Final Report
Prepared for: Corinne Weber and Claudia Bianco, Australian Taxation Office
CBSR Contacts: James Wunsch (Research Director) and Erin Cooper (Account
Director)
Phone: (02) 6249 8566
Emails: [email protected] and [email protected]
Issue Date: 24 June 2013
Project number: 4396449
www.colmarbrunton.com
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 2
Contents
1. Executive summary........................................................................................ 13
1.1. Introduction ....................................................................................................................................... 13
1.2. Methodology ...................................................................................................................................... 13
1.3. Key findings ....................................................................................................................................... 14
1.4. Conclusions and recommendations ............................................................................................... 23
2. Introduction ..................................................................................................... 27
2.1. Background ........................................................................................................................................ 27
2.2. Research objectives ......................................................................................................................... 28
3. Methodology in brief ...................................................................................... 29
3.1. Stage 1: Project Scoping ................................................................................................................ 29
3.2. Stage 2: Quantitative fieldwork preparation ............................................................................... 29
3.3. Stage 3: Quantitative data collection ........................................................................................... 30
3.4. Stage 4: Qualitative data collection .............................................................................................. 32
3.5. Stage 5: Data processing, analysis and reporting ..................................................................... 33
4. Quantitative Claimants findings................................................................... 38
4.1. Fuel tax credits process and BAS lodgment ................................................................................ 39
4.2. Self-rated fuel tax credits knowledge ........................................................................................... 41
4.3. Sources of awareness of fuel tax credits changes ..................................................................... 63
4.4. Fuel tax credits claims process ...................................................................................................... 65
4.5. Fuel tax credits information and tools .......................................................................................... 77
4.6. Further fuel tax credits information requirements ..................................................................... 86
5. Qualitative Claimants findings ..................................................................... 90
5.1. Group 1 - Easy and Confident ........................................................................................................ 90
5.2. Group 2 – Unsure or Not Confident .............................................................................................. 94
5.3. Group 3 – Unaware .......................................................................................................................... 98
6. Quantitative Tax Professionals findings ................................................... 102
6.1. Fuel tax credits process ................................................................................................................ 102
6.2. Fuel tax credits changes awareness ........................................................................................... 103
6.3. Fuel tax credits information and tools ........................................................................................ 129
6.4. Further fuel tax credits information requirements ................................................................... 137
7. Conclusions and recommendations........................................................... 141
8. Appendix A: Additional quantitative results ............................................ 144
8.1. Claimants questionnaire ................................................................................................................ 144
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 3
8.2. Tax Professionals questionnaire .................................................................................................. 233
9. Appendix B: Technical notes ...................................................................... 258
9.1. Research approach ......................................................................................................................... 258
