Fuel Tax Credit Alert

The ATO recently released its Addendum to Fuel Tax Ruling 2008/1 as a response to the Administrative Appeals Tribunal case of Linfox Pty Ltd v Commissioner of Taxation [2012] AATA 517 (‘the Linfox Case’). In that case, it was ruled that fuel used to power refrigeration units on trucks was not subject to the Road User Charge, resulting in retrospective FTC refund opportunities for all refrigerated transport companies.

In its Decision Impact Statement relating to the Linfox Case, the ATO conceded that the principle from the Linfox Case also applied to other vehicles such as garbage trucks and concrete trucks. However, following significant dialogue with industry, the ATO has also conceded that fuel used for air-conditioning in buses, coaches or sleeper cabs in trucks is also not subject to the Road User Charge.

The refund opportunity exists for a period of 4 years from the date which the Commissioner is notified of a client’s entitlement to refunds.

If you operate any of the following vehicles, please contact us to discuss how we may be able to help you to obtain a refund from the ATO.

  • Buses
  • Trucks with Sleeper Cabs
  • Refrigerated Trucks / Trailers
  • Concrete Trucks
  • Garbage Trucks
  • Mobile Cranes
  • Elevated Work Platforms
  • Vacuum Excavation Trucks
  • Mobile Shredders
  • Other Heavy Road Vehicles Operating Auxiliary Equipment
call us Call Brisbane Phone: (07) 3157 1626 call us Call Melbourne Phone: (03) 8394 0285 call us Write Us admin@taxandlegal.com.au