Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels

Eligibility - non-profit emergency vehicles or vessels

If you operate a non-profit organisation that has chosen not to register for GST because its GST turnover is less than $150,000, you can still claim fuel tax credits on a fuel tax credit claim form if you meet all the following requirements:

• you only claim for fuel used to operate emergency vehicles or vessels
• you are a non-profit organisation at the time you acquire, manufacture or import the fuel
• you acquire, manufacture or import the fuel for use in a vehicle or vessel that provides emergency services and is clearly identifiable as such.

If you want to claim fuel tax credits for any use other than in emergency vehicles or vessels, you must be registered for GST and make your claim on your BAS.

You are not eligible to claim fuel tax credits for:

• aviation fuels
• fuel you use in light vehicles of 4.5 tonne gross vehicle mass (GVM) or less, travelling on a public road
• 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 another grant or subsidy.

Sections within Eligibility - non-profit emergency vehicles or vessels

• Emergency vehicles
• Emergency vessels
• Other business activities