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Fuel Tax Credit Refund Opportunity

by Heidi Hervay | Apr 14, 2016

Chris Sant attended our April Members Meeting to discuss with members a new opportunity regarding Fuel Tax Credits. Please find below some dot points summarising the fuel tax credit opportunity:

· The current rate of excise is 39.5 cents per litre, meaning it is nearly 50% of the price of the fuel at the petrol pump.

· The whole amount is refundable to businesses as a fuel tax credit. This is subject to 2 key exceptions, with both of these being incorrectly applied by taxpayers.

· Heavy vehicles (equal to or over 4.5 tonnes GVM) – businesses are entitled to claim a reduced rate, approx 13 cents per litre, for fuel used by heavy vehicles on a public road. 

· Light vehicles (under 4.5 tonnes GVM) – businesses are not entitled to a credit to the extent that light vehicles are used on a public road.

Deloitte's have learnt that businesses make the following errors:

o Heavy vehicles – they claim 13 cents per litre for all fuel used in these vehicles and, importantly, fail to claim the full rate for off-road use. In the crane industry, this may be as high as 70% of the fuel.

o Light vehicles – they claim no fuel tax credit for light vehicles. Businesses can claim a credit, at the full rate, for all fuel used off-road.


Deloitte's assist businesses with reviewing their retrospective claims (you can go back up to 4 years) and recovering refunds from the ATO. Their standard fee is 25% of the refunds, with no fee for the ongoing uplift.

Deloitte's are also challenging the ATO on the application of the Act, specifically, in relation to toll roads. If successful, this would mean all fuel used on toll roads is entitled to a credit at 39 cents per litre.

Our contact details are as follows:

Peter Gibson
National Fuel Tax Leader | Indirect Tax Services
Deloitte Touche Tohmatsu
Grosvenor Place, 225 George Street, Sydney NSW 2000
Tel/Direct: +61 2 9322 3828 | Fax: +61 2 9255 8653 | Mobile: +61 418 448 100 |

Chris Sant
Account Director | Indirect Tax
Deloitte Tax Services Pty Ltd
Level 4, 225 George Street, Sydney, NSW 2000 Australia
Tel/Direct: +61 2 9322 3089 | Fax: +61 2 9255 8653 | Mobile: +61 404 382 854 |

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