The Diesel Fuel Rebate

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Quick outline on diesel fuel tax credits

If you use diesel in your business you may be able to claim credits from the Tax Office. Some domestic users who use it to generate electricity, and non-profits who use it for power in emergency vehicles, may also be eligible. The rebate is a credit for the excise or customs duty already levied in the price of diesel bought for your business.

Diesel is not the only fuel you can claim rebates on, but this article is only about the diesel fuel rebate. The information in this article is a simplified guide. You should NOT rely on it for tax, legal, or business decisions. If you think you are eligible after reading this, you should consult with your tax accountant. You can also read more on the ATO website: www.ato.gov.au/fuelschemes The ATO calls it a "diesel fuel tax credit"

If you use diesel in vehicles of less than 4.5 tonne GVM on public roads, then sorry, you won't get the rebate. If you use diesel in your machinery, plant and equipment- you are probably eligible. How much you get, depends on how it is used. To complicate that calculation even further, as of 1 July 12 the government has introduced a increasing scale of carbon tax charges.

Most off-road uses of diesel are deemed "eligible activities" eg the ATO lists: agriculture, fishing, forestry, mining, marine and rail transport, nursing and medical services, burner applications, electricity generation by commercial generator plant, stationary generator or a portable generator, construction, manufacturing, wholesale/retail, property management & landscaping. These uses involve burning the fuel, and so incur carbon tax adjustments. If you use diesel in your business without burning it, for example cleaning, you'll get the full rebate.

To confuse the issue, carbon charges do not apply to diesel used in vehicles with a gross vehicle mass (GVM) greater than 4.5 tonnes travelling on a public road, and certain specified activities in the agriculture, fishing or forestry industries. You need to keep clear records of the date you bought the fuel, and how it was used. Different credits will apply to purchases made in previous (and future) financial years.

Before you can claim, your business must be registered with the ATO for both the GST and fuel tax credits. You claim fuel tax credits on your BAS in the same way as you claim GST credits.