fuel, including packaging certain liquid fuels in containers of 20 litres or less filling transport LPG into cylinders of 210 kg capacity or less for supply for non-transport use supplying transport LPG for transfer into tanks for residential use supplying or distributing kerosene or heating oil fuel for domestic home heating. Road transport You can claim fuel tax credits for taxable fuels you use in heavy vehicles, including heavy emergency vehicles, travelling on public roads if the vehicle meets all the following conditions: It is used in carrying on a business. It has a GVM greater than 4.5 tonnes diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes GVM. Diesel vehicles meet any one of the environmental criteria. The fuel tax credit rate you use depends on when you acquired the fuel and if the fuel was used in a heavy vehicle: for travelling on public roads to power the auxiliary equipment of the heavy vehicle while travelling on public roads. A heavy vehicle has a GVM greater than 4.5 tonnes diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes GVM. The GVM of a vehicle is the GVM accepted by the authority that registered the vehicle. Trailers cannot be included in the GVM of a rigid vehicle. For prime movers, the GVM is the gross combination mass that is, the mass of the vehicle and the trailer. If your activity is not listed here, such as fuel used in vehicles on private roads, it may be eligible under another activity with a different fuel tax credit rate. Fuel used for travelling on public roads Fuel is used for travelling when it is used for: propelling the vehicle along public roads, including stopping or idling in the course of the journey powering the functions of the vehicle that are for the purpose of travelling, such as the use of lights, brakes, power-steering and windscreen wipers. The fuel tax credit rate for this fuel is reduced by the road user charge, which is subject to change. The road user charge reduces any fuel tax credits to nil for transport gaseous fuels used in heavy vehicles for travelling on public roads. You can convert the road user charge rate to cents per kilogram for LNG and CNG by multiplying it by

12 02 Eligible activities Example: Road user charge Jim s Removalists operates four 5-tonne diesel trucks. All the fuel Jim acquires for the trucks is used for travelling in public roads. In July 2014, Jim s Removalists acquires 10,000 litres of diesel to use in their trucks. With rates changing, Jim referred to page 8 for the correct fuel tax credit rate. The rate in July 2014 for fuels used in heavy vehicles for travelling on public roads is cents per litre (which is cents per litre, minus the road user charge of cents per litre). When lodging his monthly BAS for July 2014, Jim s fuel tax credit claim is $1,200: 10,000 litres cents per litre = $1, Fuel used to power auxiliary equipment Liquid or gaseous fuel you use to power auxiliary equipment of heavy vehicles travelling on public roads is not reduced by the road user charge. This fuel use is considered to be unrelated to a vehicle s travel along a public road, such as powering: the mixing barrel of a concrete truck garbage bin lifters and compacting mechanisms of a garbage truck the refrigeration unit of a vehicle that transports temperature sensitive goods air-conditioning of a commercial bus or coach for passenger comfort winches and towing equipment of a tow truck. The fuel used to power the auxiliary equipment may be sourced from a separate fuel tank or from the tank that fuels the main engine. The auxiliary equipment may also take its power from the main engine (known as power take-off ), which in turn increases the fuel used. Fuel used in auxiliary equipment does not include fuel you use in mobile equipment, such as forklifts and bobcats. This type of plant or equipment may be eligible under All other business uses on page 12. For fuel you use: in heavy vehicles for travelling on public roads, you need to use the rate in effect at the beginning of the tax period covered by your BAS to power auxiliary equipment of heavy vehicles travelling on public roads, you need to use the rate in effect on the day you acquired the fuel. For the latest rates for heavy vehicles travelling on public roads, see Rates and eligible fuels at a glance on page 8. Environmental criteria for heavy diesel vehicles If you use a heavy diesel vehicle on a public road and the vehicle was manufactured before 1 January 1996, the vehicle must meet one of the following criteria before you can claim fuel tax credits it must: be registered in an audited maintenance program that is accredited by the Transport Secretary meet Rule 147A of the Australian Vehicle Standards Rules 1999 (the DT80 test) comply with a maintenance schedule endorsed by the Transport Secretary. If your heavy vehicle was manufactured before January 1996 but has been retrofitted with an engine manufactured on or after 1 January 1996, the engine must meet all of the following criteria: be certified to the Australian Design Rule (ADR) 70/00 (or later) emission standard (currently ADR 80/00 or ADR80/01) be properly installed retain all the original (or equivalent) components. If you use farm vehicles mainly on an agricultural property to carry on a primary production business, you do not have to meet any of these criteria. For more information, refer to: Fuel tax credits travel and other activities for heavy vehicles (QC 22974) Fuel tax credits heavy vehicles and auxiliary equipment (QC 26770) Fuel tax credits criteria for heavy diesel vehicles (QC 18686). All other business uses You can claim fuel tax credits for taxable fuels you use in business activities on private roads, off public roads and for non-fuel uses. When working out your fuel tax credit use the rate in effect when you acquired the fuel. You cannot claim fuel tax credits for fuels used for private use including light vehicles (for example, utes). 12

