Show download pdf controls
  • Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Fuel used to power auxiliary equipment of a heavy vehicle

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The fuel tax credit for fuel you use to power auxiliary equipment of a heavy vehicle travelling on a public road is not reduced by the road user charge. You can claim fuel tax credits at 38.143 cents per litre for liquid fuels – for example, petrol or diesel. Auxiliary equipment of a heavy vehicle is equipment and mechanisms that are unrelated to a vehicle’s movement along a public road. For example:

    • the mixing barrel of a concrete truck
    • garbage bin lifters and compacting mechanisms of a garbage truck
    • refrigeration unit of a vehicle that transports temperature-sensitive goods
    • air-conditioning of a commercial bus or coach for passenger comfort
    • winches and towing equipment of a tow truck.

    The fuel used to power the auxiliary equipment may be sourced from a separate fuel tank or from the tank that fuels the main engine. The auxiliary equipment may also take its power from the main engine (known as 'power take-off'), which in turn increases the fuel used.

    Find out about:

    See also:

    Fuel used for travelling

    Fuel is used for travelling when it is used either for:

    • propelling the vehicle along the public road, including stopping or idling in the course of the journey
    • powering the functions of the vehicle that are for the purpose of travelling, such as the use of lights, brakes, power-steering and windscreen wipers.

    The fuel tax credit rate for fuel used in heavy vehicles for travelling on a public road is reduced by the road user charge, which is subject to change.

    Duty paid gaseous fuels (LPG, LNG and CNG) used in heavy vehicles for travelling on a public road are eligible for fuel tax credits. However, the road user charge currently reduces any fuel tax credit entitlement to nil.

    See also:

    Working out the quantity of fuel

    Before calculating your fuel tax credit entitlement, you need to work out how much fuel was used in your heavy vehicle:

    • for travelling on a public road
    • to power the auxiliary equipment, while the heavy vehicle is travelling on the public road.

    See also:

    Amending previous claims

    You may be able to amend your previous fuel tax credit claims for fuel used to power the auxiliary equipment of a heavy vehicle travelling on a public road, if both the following apply:

    • you previously claimed for liquid fuels (such as, diesel or petrol) using a fuel tax credit rate that was reduced by the road user charge, or you didn't claim for gaseous fuels because the road user charge reduced your entitlement to nil
    • the amendment is within the time limits, which are generally four years from the end of the tax period in which the fuel was acquired.

    See also:

      Last modified: 18 Mar 2014QC 26573