9.2. Quantitative Claimants research approach ............................................................................... 259
9.3. Quantitative Tax Professionals research approach .................................................................. 263
9.4. Qualitative Claimants research approach .................................................................................. 265
9.5. Error .................................................................................................................................................. 266
10. Appendix C: Quantitative questionnaires ............................................. 267
10.1. Claimants questionnaire ................................................................................................................ 267
10.2. Tax Professionals questionnaire .................................................................................................. 282
11. Appendix D: Qualitative discussion guide ............................................ 292
11.1. Claimants discussion guide........................................................................................................... 292
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 4
Index of figures
Figure 1: General knowledge of fuel tax credits by market segment 41
Figure 2: Confidence in claiming fuel tax credits by market segment 48
Figure 3: General awareness of fuel tax credit rate changes by market segment 55
Figure 4: Total awareness of reduced to include a carbon charge by market segment 58
Figure 5: Total awareness of rate for heavy vehicles that travel on public roads reduced by
market segment 59
Figure 6: Total awareness of rates for some off-road activities increased by market segment 60
Figure 7: Total awareness of changes to rates for gaseous fuels by market segment 61
Figure 8: Confidence in using correct fuel tax credit rate by market segment 74
Figure 9: Ease or difficulties in managing fuel tax credits claims by market segment 75
Figure 10: Change to record keeping practices by market segment 76
Figure 11: Awareness and use of fuel tax credit rates on the ATO website by market
segment 77
Figure 12: Awareness and use of fuel tax credit worksheet that comes with BAS by market
segment 78
Figure 13: Awareness and use of fuel tax credits eligibility tool on the ATO website by market
segment 79
Figure 14: Awareness and use of fuel tax credits calculator on the ATO website by market
segment 80
Figure 15: Usefulness of fuel tax credit rates on the ATO website by market segment 81
Figure 16: Usefulness of fuel tax credit worksheet that comes with BAS by market segment 82
Figure 17: Future access of fuel tax credit worksheet online via the ATO website by market
segment 83
Figure 18: Usefulness of fuel tax credit eligibility tool on the ATO website by market segment 84
Figure 19: Usefulness of fuel tax credit calculator on the ATO website by market segment 85
Figure 20: Requirement for further information by market segment 86
Figure 21: Awareness of fuel tax credit rate changes by Tax Professional role 103
Figure 22: Total awareness of reduced to include a carbon charge by Tax Professional role 105
Figure 23: Total awareness of rate for heavy vehicles that travel on public roads reduced by
Tax Professional role 106
Figure 24: Total awareness of rates for some off-road activities increased by Tax
Professional role 107
Figure 25: Total awareness of changes to rates for gaseous fuels by Tax Professional role 108
Figure 26: Need to inform clients of fuel tax credit rate changes by Tax Professional role 110
Figure 27: Received queries from clients about fuel tax credit rate changes by Tax
Professional role 113
Figure 28: Sufficient information to advise clients on fuel tax credit rates reduced to include a
carbon charge by Tax Professional role 115
Figure 29: Sufficient information to advise clients on heavy vehicles that travel on public
roads reduced by Tax Professional role 116
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 5
Figure 30: Sufficient information to advise clients on rates for some off-road activities
increased by Tax Professional role 117
Figure 31: Sufficient information to advise clients on changes to rates for gaseous fuels by
Tax Professional role 118
Figure 32: Sufficient information to advise clients on no changes for primary producers by
Tax Professional role 119
Figure 33: Ease or difficulties in managing fuel tax credit claims by Tax Professional role 120
Figure 34: Aspects of fuel tax credits that clients find difficult or problematic by Tax
Professional role 126
Figure 35: Changes to record keeping practices for fuel tax credits by Tax Professional role 128
Figure 36: Awareness and use of fuel tax credit rates on the ATO website by Tax
Professional role 129
Figure 37: Awareness and use of fuel tax credit worksheet that comes with BAS by Tax
Professional role 130
Figure 38: Awareness and use of fuel tax credit eligibility tool on the ATO website by Tax
Professional role 131
Figure 39: Awareness and use of fuel tax credit calculator on the ATO website by Tax
