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Licences, claims and payments—fuel retailers

The Fuel Subsidy Scheme was abolished on 1 July 2009. You can no longer apply for a retailer licence.

Applying for a licence

Previously, you could apply for a fuel retailer licence by using an original form. You had to contact us to get the application form, and needed to provide your:

  • name
  • postal address
  • contact phone number.

You can no longer apply for a fuel retailer licence, as the Fuel Subsidy Scheme was abolished on 1 July 2009.

Claiming the subsidy

As a licensed retailer, you needed to lodge a claim each month. We had to receive your claim for the previous month no later than the 14th day of the month.

If you did not comply with the conditions of your retailer's licence, you could have been penalised or prosecuted. You may also have been liable for interest on any debt. Interest was charged at a rate of 20% per year.

You would have received a personalised claim form with your licence and a bank details confirmation statement. Subsequent forms were sent with your monthly statement of account. The claim forms were barcoded with your licence information. You could not copy or share these forms with other retailers.

Claims were made by completing a Form QFSS 13—Retailer claim form.

Payment of the subsidy

Provisional subsidies were paid electronically into your nominated account 5 days before the sales month for which the payment was made. Payments were made at the same time your subsidy claim for the previous month was adjusted.

Retailer’s claims were reviewed at the end of each financial year to ensure that payments were in line with actual sales, and to determine whether any adjustments were necessary. All retailers had to lodge an annual return form at the end of a financial year. However, we could adjust your provisional subsidy at any time.

To prevent retailers from having to repay overpaid provisional subsidies, they needed to tell us:

  • when any of their sites changed (started or stopped trading)
  • the date they stopped trading (if applicable)
  • if their bank details changed.

Calculating the payments (with example)

For most retailers:

  • your first and second monthly payments were equal to 1/12 of the retail sales (in litres) that you made during the previous financial year, multiplied by an indexation factor and the subsidy rate
  • future monthly payments were adjusted to reflect your actual sales for earlier months every time you submitted your monthly claim form, by reconciling the difference between what you were paid in advance for a particular month against the amount of subsidy you claimed for that month.

Example

Initial provisional payment for December 2008—$12,500
Retail sales made in December 2008—$14,000

  1. On 25 November 2008, you received a provisional subsidy payment of $12,500 for expected retail sales in the month of December.
  2. On 14 January 2009, you lodged a subsidy claim for the retail sales you made during December 2008, totalling $14,000.
  3. On 26 January 2009, you received a payment of $14,000, which reflected a provisional subsidy payment of $12,500 for expected sales in the month of February 2009 plus a $1,500 adjustment for actual December 2008 sales.

Top call centre questions

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

Retail fuel sold up to and including 30 June 2009 will be eligible for the subsidy. However, you must pass on the full benefit of the subsidy to your retail customers for those sales.

Fuel sales after that date will not be subsidised. We will not pay you a provisional subsidy in June for July sales.

Does the subsidy apply to fuel on hand at midnight on 30 June 2009?

No. As this fuel will be sold after 30 June, no subsidy will be payable on the fuel.

My subsidy entitlement for May 2009 was greater than the provisional subsidy paid to me for that month. When will I receive the extra subsidy?

In the past, if your subsidy entitlement for the month was greater than the provisional subsidy paid to you for the month, this would usually be reconciled and adjusted as part of the following month’s provisional subsidy payment. For example, an underpayment for May would ordinarily have been included as part of the provisional subsidy paid on 25 June. 

The abolition of the subsidy from 1 July 2009 means that there will be no provisional subsidy payment made in June for July. We will pay the extra subsidy to you on 25 June by electronic transfer to your bank account.

What happens if my subsidy entitlement for May 2009 was less than the provisional subsidy paid to me for that month?

As there is no provisional subsidy being paid in June for July, we will issue you an invoice. The invoice will state the amount to be repaid and the date by which you must repay the subsidy.

When does my June claim have to be lodged?

The June claim is due by 14 July 2009.

How will my final June subsidy entitlement be worked out?

Your final June subsidy will be dealt with in the same way as your claim for May. When you lodge your June claim by 14 July, we will work out the actual subsidy entitlement for the month. If this is more than the provisional subsidy you received for June, we will pay you the difference by electronic transfer to your bank account by 25 July 2009. If it is less than the June provisional subsidy, we will issue you an invoice, advising when you must repay the amount.

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

You should make a record of fuel on hand and pump meter readings as at midnight on 30 June 2009 for record keeping purposes. No subsidy may be claimed for this fuel.

Do I need to lodge a return for 2008–09?

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