As a member of the Australian Tax Office’s (ATO) Fuel Schemes Advisory Forum, NatRoad attended a meeting to discuss the ATO’s plan to simplify road user charge refund claims from refrigerated trailer use and for some other operators and applications.
The ATO was responding to the Linfox case, which decided that the ATO had incorrectly levied the road user charge upon fuel used to operate trailer refrigeration units, and that operators could claim 38.143 cents per litre in fuel tax credits on the fuel used in these units. This decision also means operators that use fuel to run auxiliary equipment on their trucks, such as cement mixers, are included.
The ATO is issuing a determination to allow eligible operators to claim a refund of the road user charge in a single Business Activity Statement, rather than needing to amend previous BAS.
The ATO will also provide guidelines about apportioning fuel use, where auxiliary equipment also used fuel from the engine fuel tank. In the meantime, NatRoad reiterates that members who operate auxiliary equipment on their trucks should contact their accountants or other advisers.
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