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  • Fuel tax credits – supporting information

    This page lists the documents and information we usually need to process a private ruling request or objection about fuel tax credits. If you provide supporting information this will reduce the time it takes for us to process your request.

    If you want to apply for a private ruling about fuel tax credits, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about fuel tax credits, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

    See also:

    Supporting information

    The information we need for a private ruling or objection about fuel tax credits includes:

    • details of the activities to which the request relates
      • agriculture
      • burner use
      • fishing
      • forestry
      • generating electricity
      • heating oil
      • marine transport
      • mining
      • nursing and medical
      • rail transport
      • road travel
       
    • use other than as a fuel – for example, as a component of a manufacturing process
    • use other than as a fuel in an internal combustion engine
    • other specified industrial processes
    • details of the actual activities you undertook
    • the type of fuel used in vehicles/equipment – for example, diesel, petrol or blended fuel
    • the type of vehicles or equipment the fuel is used in
    • whether you purchased the fuel or how it was otherwise obtained
    • whether any fuel has been on-sold
    • whether you are contracted by another entity to undertake their activities  
      • if yes, provide details of who contracts you and the contracts/agreements covering the activities
       
    • whether you are carrying on an enterprise
    • whether you are registered for GST
    • documentation to show how you calculated your entitlement
    • how you determined the tax period your entitlement relates to
    • any other documents that would support the statements made in your application.

    If your activity is listed below, provide the additional information detailed for that activity if it relates to your private ruling request.

    Agriculture

    If the activity is agriculture, you should also provide details about:

    • your property
    • what your property is used for.

    Burner or other non-fuel use

    If the activity relates to burner or another non-fuel use, you should also provide details about:

    • where the fuel has been used – for example, in a burner, for use other than in an internal combustion engine, in manufacturing solvents or in industrial processes
    • the size of the containers (if packaged for retail sale)

    Forestry

    If the activity is forestry related, you should also provide details about where you undertake your activities – for example, in a forest, at a sawmill or at another location.

    Mining

    If the activity is mining, you should also provide details about:

    • the processes undertaken by you in recovering the mineral
    • whether the activities are undertaken on mining or other leases.

    On-road transport or travel

    If the activity relates to on-road transport or travel, you should also provide details about:

    • the gross vehicle mass (GVM) of each vehicle
    • whether the vehicle is travelling on public roads
    • where the fuel is being used and the purpose – for example, in the vehicle travelling on public roads, or in auxiliary equipment to operate a refrigeration unit
    • the date of manufacture of each vehicle, for vehicles with a GVM of 4.5 tonnes or more
    • if the vehicle was manufactured before 1 January 1996, which environmental criterion is satisfied.

    Electricity generation

    If the activity relates to electricity generation, you should also provide details about:

    • whether you are generating electricity for commercial or domestic purposes
    • your permanent place of residence (if you are generating electricity for domestic purposes).

    Note: If you've previously provided us with any of the information listed above, you don't need to provide it again.

    Next steps:

      Last modified: 20 Dec 2017QC 19035