13 02 Eligible activities Examples of these activities The following are examples of eligible business activities (this is not a complete list): agriculture fishing forestry mining marine and rail transport nursing and medical services burner applications electricity generation by commercial generator plant, stationary generator or a portable generator construction manufacturing wholesale/retail property management landscaping dredging panel beating greenhouse heating cement kilns quarrying industrial furnaces non-fuel uses, including fuel you use to clean machinery parts or drums diesel you spray directly onto a road as a sealant fuel you use as a mould release fuel you use as an input or ingredient for example, printer inks, paint and adhesives. The rates for fuel used in many of these activities were reduced by the carbon charge from 1 July 2012 to 30 June For more information on the carbon charge, refer to Fuel tax credits for business (1 July 2012 to 30 June 2014) (QC 41272). Non-fuel use We may issue a determination that a blend of a fuel with a nonfuel product does not constitute a fuel. If your blend is subject to such a determination, you may be entitled to fuel tax credits for the fuel component you use in making that blend. For more information, refer to Fuel Tax (Fuel Blends) Determination 2006 (No. 3) at law.ato.gov.au Example: Agriculture Marilyn uses a diesel-powered tractor to cart materials around her vineyard. She also uses a petrol-fuelled ride on mower and whipper snipper to maintain her vineyard. The fuel Marilyn uses for both activities is eligible for fuel tax credits. Marilyn uses the rate for All other business uses on page 8 when working out her fuel tax credits for the fuels she acquires from 1 July Marilyn buys 3,000 litres of diesel and 1,000 litres of petrol in July 2014 for use in her tractor and to maintain her vineyard. The rate she uses to calculate her fuel tax credits for the 4,000 litres of fuel is cents per litre. Example: Construction Andreas company is contracted to do some earthworks for the local council on sites. He can claim fuel tax credits for the petrol he uses in his bobcat and his compactor, using the rate for All other business uses on page 8. Andreas purchased 5,000 litres of petrol in July The rate he uses to calculate his fuel tax credits for this fuel is cents per litre. Example: Manufacturing Wesley operates a diesel forklift to move materials and products around his steel fabrication workshop. He can claim fuel tax credits for the diesel he uses in his forklift, using the rate for All other business uses on page 8. For example, Wesley can claim cents per litre for diesel he acquires in July 2014 and uses in his forklift. Example: Landscaping and property management Kylie owns a landscaping business and does contract work for property management agents. She can claim fuel tax credits for the petrol she uses in her brush cutter, ride-on lawnmower and other equipment for both landscaping and her contract work. Kylie uses the rate for All other business uses on page 8 when working out her fuel tax credits. 13

14 02 Eligible activities Example: Quarrying Michael s Sand Supplies Pty Ltd quarries sand to use in landscaping. He can claim fuel tax credits for the diesel he uses in his excavators and other quarrying equipment. Michael uses the rate for All other business uses on page 8 when working out his fuel tax credits for the fuels he acquires from 1 July Example: Burner use Pauline operates a foundry and uses diesel to run her furnace. She can claim fuel tax credits for the diesel, using the rate for All other business uses on page 8. For example, Pauline can claim cents per litre for diesel she acquires on 10 July 2014 and uses to run her furnace. Example: Generating electricity Sofia operates a caravan park and supplies electricity for residents to use. She can claim fuel tax credits for the diesel she used in her stationary generator using the rate for All other business uses on page 8. Example: Non-fuel uses Ted s Paint Supplies purchases toluene (a fuel) to use in manufacturing paint. The price of the fuel includes excise duty. Ted blends the toluene with other non-fuel products to make the paint that he then sells to his customers. He is entitled to fuel tax credits on the toluene because the final product (the paint) cannot be used as a fuel in an internal combustion engine. Ted can claim fuel tax credits for the toluene he used to manufacture paint using the rate for All other business uses on page 8. For the latest rates for these activities, see Rates and eligible fuels at a glance on page 8. For more information about non-fuel uses, refer to Fuel not used in an internal combustion engine (QC 18872). Packaging or supplying fuel When working out your fuel tax credits, use the rate in effect when you acquired the fuel. For the latest rates, see Rates and eligible fuels at a glance on page 8. Packaging liquid fuels in containers of 20 litres or less You can claim fuel tax credits when you package mineral turpentine, white spirit, kerosene and certain other liquid fuels (prescribed by the regulations) in containers of 20 litres or less for uses other than in an internal combustion engine. Consumers may purchase the products for a variety of uses, including cleaning, lamp lighting and other general household uses. The products packaging (including any images or text forming part of the packaging) must not suggest or imply that the fuel can be used in an internal combustion engine. Example: Packaging liquid fuels Acme Painters Supplies buys duty paid turpentine in bulk. They then package it into 2 litre containers ready for sale for use other than in an internal combustion engine. They can claim fuel tax credits because duty had been paid on the turpentine and the packaged product is not intended for use in an internal-combustion engine. Filling LPG into cylinders of 210 kg capacity or less for supply for non transport use You may be able to claim fuel tax credits for transport LPG when you supply it in or into cylinders of 210 kg capacity or less for use other than in an internal combustion engine of a motor vehicle or vessel (the exclusion for motor vehicles does not apply to forklifts used mainly off road). If you purchase non-transport gaseous fuel, that is, gaseous fuel that is not duty paid, you must not use or supply that fuel for transport use. 14

