| Energy grants credits scheme - alternative fuels |
| The energy grants credits scheme - alternative fuels grant rate reduces to zero on 1 July 2010 and claims cannot be made for fuels purchased on or after that date.This guide explains the scheme and its eligibility requirements. |
| Fuel tax credit calculator |
| The fuel tax credit calculator is an easy to use tool that calculates your fuel tax credit entitlements to be claimed on your business activity statement (BAS). |
| Fuel tax credits - changes from 1 July 2013 |
| Information about changes to fuel tax credit rates that apply from 1 July 2013. |
| Fuel tax credits - travel and other activities for heavy vehicles |
| This information applies to businesses, government bodies (including shire councils) and other entities that use heavy road vehicles in their work. |
| Fuel tax credits for taxi drivers |
| What you need to know about fuel tax credits when starting a career in the taxi industry. |
| Eligible trips for vehicles with a gross vehicle mass (GVM) of 4.5 - 20 tonnes |
| Information on eligible trips for road transport business operating vehicles with a GVM of 4.5 to 20 tonnes using alternative fuel. |
| Environmental criteria for fuel tax credits - FAQs |
| The questions and answers about the environmental criteria for heavy diesel vehicles includes information about eligibility, how to satisfy and meet the requirements and what records you need to keep. |
| Fuel tax credit eligibility tool |
| This decision tool is designed to help you work out if the fuel you use in your business is eligible for fuel tax credits. |
| Fuel tax credits calculation worksheet |
| Use this worksheet to help you calculate your fuel tax credits and claim them on your business activity statement (BAS). You must be registered for goods and services tax (GST) and fuel tax credits before you can claim. |
| Fuel tax credits for business |
| This guide provides information about who can receive fuel tax credits and how to claim them. NAT 14584. |
| Fuel tax credit rates and eligible fuels |
| Provides details of eligible fuels and fuel tax credit rates. |
| Fuel tax credits and emergency vehicles - FAQs |
| The questions and answers about fuel tax credits and emergency vehicles include information about eligibility requirements and how to claim fuel tax credits. |
| Regional and metropolitan boundary maps |
| These maps show the regional and metropolitan boundaries for eligible trips for vehicles 4.5-20 tonnes. |
| Bunker fuel and commercial shipping |
| This guide provides information about bunker fuel (including lubricants) acquired for use in commercial shipping bunkers. It will also help you understand your excise and GST obligations and fuel tax credits entitlements. NAT 73372 |
| Fuel tax credits - keeping records and calculating eligible quantities |
| The records you need to keep and how to calculate your eligible quantities. (NAT 15230) |
| Fuels used in manufacturing - FAQs |
| The questions and answers about fuels used in manufacturing include information about paint thinners, internal combustion engines, packaging, turpentine, xylene, recycled waste oil and item 10.28. It also contains answers about fuel. |
| Environmental criteria |
| This information provides an overview of the environmental criteria for diesel vehicles over 4.5 tonnes, including a link to further information published on the Department of Infrastructure, Transport, Regional Development and Local Government website. |
| Fuel not used in an internal combustion engine |
| Explains when you can claim fuel tax credits if you operate a business and use, package or supply fuels for use other than in an internal combustion engine. |
| Fuel tax credit and the Greenhouse Challenge Plus Program |
| The Greenhouse Challenge Plus Program ceased on 1 July 2009 and is not being replaced by an alternative scheme. |
| Fuel tax credits - trucks made before 1996 |
| For owners of a truck made before 1996 you only need to meet one, and not four, of the environmental criteria to claim fuel tax credits. |
| Fuel sold for domestic home heating |
| Fact sheet on how to claim fuel tax credits if you sell fuel for domestic home heating. |
| Changes to GST and other indirect tax laws |
| There have been a number of changes to GST and other indirect tax law that affects fuel tax credits. |
| Cleaner fuels grants scheme application for registration |
| Use this form to register for the cleaner fuels grants scheme |
| Cleaner fuels grants scheme guide |
| This guide provides information about the cleaner fuels grants scheme (CFGS), how to register for a fuel grant, make a claim and offset the fuel grant against the excise duty payments. |
| Definitions of fuel under the energy grants credits scheme |
| Definitions of eligible fuel under the energy grants credits scheme. |
| Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004 |
| Provides a link to the Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004. |
| Energy Grants (Cleaner Fuels) Scheme Act 2004 |
| Provides a link to the Energy Grants (Cleaner Fuels) Scheme Act 2004. |
| Energy Grants (Cleaner Fuels) Scheme Regulations 2004 |
| Provides a link to Energy Grants (Cleaner Fuels) Scheme Regulations 2004 |
