If you operate a non-profit organisation that has chosen not to register for GST because its annual GST turnover is less than $150,000, you can still claim fuel tax credits on a fuel tax credit claim form if you meet all the following requirements:
- you are a non-profit organisation at the time you acquire, manufacture or import the fuel
- you only claim for fuel used to operate emergency vehicles or vessels that provide emergency services and are clearly identifiable as such.
If you want to claim fuel tax credits for any use other than in emergency vehicles or vessels, you must be registered for GST and make your claim on your BAS.
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Emergency vehicles are for providing emergency services and clearly identifiable as such. These vehicles can be less than 4.5 tonnes GVM (light emergency vehicles) or greater than 4.5 tonnes GVM (heavy emergency vehicles).
You can claim fuel tax credits for eligible fuel you acquire for use for:
- operating a heavy emergency vehicle for travelling on public roads – rates for this activity are reduced by the road user charge, which is subject to change
- powering auxiliary equipment of a heavy emergency vehicle travelling on public roads (such as a water pump attached to the fire truck) – rates for this activity are not reduced by the road user charge as it is considered to be unrelated to a vehicle's movement along public roads
- operating an emergency vehicle (heavy or light emergency vehicle) that is not travelling on public roads, such as private roads and off roads - rates for this activity is not reduced by the road user charge.
To be eligible for fuel tax credits, diesel vehicles travelling on public roads and manufactured before 1 January 1996 must meet one of the environmental criteria specified by the Department of Infrastructure and Regional Development.
- Heavy vehicles
- Fuel Tax Credit for Heavy Diesel VehiclesExternal Link (DOTARS/050054) on infrastructure.gov.au
Emergency vessels are for providing emergency services and clearly identifiable as such. You can claim fuel tax credits for eligible fuel you use in an emergency vessel for:
- rescue, including surf rescue
- other marine emergency services such as fire-fighting.