15 02 Eligible activities Example: Supplying transport LPG In July 2014, Gas Tank Ltd acquires bulk LPG for both transport and non-transport use, with duty paid at the transport rate of 10.0 cents per litre. They package some of it into small 9 kg LPG gas bottles that they sell to a service station. The service station then sells the LPG gas bottles to its customers, primarily for BBQ use. Gas Tank Ltd is entitled to fuel tax credits at a rate of 10.0 cents per litre for the LPG they supply. Neither the service station nor its customers can claim fuel tax credits for the LPG gas bottles because they have already been claimed by the supplier. Supplying transport LPG for transfer into tanks for residential use You may be able to claim fuel tax credits if you supply transport LPG (duty paid at the transport rate) into tanks at residential premises for non-transport use at those premises. If you purchase non-transport LPG (no excise duty applied), you must not use or supply that fuel for transport use. There is no fuel tax credit entitlement on this fuel as no duty has been paid on the fuel. You cannot store non-transport LPG in the same tank as transport LPG unless you have an excise licence allowing you to do so. Example: Supply of transport LPG into tanks for residential use Bright Gas Ltd purchase transport LPG and supply it into tanks where the fuel is specifically for residential use. Because their LPG is duty paid and it is not being used for transport use, they can claim fuel tax credits. The residential consumer cannot claim fuel tax credits because the fuel tax credits have already been claimed further up the supply chain by Bright Gas Ltd. Supplying or distributing fuel for domestic home heating If you distribute heating oil or kerosene for residential heating, you can claim fuel tax credits so that individual users do not have to claim them. You must have a reasonable belief that the fuel will only be used for domestic home heating. Example: Supply of fuel for domestic home heating Mark purchases bulk heating oil at a cost that includes excise duty. He sells and distributes the heating oil to various locations in Tasmania. He delivers to households for use in heating, and also to a number of businesses, including a bakery that uses the heating oil to fire its ovens. Mark is entitled to claim fuel tax credits on the heating oil he sells to the households. He can take the fuel tax credit entitlement into account when setting the price of the heating oil. Mark is not entitled to claim fuel tax credits for the heating oil he sells to businesses such as the bakery because each business is entitled to claim fuel tax credits in their own right. For more information about eligible activities associated with non-combustible use, refer to: Fuel not used in an internal combustion engine (QC 18872) Fuel sold for domestic home heating (QC 22542) phone us on between 8.00am and 6.00pm, Monday to Friday. 15

16 03 Registering Before you can claim, your business must be registered for both of the following: GST fuel tax credits. If you are already registered for GST but have not yet registered for fuel tax credits, you can do this at any time without affecting your GST tax period whether it is monthly, quarterly, or annual. The registration process is slightly different depending on whether it is for an existing business or a new business. Cancelling your registration If your circumstances change and you are no longer eligible to claim fuel tax credits, you should cancel your registration. For more information, refer to Registering for fuel tax credits business (QC 18993). For more information, refer to Registering for fuel tax credits business (QC 18993). Changing tax periods Some businesses may consider changing their fuel tax credit period so they can access their fuel tax credits more frequently. However, this also involves changing your GST tax period, which might impact on your other reporting obligations. We recommend you think this through carefully or seek the advice of your tax or business adviser. For more information, refer to Options for reporting and paying GST (QC 39643). 16