| Energy grants credits scheme - closed for diesel |
| This information explains how fuel tax credits have substantially replaced the energy grants credits scheme. It also provides information on activities that were previously eligible for an off road credit under the energy grants credits scheme. |
| Energy grants credits scheme legislation |
| Provides a link to the energy grants credits scheme legislation on the legal database. |
| Estimate and percentage use calculation methods |
| Information about the estimate and percentage use methods for determining your eligible fuel under the energy grants credits scheme. |
| Fuel tax credit legislation |
| This information provides links to the Fuel Tax Act 2006, the Fuel Tax (Consequential and Transitional Provisions) Act 2006, the Explanatory Memoranda - Fuel Tax Bill 2006 and the Schedule to the Excise Tariff Act 1921. |
| Fuel tax credit rates - domestic electricity and emergency vehicles and vessels |
| Provides the fuel tax credit rates for fuel used for domestic electricity generation and non-profit emergency vehicles or vessels if you are not registered nor required to be registered for GST. |
| Fuel tax credit registration - non-BAS claimants |
| Use this form if you do not claim through an activity statement and you want to register for fuel tax credits for either domestic electricity generation or non-profit emergency vehicles or vessels. If you are registered for GST you should not use this form. |
| Fuel tax credits - correction of credits relating to the road user charge for certain fuel uses in heavy vehicles |
| Information about a new determination for correcting errors relating to the road user charge for certain fuel uses in heavy vehicles. |
| Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels |
| This guide provides information about claiming fuel tax credits for fuel used to generate domestic electricity or operate non-profit emergency vehicles or vessels. NAT 15621 |
| Fuel tax credits - five tips to avoid common mistakes |
| This fact sheet provides five tips on how to avoid common mistakes. |
| Fuel tax credits - fuel blends |
| Information about how to calculate fuel tax credits for blended fuels from 1 July 2012. |
| Fuel tax credits - how to complete your business activity statement |
| Provides information about completing the fuel tax credit labels on your business activity statement and how to make adjustments, correct mistakes, lodge and pay. NAT 15531. |
| Fuel tax credits - making adjustments and correcting mistakes |
| How to change your fuel tax credits using your business activity statement. |
| Fuel tax credits and GST instalments |
| This fact sheet provides information about how to claim your fuel tax credits if you pay GST by instalments. |
| Fuel tax credits legislative instruments and public rulings |
| This information provides links to the ATO legal database for fuel blends and fuel tax determinations and rulings. |
| Fuel tax credits registration - for business |
| This information explains how a new or existing business can register for fuel tax credits as well as information about cancelling a registration. |
| Fuel tax regulations |
| This information provides links to the Fuel tax regulations 2006 and the Explanatory Statement - Fuel Tax Regulations 2006. |
| Gathering in of sugar cane |
| This link provides information for sugar cane growers who claim a fuel grant. |
| Guide to self-assessment for indirect taxes |
| A guide to the self-assessment changes for indirect tax laws as a result of recommendations 19, 21 and 42 from the Board of Taxation review of the goods and services tax (GST) administration. |
| How to apply for a private ruling |
| Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about: your own affairs, or the affairs of another entity (including an individual), if you are their agent or legal personal representative. |
| Product grant and benefit ruling for fishing operations 2004/1 |
| This link provides information relating to on off-road credit entitlements for the fishing industry PGBR 2004/1. |
| Product grants and benefit ruling for mining operations 2005/2 |
| This link provides information relating to off-road entitlements for the mining industry PGBR 2005/2.. |
| Product grants and benefits ruling for Agriculture 2005/3 |
| This link provides information relating to off-road entitlements for Agriculture PGBR 2005/3. |
| Product grants and benefits ruling for forestry 2005/1 |
| This link provides information relating to off-road entitlements for the forestry industry PGBR 2005/1. |
| Product Stewardship (Oil) Act |
| Provides a link to the Product Stewardship (Oil) Act 2000 on the ATO Legal Database. |
| Product Stewardship for Oil program |
| This guide provides information about the product stewardship for oil program (PSO) . |
| Product stewardship for oil program application for registration NAT 3266 |
| Use this form to register for the Product stewardship for oil program NAT 3266 |
| Register for fuel tax credits using the phone |
| This information explains how a new or existing business can register for fuel tax credits by phone. This service is available 24 hours a day seven days a week. |