Non-Profit News Service No. 0331 - Fuel tax credit rate change for heavy vehicles from 1 July 2011

From 1 July 2011, the fuel tax credit rate for fuels such as diesel or petrol for use in heavy vehicles on public roads is reduced to 15.043 cents per litre. This rate change is due to an increase in the road user charge.

A heavy vehicle (including emergency vehicles) is one with a gross vehicle mass (GVM) greater than 4.5 tonne. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonne GVM.

What this means if you are registered for GST

If you claim fuel tax credits and are registered for GST, you should use this new rate when you complete your activity statements for the 2011-12 financial year.

What this means if you are not registered for GST

If you claim fuel tax credits and are not required to be registered for GST, we will use this rate when you lodge your claim during the 2011-12 financial year.

For more information, refer to Fuel tax credits rates and eligible fuels Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels (NAT 15621). For information about the Non-Profit News Service, including how to subscribe and links to previous articles, see About the Non-Profit News Service. We encourage your feedback and suggestions for future topics to be covered by the news service. You can do this by: emailing npc-publications@ato.gov.au phoning 1300 130 248.