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Record keeping for bulk end users

The Fuel Subsidy Scheme was abolished on 1 July 2009.

Every time you bought non-retail fuel on or before 30 June 2009 (fuel purchased from a distributor), you must have recorded the:

  • quantity and type of fuel purchased 
  • seller's name and address 
  • price per litre 
  • place of delivery 
  • date of purchase 
  • purpose of any diesel fuel use
  • vehicles and equipment where the fuel is delivered.

At the end of every month, you must have recorded the amount of fuel you had at each storage site on your licence.

You must keep these records for 5 years to support your claims. If you do not keep proper records, you may have to repay the subsidy. These requirements still apply, even though the Fuel Subsidy Scheme has now ended.

Special record-keeping arrangements and concessions exist where:

  • bulk end users consumed less than 25,000 litres of fuel per year
  • the subsidy was claimed for fuel used in a diesel engine road vehicle.

Top call centre questions

When do I stop being entitled to receive the fuel subsidy?

You can claim for bulk end user fuel delivered directly into the running tank of your vehicle or equipment before 1 July 2009.

Fuel used after that date will not be subsidised.

Can I claim for fuel that is in my storage tank on or after 1 July 2009?

No.

Do I need to do anything when the subsidy ends at midnight on 30 June 2009?

Yes. You should make a record of fuel on hand at close of business on 30 June 2009. No subsidy may be claimed for this fuel.

I received a provisional subsidy payment for 2008–09. Do I need to lodge a return?

Yes.  The 2008–09 annual return is due by 1 September 2009.

My provisional subsidy for 2008–09 is more than I am entitled to for the year. What should I do?

When you lodge your 2008–09 annual return, we will work out your subsidy entitlement for the year.

If you received more provisional subsidy than you were entitled to, we will invoice you for the amount you need to repay. If your provisional subsidy payment was less than your entitlement, we will pay you the difference.

I claim my BEU subsidy in arrears. What should I do to make sure I receive my subsidy for 2008–09 and any earlier years I haven’t claimed for?

You must lodge your claim for all subsidies by 30 September 2009, as no subsidies will be paid on claims received after this date.

Do I need to lodge an annual return for 2008–09?

You must lodge an annual return if you received a provisional subsidy for 2008–09 or will make a subsidy claim for fuel used in that year. Subsidy claims for 2008–09 must be lodged by 30 September 2009.

What happens if I deliver diesel into my running tank on 30 June 2009 or before, but then use it for an off road purpose after 30 June 2009?

This diesel is not elegible for the subsidy, even though it is used for an off-road purpose after 30 June 2009. You cannot claim a subsidy for this diesel. If you have already made a claim, you must repay the subsidy.