Fuel Tax Credit for Heavy Diesel Vehicles

Under the new Fuel Tax Act 2006, which applies from 1 July 2006, businesses wishing to seek a fuel tax credit for the use of diesel fuel in a heavy road vehicle must satisfy one of four environmental criteria to be eligible for the credit. The energy grant credits scheme and its associated urban and regional boundary criteria no longer applies from 1 July 2006.

The environmental criteria apply to diesel vehicles over 4.5 tonnes gross vehicle mass which are used in an on-road business activity. Vehicles over 4.5 tonnes which operate on other fuels such as petrol, LPG or CNG are not subject to the environmental criteria. These criteria also do not apply to motor vehicles which are used in carrying on a primary production business and which are primarily used on an agricultural property.

Guidelines for Environmental Criteria—Fuel Tax Credit for Heavy Diesel Vehicles

The Department of Infrastructure and Transport has prepared Guidelines on the environmental criteria to assist organisations and individuals who intend to seek a fuel tax credit for the use of diesel in heavy vehicles. These Guidelines have been prepared in consultation with key industry stakeholders and the Australian Taxation Office. For all other information about the fuel tax credit, visit the Australian Taxation Office at www.ato.gov.au or phone 132 866 between 8am and 6pm Monday to Friday. To support claims for a fuel tax credit, businesses must keep records that show you acquired the fuel and used it in an eligible activity. The Guidelines [PDF: 758 KB] include templates you may wish to use to assist you with your record keeping in relation to the environmental criteria, but these are optional. A summary of the four environmental criteria is set out below. Claimants have to satisfy only one of the criterion in order to be eligible for the credit. Links to optional record keeping templates are also provided. This summary is for general guidance only and you should refer to the Guidelines [PDF: 758 KB] for a full understanding of the requirements under each criterion.

Guidelines for Environmental Criteria—Fuel Tax Credit for Heavy Diesel Vehicles [PDF: 758 KB][DOC: 578 KB] Frequently Asked Questions Follow this link for a comprehensive list of frequently asked questions relating to Fuel Tax Credits.

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Summary of Environmental Criteria

Criterion 1—Vehicles manufactured on or after 1 January 1996

If the vehicle has been manufactured on or after 1 January 1996, fuel used in the vehicle is eligible for the fuel tax credit. Vehicles manufactured before 1996 which have been retrofitted with an engine manufactured on or after 1 January 1996 may also qualify for the fuel tax credit.

Optional template to assist with record keeping [PDF: 54 KB][DOC: 77 KB]

Criterion 2—Vehicles registered in an audited maintenance program that is accredited by the Transport Secretary

If the vehicle is part of an accredited audited maintenance program, fuel used in the vehicle is eligible for the fuel tax credit. For the purposes of the fuel tax credit, audited maintenance programs are required to meet certain minimum requirements related to emissions performance and auditing, and must be accredited by the Transport Secretary.

Optional template to assist with record keeping [PDF: 51 KB][DOC: 70 KB]

List of Accredited Audited Maintenance programs	Contact
Trucksafe Pty Ltd Industry Accreditation Implementation Kit Version 2.5 of May 2006, incorporating the Operator Business Rules and Accreditation Agreement	TruckSafe Pty Ltd  25 National Circuit FORREST ACT 2603 P: 02 6253 6900 F: 02 6253 6999
Roads & Traffic Authority of NSW Clean Fleet Program, Version 1.1 of June 2006	NSW RTA Clean Fleet PO Box K198 HAYMARKET NSW 1240 P: 1300 364 847
Roads & Traffic Authority of NSW National Heavy Vehicle Accreditation Scheme—Maintenance Management Accreditation Standards January 2007	NSW RTA NHVAS  Accreditation and Intelligence Unit PO Box K198 HAYMARKET NSW 1241 P: 02 9218 3604 or 02 9218 6625 F: 02 9218 6668 E: heavyvehicleaccreditation@rta.nsw.gov.au
VicRoads National Heavy Vehicle Accreditation Scheme—Maintenance Management Accreditation Standards January 2007	VicRoads NHVAS 60 Denmark Street KEW VIC 3101 P: 03 9854 2597
Queensland Transport National Heavy Vehicle Accreditation Scheme—Maintenance Management Accreditation Standards January 2007	Queensland Transport NHVAS P.O. Box 673 Fortitude Valley QLD 4006 P: 07 3253 4041 F: 07 3253 4455 E: nhvas@transport.qld.gov.au
Department of Transport, Energy and Infrastructure South Australia National Heavy Vehicle Accreditation Scheme—Maintenance Management Accreditation Standards January 2007	DTEI NHVAS PO Box 1 WALKERVILLE SA 5081 1 Wright Road WALKLEY HEIGHTS SA 5098 P: 08 8260 0005
Using a little logic Pty Ltd (EMMS) Equipment Maintenance Management System—Version 1	Using a little logic Pty Ltd PO Box 42A FAIRFIELD HEIGHTS NSW 2165 P: 1300 813 616 F: 1300 813 646 E: sales@logic.net.au

Accreditation Information for Operators of Audited Maintenance Programs

Criterion 3—Vehicles that meet Rule 147A of the Australian Vehicle Standards Rules 1999 (the “DT80” test)

If the vehicle passes the Australian Transport Council’s in-service emission standard for diesel vehicles (also known as the “DT80” test) and that test is performed by a suitably equipped test facility, fuel used in the vehicle is eligible for the fuel tax credit.

For the purposes of the fuel tax credit, the Australian Taxation Office determines what evidence is required to satisfy the requirements of this criterion. The Department is assisting the Tax Office by providing assessments of the capability of test facilities to undertake the DT80 test, and listing those facilities below that it considers to meet the assessment requirements. The Tax Office has indicated that a DT80 test facility registered on the Departments website will be recognised by the Tax Office for the purposes of the fuel tax credit.

Optional template to assist with record keeping [PDF: 52 KB][DOC: 71 KB]

List of Registered “DT80” Test Facilities	Contact
Brisbane City Council (City Fleet)	Brisbane City Council 243 Bradman St (PO Box 6307) ACACIA RIDGE QLD 4110 P: 1800 649 986 F: 07 3407 0448 E: emissiontesting@brisbane.qld.gov.au
Department of Transport, Energy and Infrastructure, Government of South Australia	Vehicle Emission Test Facility Kateena Street REGENCY PARK SA 5010 P: 1300 556 916 F: 08 8348 9656 E: vetf@saugov.sa.gov.au

Registration Information for Operators of DT80 Test Facilities (Revised 30 June 2006)

Criterion 4—Vehicles which comply with a maintenance schedule endorsed by the Transport Secretary

If you conduct regular engine maintenance on the vehicle, fuel used in the vehicle may be eligible for the fuel tax credit. Guidelines relating to minimum maintenance schedules have been developed based on manufacturers’ recommendations and industry advice. Subject to certain conditions, you have the choice of either adhering to the manufacturers’ specified maintenance schedules for the vehicle, or adhering to the appropriate generic maintenance schedule endorsed by the Transport Secretary. The generic maintenance schedules can be found in the Guidelines [PDF: 758 KB] under Criterion 4.

Optional template to assist with record keeping [PDF: 58 KB][DOC: 116 KB]