Fuel tax credits – supporting information

To apply for a private ruling or lodge an objection about fuel tax credits, you need to:

• complete and submit the private ruling application or objection form
• provide the supporting information listed below.

Providing supporting information to us when you apply for a private ruling or lodge an objection will reduce the time it takes for us to process your request.

We have information relating to Fuel tax credits which may answer your queries prior to you submitting your request.

See also  

• Fuel tax credits – business

Information you need to provide

Information you need to provide for a private ruling or objection about fuel tax credits includes:

• details of the activities to which the request relates to such as:  
  • agriculture
  • burner or other non-fuel use
  • electricity generation
  • fishing
  • forestry
  • heating oil
  • marine and rail transport
  • mining
  • nursing and medical services
  • road transport
  • construction activities
  • road maintenance
   
• 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
• 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, including 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
• apportionment of fuel
• any other documents that 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 or objection.

Agriculture

If the activity is agriculture, you need to 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 need to 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)

Electricity generation

If the activity relates to electricity generation, you need to 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).

Forestry

If the activity is forestry related, you need to 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 need to 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 need to 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.

Apportionment of fuel

If the activity relates to apportionment of fuel, you need to provide details about:

• the methodology used or applied, including any formulas or assumptions used
• the records retained that support the methodology. This may include records from Global Positioning System (GPS) technology and telematics.
• whether the methodology was applied broadly for a set period of time, detailing how it applies to current or future business operations.

See also  

• Working out the quantity of fuel

Next steps  

• Private ruling application form
• Objection form – for taxpayers
• Objection form – for tax professionals

Information you should provide with your private ruling request or objection about fuel tax credits.