The ATO on Thur 19.12.2013, released Practice Statement Law Administration PS LA 2013/4 (GA) to set out the percentage of taxable fuel the Commissioner accepts as a fair and reasonable apportionment of the fuel used in a vehicle for powering the auxiliary equipment of the vehicle.
In particular, the PS LA states that the Commissioner will accept the following percentages as a fair and reasonable apportionment of the taxable fuel used to power the auxiliary equipment of the vehicle (and therefore not subject to the road user charge):
- Concrete transit vehicle – 30%;
- Commercial bus or coaches – 5%;
- Refrigerated vehicle – 10%;
- Waste management collection – 15%; and
- All other vehicles with auxiliary equipment – 5%.
DATE OF EFFECT: Applies to tax periods and fuel tax return periods commencing both before and after its date of issue.
[LTN 246, 19/12/13]