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]