Country age pension fuel card - tax treatment

Does this information apply to me?

This information is for pensioners living in regional Western Australia who receive a country age pension fuel card.

This information applies to you if you are a pensioner who:

• lives in regional Western Australia, and
• receives a country age pension fuel card from the state government.

Background

The Western Australian Government administers the country age pension fuel card scheme. Under the scheme, a card is provided annually to age pensioners living in an eligible Western Australian country local government area.

The card can be used to purchase fuel and taxi travel to the value of $500 for the benefit of the pensioner.

The scheme is designed to compensate regional pensioners who do not have access to extensive public transport.

The card cannot be sold or exchanged for other benefits.

Tax treatment

There are no tax consequences if you receive a fuel card from the Western Australian Government.

The value of the fuel card does not need to be included in your tax return.

There are no tax consequences when you, or another person authorised under the rules of the scheme, use the fuel card.

What to do/read next

For help applying this information to your own situation, you may seek advice from a recognised tax adviser or phone us on 13 28 61.

Last Modified: Tuesday, 5 May 2009