Fuel tax credits for refrigeration units

In the Administrative Appeals Tribunal, Linfox Australia has been successful in its case that the Road User Charge is not applicable to fuel used in refrigeration units attached to trucks and trailers.

Therefore companies involved in refrigerated transport should be entitled to a greater fuel tax credit on fuel that was used in their refrigeration units.

According to NatRoad, an accountancy firm has calculated the refund to be about $200 for each 1000 litres used.

The Australian Taxation Office (ATO) is to make an announcement about refund arrangements, and operators who may be entitled to a refund should contact their accountants or the ATO on 13 72 26.

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