• 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 tax credits and contractual arrangements

    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

    Service and supply contracts may outline the following:

    • which party to the contract will claim the fuel tax credits on eligible fuel use
    • if any increase in fuel costs can be passed on and/or any reductions can be passed back following receipt of fuel tax credits; for example, via rise and fall provisions.

    Only one entity is entitled to claim fuel tax credits. Including details in the contract of how fuel costs are to be managed may assist in determining which entity should claim the fuel tax credits.

    Even though a contract may state that one party can claim fuel tax credits, you are only entitled to fuel tax credits if you have acquired and used the fuel in your business.

    Find out more

    If you are not sure if you are entitled to a fuel tax credit:

    • refer to FTR 2007/1External Link Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006
    • apply for a private ruling, refer to How to apply for a private ruling.
    End of find out more
      Last modified: 19 Sep 2014QC 41272