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The following questions relate to bodies that use fuel to operate emergency vehicles. They are not intended to provide a comprehensive guide to fuel tax credits.
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A - An emergency vehicle is a vehicle that is operated by an entity that provides emergency services and is clearly identifiable with markings and fittings for the emergency response.
A - You can claim fuel tax credits for diesel or petrol used in operating an emergency vehicle as follows:
The vehicle must have a gross vehicle mass (GVM) greater than 4.5 tonne (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne).
Diesel vehicles must meet one of the environmental criteria as specified in the Department of Infrastructure, Transport, Regional Development and Local Government publication Fuel Tax Credit for Heavy Diesel Vehicles: Guidelines for Satisfying Environmental Criteria (DOTARS050054). The vehicle must:
- be manufactured on or after 1 January 1996, or
- be registered in an audited maintenance program that is accredited by the Transport Secretary, or
- meet Rule 147A of the Australian Vehicle Standards Rules 1999 (the 'DT80' test), or
- comply with a maintenance schedule endorsed by the Transport Secretary.
Note: Alternative fuels are not eligible under fuel tax credits, until 1 July 2011, but may be eligible under the previous energy grants credits scheme (EGCS).
A - You can only claim fuel tax credits for fuel used in vehicles that have a GVM greater than 4.5 tonne (diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne). Vehicles such as 4-wheel drives, cars and vans with a GVM less than 4.5 tonne are not eligible.
A - You can claim fuel tax credits for incidental use that is integral to operating the emergency vehicle, including that usage where the vehicle is stationary. For example, you can claim for fuel used to power auxiliary equipment in, or on the vehicle, such as pumping water to extinguish fires.
Where petrol is used to operate your auxiliary equipment off a public road then you can only claim fuel tax credits for incidental use for certain activities. These include, but are not limited to:
- powering the vehicle, or auxiliary equipment in or on the vehicle
- loading or unloading goods
- passengers board or alight from the vehicle
- moving the vehicle to or from the place where the above occurs, or
- using the vehicle for training operators of vehicles
For more information on whether your incidental use is eligible for a fuel tax credit, you can phone 13 28 66.
A - You claim fuel tax credits on your business activity statement in the same way you claim GST credits. You need to be registered for fuel tax credits and you can claim your fuel tax credits on the labels that appear on your business activity statement.
A - If you are a non-profit organisation operating emergency vehicles, and you have chosen not to register for GST because your GST turnover is less than $150,000 you can claim on a fuel tax credit claim form.
You can only claim for fuel used in operating emergency vehicles. If you wish to claim fuel tax credits for anything other than emergency vehicles, you need to register for GST and claim all fuel tax credits on your business activity statement.
For more information, you should read the Fuel tax credit guide - domestic electricity generation and non-profit emergency vehicles or vessels (NAT 15621).
Last Modified: Wednesday, 27 June 2012