17 04 Working Before you can claim your fuel tax credits on your BAS, you must know what records you need to keep and how to work out what you are entitled to. Work it out Use our free tools to get your claim right every time: Fuel tax credit eligibility tool (QC 21085) Fuel tax credit calculator (QC 18866) ATO app includes the calculator download or update it from Google Play TM, Windows Phone Store or the Apple App Store Fuel tax credits calculation worksheet (QC 18871). To help you get your claims right, refer to Fuel tax credits five tips to avoid common errors (QC 19369). There are three steps to calculate your fuel tax credits: Step 1: Work out how much fuel (liquid or gaseous) you acquired for each business activity. Step 2: Check which fuel tax credit rate applies for each taxable fuel used in each of your activities. Step 3: Work out the amount of your fuel tax credits in dollars by multiplying the eligible quantity of fuel by the relevant fuel tax credit rate (step 1 step 2). The amount of fuel tax credits you can claim depends on what fuel you use, when you acquired it, and how you use the fuel. You will need to do separate calculations for the different fuel tax credit rates. Rates can differ for business uses, fuel type and when the fuel was acquired. out your fuel tax credits Records you must keep To work out your fuel tax credits accurately and to support your claims, you must keep complete and accurate records. It is important to keep good records. You need to show the type and quantity of fuel you acquired and the business activities you use it in, such as whether it was for travelling on a public road or in other activities. For more information about the records you must keep to support your claims, refer to: Fuel tax credits keeping records and calculating eligible quantities (QC 18683) Fuel Tax Determination FTD 2006/2 Fuel tax: what records are required to be kept by taxpayers to substantiate a claim for a fuel tax credit? Tax invoices A tax invoice should include enough information to enable the following to be determined: that the document is intended to be a tax invoice date of purchase purchaser s name type of fuel quantity purchased price supplier s name supplier s ABN GST payable. If you cannot support your claims with adequate records, you may have to repay all or part of the fuel tax credits you have received. You may also incur penalties. 17

18 04 Working out your fuel tax credits If the first page of your invoice for LPG includes the words Not to be used, or supplied, for transport use. Penalties apply, you cannot use the fuel for transport use. You cannot claim fuel tax credits for non-transport gaseous fuel you acquire from 1 July For more information, refer to When you need a tax invoice (QC 22433). Step 1: Work out the eligible quantity Work out how much fuel (liquid or gaseous) you acquired for each business activity. Check the quantity of fuel you have acquired (litres or kilograms) and work out how much of that fuel is eligible for fuel tax credits. You must exclude any fuel: used in an ineligible activity for example, in vehicles of 4.5 tonnes GVM or less travelling on public roads if the fuel tax credits have already been claimed earlier in the supply chain (for example, claimed by the packager) you acquired, but did not use because it was lost, stolen or otherwise disposed of. If you measure LPG in kilograms, or CNG in megajoules, standard conversion rates are provided to help you work out your fuel tax credit entitlement. The measurements are: 1 kg of LPG = litres of LPG 1 megajoule of CNG = kg of CNG. There are a number of apportionment methods and measures you can use to work out the eligible quantity of fuel. The common methods are the: constructive method, where you add up all the eligible quantities of each fuel type and activity deductive method, where you subtract any ineligible fuel, such as fuel you used in small vehicles on a public road, from your total fuel percentage use method, where you determine a reliable percentage of eligible fuel usage for a sample period and apply this over a number of tax periods estimated use method, where you make a fair and reasonable estimate of the quantity of fuel you acquire for use in a tax period for eligible and ineligible activities multiple activities that have different fuel tax credit rates. For more information about working out eligible quantities of fuel and the various calculation methods and measures, refer to Fuel tax credits keeping records and calculating eligible quantities (QC 18683). Step 2: Check which fuel tax credit rate applies for the fuel The amount of fuel tax credits you can claim depends on the fuel you use, when you acquired it and how you use it in your business. When working out your fuel tax credits, use the rate that applied when you acquired the fuel this may not necessarily be the rate in effect when you use the fuel or claim your fuel tax credits. However, for heavy vehicles travelling on public roads where the fuel is used: for travelling on public roads, use the rate in effect at the beginning of the tax period covered by your BAS to power auxiliary equipment of the heavy vehicle travelling on public roads, use the rate in effect when the fuel was acquired. Get it done For current and previous years rates, refer to Fuel tax credit rates and eligible fuels (QC 21459). There are time limits for claiming fuel tax credits generally, you must claim within four years from the end of the tax period in which the fuel was acquired. Step 3: Work out the fuel tax credit amount Work out the amount of your fuel tax credits in dollars. You do this by multiplying the eligible quantity of fuel for each activity by the relevant fuel tax credit rate when you acquired the fuel (step 1 x step 2). You must divide the result by 100 to convert it into dollars. Claim the whole dollar amount on your BAS. Do not include cents. When you have worked out the dollar amount for each activity, add all these figures together to arrive at a total for each tax period, then claim this amount by writing it at label 7D on your BAS, see Claiming on page