Professional role 132
Figure 40: Usefulness of fuel tax credit rates on the ATO website by Tax Professional role 133
Figure 41: Usefulness of fuel tax credit worksheet that comes with BAS by Tax Professional
role 134
Figure 42: Usefulness of fuel tax credit eligibility tool on the ATO website by Tax
Professional role 135
Figure 43: Usefulness of fuel tax credit calculator on the ATO website by Tax Professional
role 136
Figure 44: Requirement for further information by Tax Professional role 137
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 6
Index of tables
Table 1: Fuel tax credit claimants target quotas and completed surveys 31
Table 2: Tax Professionals target quotas and completed surveys 32
Table 3: Final fuel tax credit claimants sample achieved by subgroups used for tests of
statistical significance 34
Table 4: Final Tax Professional sample achieved by subgroups used for tests of statistical
significance 34
Table 5: Tests of statistical significance example 35
Table 6: Definitions 35
Table 7: Claimant population figures by market segment 37
Table 8: Fuel tax credits calculation process by market segment 39
Table 9: BAS lodgment by market segment 40
Table 10: General knowledge of FTC by process business calculates fuel tax credit amounts 42
Table 11: Reason for general knowledge rating by market segment – Total knowledgeable
(7-10) 43
Table 12: Reason for general knowledge rating by market segment – Moderate knowledge
(4-6) 45
Table 13: Reason for general knowledge rating by market segment – Total low or no
knowledge (0-3) - counts 47
Table 14: Confidence in claiming fuel tax credits by process business calculates fuel tax
credit amounts 49
Table 15: Reason for confidence rating by market segment – Total confident (7-10) 50
Table 16: Reason for confidence rating by market segment – Moderate confidence (4-6) 52
Table 17: Reason for confidence rating by market segment – Total low or no confidence (0-
3) 54
Table 18: Awareness of fuel tax credit rate changes by process business calculates fuel tax
credit amounts 56
Table 19: Unprompted awareness of specific fuel tax credit rate changes by market segment 57
Table 20: Total awareness of specific fuel tax credit changes by process business calculates
fuel tax credit amounts 62
Table 21: Source of awareness of changes to fuel tax credits by market segment 63
Table 22: Source of fuel tax credit rates by market segment 66
Table 23: Types of fuel claimed by market segment 67
Table 24: Common rates used for diesel by market segment 68
Table 25: Activity diesel was used for by market segment 69
Table 26: Common rates used for petrol by market segment 71
Table 27: Activity petrol was used for by market segment 72
Table 28: Specific aspects where more information is needed by market segment 87
Table 29: Preferred channel to receive additional information by market segment 88
Table 30: Preferred channel to receive future information by market segment 89
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 7
Table 31: Number of business clients who claimed fuel tax credits by Tax Professional role 102
Table 32: Unprompted awareness of fuel tax credit rate changes by Tax Professional role 104
Table 33: Source of awareness of changes to fuel tax credits was known by Tax
Professional role 109
Table 34: Process undertaken to inform clients of fuel tax credit rate changes by Tax
Professional role 111
Table 35: Reason for not informing clients of fuel tax credit rate changes by Tax Professional
role 112
Table 36: Sufficient information to answer queries from clients about fuel tax credit rate
changes by Tax Professional role 114
Table 37: Reason for easy rating by Tax Professional role – Total easy (7-10) 121
Table 38: Reason for neither easy or difficult rating by Tax Professional role – Neither easy
or difficult (4-6) 123
Table 39: Reason for difficult rating by Tax Professional role – Total difficult (0-3) - Counts 125
Table 40: Aspects of fuel tax credits that business clients find difficult or problematic by Tax
Professional role 127
Table 41: Specific aspects where more information is needed by Tax Professional role 138
Table 42: Channels likely to be used if seeking information on fuel tax credits by Tax
Professional role 139
Table 43: Preferred channels for receiving information on future fuel tax credit changes by
Tax Professional role 140
Table 44: Fuel tax credits calculation process by BAS lodgment frequency 144
Table 45: Fuel tax credits calculation process by Micro – All other industries subgroups 145
Table 46: BAS lodgment by process business calculates fuel tax credit amounts 145
Table 47: BAS lodgment by Micro – All other industries subgroups 146
Table 48: General knowledge of fuel tax credits by BAS lodgment frequency 146
Table 49: General knowledge of fuel tax credits by Micro – All other industries subgroups 147
Table 50: Reason for knowledge rating by market segment 148
Table 51: Reason for general knowledge rating by BAS lodgment frequency 150
Table 52: Reason for general knowledge rating by process business calculates fuel tax credit
