You are here

ATA submission on ATO safe harbour percentages draft statement

17 October 2013

The Australian Tax Office has released a draft law administration practice statement setting safe harbour percentages for apportioning fuel use between on-road propulsion (where the road user charge applies) and auxiliary equipment (where it doesn’t).

In this submission, the Australian Trucking Association recommends that:

•    the safe harbour percentage for cement mixer trucks should be increased from 30 to 35 per cent; and that
•    there should be an extra safe harbour percentage for the waste industry to cover high density urban waste collection, also set at 35 per cent.

The submission recommends that the PS LA should be recast as a public ruling so it binds the tax office, and proposes some minor clarifications to the list of auxiliary equipment.