19 05 Claiming You claim fuel tax credits on your BAS in the same way as you claim GST credits. For GST group representatives and other businesses with complex structures, the claiming arrangements vary. They are: GST groups the representative member of the group claims fuel tax credits on behalf of the group. GST branches each branch claims fuel tax credits separately from the parent entity. GST joint ventures the operator claims fuel tax credits on behalf of the participants. If you are claiming fuel tax credits for domestic electricity generation and for eligible business activities, you must claim all of your fuel tax credits on your BAS. If you pay GST in instalments, you can also claim fuel tax credits. For information about how to claim fuel tax credits if you pay GST in instalments, see If you pay GST in instalments on page 23. When to claim You can claim fuel tax credits at the time you acquire, manufacture, or import the fuel into Australia. If you account for GST on a cash basis, you should claim your fuel tax credits in the BAS period you pay for the fuel. If you account for GST on a non-cash basis, you should claim your fuel tax credits in the BAS period you receive your invoice for the fuel. For more information about methods of accounting, refer to Choosing an accounting method (QC 22440). How to complete your claim On your BAS, you must record at fuel tax credit label 7D: your fuel tax credit entitlement for the tax period any adjustments attributed to the tax period that will increase your entitlement to fuel tax credits. If you need to make an adjustment in the tax period that will decrease your entitlement to fuel tax credits, you must include this at fuel tax credit label 7C. Only record the whole dollar amount leave off any cents. You must claim any outstanding fuel tax credits within four years of the end of the tax period to which they apply. If you made a credit error in a BAS for a tax period that started on or after 1 July 2012, you must correct the error on a BAS within the period of review that is, four years from the day after you lodge the BAS in which the error occurred. You can claim outstanding fuel tax credits using your current BAS, rather than revising the earlier BAS for the period in which the error occurred. Your fuel tax credits at label 7D will be offset by us against any fuel tax credit over claim (label 7C) for the current period, as well as any other outstanding tax obligations or some Australian Government debts you may have. For more information, refer to: Fuel tax credits making adjustments and correcting errors (QC 18882) Fuel tax credits how to complete your business activity statement (QC 18918). 19

20 05 Claiming Self-assessment You must self-assess your fuel tax credit claims. This means you are responsible for: assessing your own eligibility for fuel tax credits working out the dollar amount keeping records that support your claims. We are treated as having made an assessment of your net fuel amount, on the day you lodge your BAS, worked out in accordance with the information stated in your BAS. Under self-assessment your BAS is treated as being a notice of assessment issued on the day the BAS is given to us. No other notice of assessment will be issued. For more information, refer to Guide to self-assessment for indirect taxes (QC 25975). How to submit your claim You can claim fuel tax credits by lodging your BAS in one of three ways. You can: lodge online through the Business Portal claim using a paper BAS through your registered tax agent or BAS agent. Lodge online If you are registered to deal with us online, you can lodge your BAS through the Business Portal. You can also use the portal to update business registration details and perform a range of other transactions online. If you want to register to claim your fuel tax credits online, all you need is an ABN and an AUSkey (which ensures the security and privacy of your information is protected). If you register to claim your fuel tax credits online, we will send you software with security tools to ensure the information you send via the internet remains secure and is authenticated by electronic signature. After you install this software on your computer, you can: access your personalised electronic BAS complete your claim as you would for a paper claim transmit the completed form to us. For more information, refer to Business Portal (QC 17468). Claim using a paper BAS Once you are registered for both GST and fuel tax credits, your next BAS will include the fuel tax credit labels. You must claim your fuel tax credits on your BAS in the same way you claim your GST credits. Your BAS must be signed by a person authorised to act on behalf of the business. Claim by your registered tax agent or BAS agent Your registered tax agent may lodge your claim online using the Tax Agent Portal or the electronic lodgment service (ELS). BAS agents may use the BAS Agent Portal to lodge your BAS online. Get it done To register, refer to Register to use our online services (QC 20141). 20

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