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How do I calculate and claim Fuel Tax Credits?

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Data Blocks

Fuel Tax Credits (FTC) allow you to claim back some (or all) of the tax that’s included in the price of fuel. Before claiming FTC on your business activity statement (BAS), it’s important to understand what credits you’re entitled to and establish a system to collect and calculate fuel use.

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The amount of FTC you can claim depends on a few things, including when the fuel was purchased, how the fuel was used and what kind of fuel was used. Claims are made based on the activity in which the fuel is used, so often fuel used in vehicles needs to be divided up between different FTC rates. Yet with the right tools claiming FTC is hassle-free and more rewarding for your business

Who is able to apply for Fuel Tax Credit refunds?

Businesses that use fuel in heavy vehicles, equipment, machinery or light commercial vehicles travelling off public roads are eligible to claim FTC and can claim refunds for previously under-claimed fuel acquired during the last 4 years.

Starting your claim process

You’ll need to know how much fuel and what type of fuel you’ve purchased for each business activity, and how much of that is eligible for FTC.

Fuel that’s exempt from FTC includes:

  • Aviation fuels
  • Fuel used in an ineligible activity, such as for vehicles of 4.5 tonnes gross vehicle mass or less travelling on public roads
  • Fuel used in heavy vehicles which do not meet the environmental criteria for fuel emissions
  • FTC that has already been claimed earlier in the supply chain – for example, by the packager
  • Fuel that was used for private purposes
  • Purchase fuel that was lost, stolen or disposed of

Find out your fuel rates

After you’ve compiled your eligible fuel purchases you’ll need to know what rates apply to each different use. Rates vary and change several times each year so it’s important to check the most up to date information on the Australian Taxation Office (ATO) website.When calculating your FTC, including fuel used in heavy vehicles, you need to use the rate that applied at the time that you acquired the fuel (by purchase, importation or manufacturer).

Claiming your FTC

At the end of each BAS period, you will need to compile information supporting your fuel acquisitions for the period. You will then need to divide up that fuel between the different activities completed by each of your vehicles before you can apply the relevant FTC rates. While some businesses try to manually calculate their return, this is often a long and confusing process that often relies on estimates or averages. By using Teletrac Navman’s FTC Manager solution, you can work out your fuel tax credits and get your claim right every time using live second-by-second HD data.

Here’s how it works:

  1. A robust and highly accurate GPS location device is fitted to your vehicle(s) or asset(s) which is connected to a cellular network for data collection.
  2. The device captures all vehicle movements and auxiliary equipment operation using second-by-second technology and sends the information back to the main office.
  3. Login to FTC Manager to access all your data and prepare claims in the web-based interface.
  4. Setup your fleet and claims options using standardised templates or have this done for you by our fuel tax advisory partner.
  5. View full FTC claims reporting with trip mapping, auxiliary fuel use and off-road activity in an intuitive and easy to use interface.
  6. Automatic calculation of off-road travel in all locations throughout Australia.
  7. Create custom map zones (geofences) for improved off-road claims accuracy, and review and adjust fuel usage details if required.
  8. Maximise FTC claims via GPS Data Reports to enable you or your advisor to apportion fuel usage between activities
  9. Receive ongoing monthly FTC rebates at the optimal rates.

FTC Manager gives you the insight to effectively and accurately track fuel use and get the most out of your FTC refund on an ongoing basis. It removes the use of estimates and averages from manual processes and gives you real-time data to better understand what you can claim.