amounts 152
Table 53: Reason for general knowledge rating by Micro – All other industries subgroups 154
Table 54: Confidence in claiming fuel tax credits by BAS lodgment frequency 156
Table 55: Confidence in claiming fuel tax credits by Micro – All other industries subgroups 157
Table 56: Reason for confidence rating in claiming fuel tax credits by market segment 158
Table 57: Reason for confidence rating by BAS lodgment frequency 160
Table 58: Reason for confidence rating by process business calculates fuel tax credit
amounts 162
Table 59: Reason for confidence rating by Micro – All other industries subgroups 164
Table 60: Awareness of fuel tax credit rate changes by BAS lodgment frequency 166
Table 61: Awareness of fuel tax credit rate changes by Micro – All other industries
subgroups 166
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 8
Table 62: Unprompted awareness of specific fuel tax credit rate changes by BAS lodgment
frequency 167
Table 63: Unprompted awareness of specific fuel tax credit rate changes by process
business calculates fuel tax credit amounts 168
Table 64: Unprompted awareness of specific fuel tax credit rate changes by Micro – All other
industries subgroups 169
Table 65: Total awareness of reduced to include a carbon charge by BAS lodgment
frequency 170
Table 66: Total awareness of reduced to include a carbon charge by process business
calculates fuel tax credit amounts 170
Table 67: Total awareness of reduced to include a carbon charge by Micro – All other
industries subgroups 171
Table 68: Total awareness of rate for heavy vehicles that travel on public roads reduced by
BAS lodgment frequency 171
Table 69: Total awareness of rate for heavy vehicles that travel on public roads reduced by
process business calculates fuel tax credit amounts 172
Table 70: Total awareness of rate for heavy vehicles that travel on public roads reduced by
Micro – All other industries subgroups 172
Table 71: Total awareness of rates for some off-road activities increased by BAS lodgment
frequency 173
Table 72: Total awareness of rates for some off-road activities increased by process
business calculates fuel tax credit amounts 173
Table 73: Total awareness of rates for some off-road activities increased by Micro – All other
industries subgroups 174
Table 74: Total awareness of changes to rates for gaseous fuels by BAS lodgment
frequency 174
Table 75: Total awareness of changes to rates for gaseous fuels by process business
calculates fuel tax credit amounts 175
Table 76: Total awareness of changes to rates for gaseous fuels by Micro – All other
industries subgroups 175
Table 77: Source of awareness of changes to fuel tax credits by BAS lodgment frequency 176
Table 78: Source of awareness of changes to fuel tax credits by process business calculates
fuel tax credit amounts 177
Table 79: Source of awareness of changes to fuel tax credits by Micro – All other industries
subgroups 178
Table 80: Source of fuel tax credit rates by BAS lodgment frequency 179
Table 81: Source of fuel tax credit rates by process business calculates fuel tax credit
amounts 180
Table 82: Source of fuel tax credit rates by Micro – All other industries subgroups 181
Table 83: Types of fuel claimed by BAS lodgment frequency 182
Table 84: Types of fuel claimed by process business calculates fuel tax credit amounts 183
Table 85: Types of fuel claimed by Micro – All other industries subgroups 184
Table 86: Common rates used for diesel by BAS lodgment frequency 185
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 9
Table 87: Common rates used for diesel by process business calculates fuel tax credit
amounts 186
Table 88: Common rates used for diesel by Micro – All other industries subgroups 187
Table 89: Activity diesel was used for by BAS lodgment frequency 188
Table 90: Activity diesel was used for by process business calculates fuel tax credit amounts 189
Table 91: Activity diesel was used for by Micro – All other industries subgroups 190
Table 92: Common rates used for petrol by BAS lodgment frequency 191
Table 93: Common rates used for petrol by process business calculates fuel tax credit
amounts 192
Table 94: Common rates used for petrol by Micro – All other industries subgroups 193
Table 95: Activity petrol was used for by BAS lodgment frequency 194
Table 96: Activity petrol was used for by process business calculates fuel tax credit amounts 195
Table 97: Activity petrol was used for by Micro – All other industries subgroups 196
Table 98: Confidence in using correct fuel tax credits rate by BAS lodgment frequency 197
Table 99: Confidence in using correct fuel tax credits rate by process business calculates
fuel tax credit amounts 198
Table 100: Confidence in using correct fuel tax credits rate by Micro – All other industries
subgroups 199
Table 101: Ease or difficulties in managing fuel tax credit claims by BAS lodgment frequency 200
Table 102: Ease or difficulties in managing fuel tax credit claims by process business
calculates fuel tax credit amounts 201
Table 103: Ease or difficulties in managing fuel tax credit claims by Micro – All other
