Fuel Tax Credit for Heavy Diesel Vehicles
Under the Fuel Tax Act 2006, which applies from 1 July 2006, businesses wishing to seek a fuel tax credit for the use of diesel fuel in a heavy road vehicle must satisfy one of four environmental criteria to be eligible for the credit. The energy grant credits scheme and its associated urban and regional boundary criteria no longer applies from 1 July 2006.
The environmental criteria apply to diesel vehicles over 4.5 tonnes gross vehicle mass which are used in an on-road business activity. Vehicles over 4.5 tonnes which operate on other fuels such as petrol, LPG or CNG are not subject to the environmental criteria. These criteria also do not apply to motor vehicles which are used in carrying on a primary production business and which are primarily used on an agricultural property.
Guidelines for Environmental Criteria—Fuel Tax Credit for Heavy Diesel Vehicles
The Department of Infrastructure and Regional Development has prepared Guidelines on the environmental criteria to assist organisations and individuals who intend to seek a fuel tax credit for the use of diesel in heavy vehicles. These Guidelines have been prepared in consultation with key industry stakeholders and the Australian Taxation Office. For all other information about the fuel tax credit, visit the Australian Taxation Office at www.ato.gov.au or phone 132 866 between 8am and 6pm Monday to Friday.
To support claims for a fuel tax credit, businesses must keep records that show you acquired the fuel and used it in an eligible activity. The Guidelines include templates you may wish to use to assist you with your record keeping in relation to the environmental criteria, but these are optional.
A summary of the four environmental criteria is set out below. Claimants have to satisfy only one of the criterion in order to be eligible for the credit. Links to optional record keeping templates are also provided. This summary is for general guidance only and you should refer to the Guidelines for a full understanding of the requirements under each criterion.
- Guidelines for Environmental Criteria—Fuel Tax Credit for Heavy Diesel Vehicles
PDF: 748 KB
- Frequently Asked Questions: follow this link for a comprehensive list of frequently asked questions relating to Fuel Tax Credits.
Summary of Environmental Criteria
Criterion 1—Vehicles manufactured on or after 1 January 1996
If the vehicle has been manufactured on or after 1 January 1996, fuel used in the vehicle is eligible for the fuel tax credit. Vehicles manufactured before 1996 which have been retrofitted with an engine manufactured on or after 1 January 1996 may also qualify for the fuel tax credit.
Criterion 2—Vehicles registered in an audited maintenance program that is accredited by the Transport Secretary
If the vehicle is part of an accredited audited maintenance program, fuel used in the vehicle is eligible for the fuel tax credit. For the purposes of the fuel tax credit, audited maintenance programs are required to meet certain minimum requirements related to emissions performance and auditing, and must be accredited by the Transport Secretary.
|List of Accredited Audited Maintenance programs||Contact|
|Trucksafe Pty Ltd Industry Accreditation Implementation Kit Version 2.5 of May 2006, incorporating the Operator Business Rules and Accreditation Agreement||TruckSafe Pty Ltd
25 National Circuit FORREST ACT 2603
P: 02 6253 6900 F: 02 6253 6999
|Roads & Traffic Authority of NSW Clean Fleet Program, Version 1.1 of June 2006||NSW RTA Clean Fleet
PO Box K198 HAYMARKET NSW 1240
P: 1300 364 847
|Using a little logic Pty Ltd (EMMS) Equipment Maintenance Management System—Version 1||Using a little logic Pty Ltd
PO Box 42A FAIRFIELD HEIGHTS NSW 2165
P: 1300 813 616
F: 1300 813 646
|Trucksafe Pty Ltd Industry Accreditation Implementation Kit Version 3 of June 2016, incorporating the Operator Business Rules and Standards and Accreditation Guide||TruckSafe Pty Ltd
25 National Circuit FORREST ACT 2603
P: 02 6253 6900
F: 02 6253 6999
Criterion 3—Vehicles that meet Rule 147A of the Australian Vehicle Standards Rules 1999 (the “DT80” test)
If the vehicle passes the Australian Transport Council's in-service emission standard for diesel vehicles (also known as the “DT80” test) and that test is performed by a suitably equipped test facility, fuel used in the vehicle is eligible for the fuel tax credit.
For the purposes of the fuel tax credit, the Australian Taxation Office determines what evidence is required to satisfy the requirements of this criterion. The Department is assisting the Tax Office by providing assessments of the capability of test facilities to undertake the DT80 test, and listing those facilities below that it considers to meet the assessment requirements. The Tax Office has indicated that a DT80 test facility registered on the Departments website will be recognised by the Tax Office for the purposes of the fuel tax credit.
|List of Registered “DT80” Test Facilities||Contact|
|Brisbane City Council (Brisbane Transport)||Brisbane City Council
GPO Box 1434
Brisbane QLD 4001
P: 07 340 70497
F: 07 340 32001
|Fleet Environmental||Fleet Environmental
PO Box 400
KENHURST NSW 0154
P: 0407 965 477
F: 02 9654 0154
Criterion 4—Vehicles which comply with a maintenance schedule endorsed by the Transport Secretary
If you conduct regular engine maintenance on the vehicle, fuel used in the vehicle may be eligible for the fuel tax credit. Guidelines relating to minimum maintenance schedules have been developed based on manufacturers' recommendations and industry advice. Subject to certain conditions, you have the choice of either adhering to the manufacturers' specified maintenance schedules for the vehicle, or adhering to the appropriate generic maintenance schedule endorsed by the Transport Secretary. The generic maintenance schedules can be found in the Guidelines under Criterion 4.
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