• 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

    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

    Liquid or gaseous fuel you use to power auxiliary equipment of a heavy vehicle travelling on a public road is not reduced by the road user charge. This fuel use is considered to be unrelated to a vehicle’s movement along a public road, such as powering:

    • the concrete mixing barrel of a concrete truck
    • garbage bin lifters and compactors of a garbage truck
    • the refrigeration unit of a vehicle that transports temperature sensitive goods
    • the hydraulics of a truck used to raise and lower the tray of a tipper truck
    • the air-conditioning of a commercial bus or coach for passenger comfort.

    The fuel that is 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.

    Fuel used to power other types of auxiliary equipment of a heavy vehicle travelling on a public road is also not subject to the road user charge.

    Examples of this type of auxiliary equipment include:

    • elevated work platforms
    • gas pump of gas tanker
    • truck mounted drilling equipment
    • truck mounted loader crane.

    From 1 July 2008 the fuel tax credit rate of fuel used in this type of auxiliary equipment is 50% of the fuel rate for all taxable fuels other than gaseous fuels. From 1 July 2012, the fuel tax credit rates for taxable fuel (other than gaseous fuels) increased from 19.0715 cents per litre to 38.143 cents per litre.

    Fuel used to power auxiliary equipment does not include fuel you use in mobile equipment such as mobile cranes, forklifts and bobcats. This type of plant or equipment may be eligible under the section All other activities.

    Further information

    For more information about when fuel tax credits are not reduced by the road user charge, see Fuel Tax Ruling FTR 2008/1External Link Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge.

    End of further information

    Correcting claims for fuel used to power auxiliary equipment of a heavy vehicle

    Special rules apply if you are correcting previous fuel tax credit claims for fuel used to power auxiliary equipment of a heavy vehicle travelling on a public road, if you either::

    • used the rate for liquid fuels in heavy vehicles travelling on public roads – which is reduced by the road user charge
    • did not claim for duty paid gaseous fuel because the road user charge exceeded the credit for the fuel used in the auxiliary equipment.
    Further information

    For correcting previous claims in a BAS for fuel used to power auxiliary equipment of a heavy vehicle travelling on a public road, refer to Fuel tax credits - correction of credits relating to the road user charge for certain fuel uses in heavy vehicles.

    End of further information
    Attention

    There are time limits for claiming fuel tax credits - generally you must claim within four years from the end of the tax period in which the fuel was acquired.

    End of attention
      Last modified: 18 Jul 2013QC 26645