Backdating fuel tax credit registration
In most cases, the taxpayer who delivers the propane into the fuel supply tank of the motor vehicle is the taxpayer liable for the excise tax.Since the business is the taxpayer delivering the propane into the fuel supply tank of the forklift they are considered to pass the tax test.Fuel Tax Credit Rates from July 2013 Fuel Tax Credits for fuel usage attributable to Airconditioning usage Based on determinations from the National Transport Commission and the Australian Taxation Office, From 1 July 2013, fuel tax credit rates and registration charges have changed.From 1 July 2013, after subtracting the road user charge of 26.14 cents per litre, the fuel tax credit rate for liquid fuels (for example, diesel or petrol) used in heavy vehicles is decreased from 12.643 to 12.003 cents per litre.
Moreover, the Bipartisan Budget Act of 2018 retroactively extended this credit through the end of 2017.
Under the determination registration for 2 axle buses over and under 12 tonnes has increased by and registration for 3 axle buses has increased by .
The table below outlines registration charge increases by vehicle type.
The Safe Harbour figure will allow bus operators who do not wish to conduct their own testing to claim a refund on the Road User Charge for 5 per cent of their fuel use for a period backdated four years from the lodgment of a refund notification letter with the ATO.
Go to the ATO's Practice Statement on how bus operators can calculate apportionment: PS LA 2010/3 - Apportionment for the purposes of the Fuel Tax Act 2006 (As at 5 July 2013) Read a summary of the Safe Harbour here.
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