As from 1st July 2006 operators of diesel trucks or buses over 4.5 tonnes gross vehicle mass (GVM) which are used for on-road business activity are eligible for certain fuel tax credits as long as they satisfy at least one of four environmental criteria.
Criterion 4 relates to vehicle maintenance - more on the criteria can be seen at DOTARS at this link
ATO Description:"If you conduct regular engine maintenance on the vehicle in accordance with the requirements set out below, which include: regular maintenance of Injectors, Injector Pumps and Valves."
The tax office will not insist on strict compliance within the specified interval period provided that the maintenance action is performed within one month of the specified time, or within 5,000km or 10% of the specified distance (whichever is greater).
It is important that you KEEP ACCURATE RECORDS in order to claim this Fuel Tax Credit (FTC).
Schedule One:
Vehicles greater thn 16 tonnes GVM, travelling more than 80,000 km/year
| Maintenance Items |
Maintenance Action |
Interval Period |
| Oil/Oil Filter |
Replace |
20,000km
|
| Fuel Filter/s |
Replace |
20,000km
|
| Air Filter |
Inspect & Clean or Replace |
20,000km
|
| Valves |
Inspect and Adjust |
200,000km
|
| Injectors |
Rebuild or Replace |
600,000km
|
| Fuel Pump |
Rebuild and Adjust |
800,000km
|
| Injection Timing |
Check and Set |
400,000km
|
Schedule Two:
Vehicles greater thn 16 tonnes GVM, travelling less than 80,000 km/year
| Maintenance Items |
Maintenance Action |
Interval Period
(whichever occurs first)
|
| Oil/Oil Filter |
Replace |
15,000km / 6 Months
|
| Fuel Filter/s |
Replace |
15,000km / 6 Months
|
| Air Filter |
Inspect & Clean or Replace |
15,000km / 6 Months
|
| Valves |
Inspect and Adjust |
12months
|
| Injectors |
Rebuild or Replace |
300,000km
|
| Fuel Pump |
Rebuild and Adjust |
500,000km
|
| Injection Timing |
Check and Set |
250,000km
|
Schedule Three:
Vehicles greater thn 16 tonnes GVM, travelling any distance
| Maintenance Items |
Maintenance Action |
Interval Period
(whichever occurs first)
|
| Oil/Oil Filter |
Replace |
10,000km / 3 Months
|
| Fuel Filter/s |
Replace |
20,000km / 6 Months
|
| Air Filter |
Inspect & Clean or Replace |
10,000km / 3 Months
|
| Valves |
Inspect and Adjust |
30,000km / 6 Months
|
| Injectors |
Rebuild or Replace |
200,000km
|
| Fuel Pump |
Rebuild and Adjust |
200,000km
|
| Injection Timing |
Check and Set |
20,000km / 6 Months
|
Further information can be seen atwww.ato.gov.au/fuelschemes
