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  • Heavy vehicles

    Heavy vehicles, including heavy emergency vehicles, are vehicles that have a gross vehicles mass (GVM) greater than 4.5 tonnes – diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes GVM.

    The GVM of a vehicle is the GVM accepted by the authority that registered the vehicle. Trailers cannot be included in the GVM of a rigid vehicle. For prime movers, the GVM is the gross combination mass – the mass of the vehicle and the trailer.

    You can claim fuel tax credits for eligible fuels you use in your business in heavy vehicles:

    If you use a heavy diesel vehicle manufactured before 1 January 1996 for travelling on public roads, you will need to meet an environmental criterion before you can claim fuel tax credits.

    Eligible fuels include taxable fuels such as liquid fuels (for example, diesel, petrol or fuel blends) and gaseous fuels – liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).

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      Last modified: 03 Apr 2017QC 44648