industries subgroups 202
Table 104: Change to record keeping practices by BAS lodgment frequency 203
Table 105: Change to record keeping practices by process business calculates fuel tax credit
amounts 203
Table 106: Change to record keeping practices by Micro – All other industries subgroups 204
Table 107: Awareness and use of fuel tax credit rates on the ATO website by BAS lodgment
frequency 204
Table 108: Awareness and use of fuel tax credit rates on the ATO website by process
business calculates fuel tax credit amounts 205
Table 109: Awareness and use of fuel tax credit rates on the ATO website by Micro – All
other industries subgroups 206
Table 110: Awareness and use of fuel tax credit worksheet that comes with BAS by BAS
lodgment frequency 206
Table 111: Awareness and use of fuel tax credit worksheet that comes with BAS by process
business calculates fuel tax credit amounts 207
Table 112: Awareness and use of fuel tax credit worksheet that comes with BAS by Micro –
All other industries subgroups 208
Table 113: Awareness and use of fuel tax credit eligibility tool on the ATO website by BAS
lodgment frequency 209
Table 114: Awareness and use of fuel tax credit eligibility tool on the ATO website by
process business calculates fuel tax credit amounts 210
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 10
Table 115: Awareness and use of fuel tax credit eligibility tool on the ATO website by Micro –
All other industries subgroups 211
Table 116: Awareness and use of fuel tax credit calculator on the ATO website by BAS
lodgment frequency 211
Table 117: Awareness and use of fuel tax credit calculator on the ATO website by process
business calculates fuel tax credit amounts 212
Table 118: Awareness and use of fuel tax credit calculator on the ATO website by Micro – All
other industries subgroups 213
Table 119: Usefulness of fuel tax credit rates on the ATO website by BAS lodgment
frequency 214
Table 120: Usefulness of fuel tax credit rates on the ATO website by process business
calculates fuel tax credit amounts 215
Table 121: Usefulness of fuel tax credit rates on the ATO website by Micro – All other
industries subgroups 215
Table 122: Usefulness of fuel tax credit worksheet that comes with BAS by BAS lodgment
frequency 217
Table 123: Usefulness of fuel tax credit worksheet that comes with BAS by process business
calculates fuel tax credit amounts 217
Table 124: Usefulness of fuel tax credit worksheet that comes with BAS by Micro – All other
industries subgroups 218
Table 125: Future access of fuel tax credit worksheet online via the ATO website by BAS
lodgment frequency 218
Table 126: Future access of fuel tax credit worksheet online via the ATO website by process
business calculates fuel tax credit amounts 219
Table 127: Future access of fuel tax credit worksheet online via the ATO website by Micro –
All other industries subgroups 219
Table 128: Usefulness of fuel tax credit eligibility tool on the ATO website by BAS lodgment
frequency 220
Table 129: Usefulness of fuel tax credit eligibility tool on the ATO website by process
business calculates fuel tax credit amounts 220
Table 130: Usefulness of fuel tax credit eligibility tool on the ATO website by Micro – All
other industries subgroups 221
Table 131: Usefulness of fuel tax credit calculator on the ATO website by BAS lodgment
frequency 221
Table 132: Usefulness of fuel tax credit calculator on the ATO website by process business
calculates fuel tax credit amounts 222
Table 133: Usefulness of fuel tax credit calculator on the ATO website by Micro – All other
industries subgroups 223
Table 134: Requirement for further information by BAS lodgment frequency 224
Table 135: Requirement for further information by process business calculates fuel tax credit
amounts 224
Table 136: Requirement for further information by Micro – All other industries subgroups 225
Table 137: Specific aspects where more information is needed by BAS lodgment frequency 225
Table 138: Specific aspects where more information is needed by process business
calculates fuel tax credit amounts 226
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 11
Table 139: Specific aspects where more information is needed by Micro – All other industries
subgroups 226
Table 140: Preferred channel to receive additional information by BAS lodgment frequency 227
Table 141: Preferred channel to receive additional information by process business
calculates fuel tax credit amounts 228
Table 142: Preferred channel to receive additional information by Micro – All other industries
subgroups 229
Table 143: Preferred channel to receive future information by BAS lodgment frequency 230
Table 144: Preferred channel to receive future information by process business calculates
fuel tax credit amounts 231
Table 145: Preferred channel to receive future information by Micro – All other industries
subgroups 232
Table 146: Awareness of fuel tax credit rate changes by number of clients that claimed fuel
tax credits 233
Table 147: Unprompted awareness of fuel tax credit rate changes by number of clients that
claimed fuel tax credits 234
Table 148: Total awareness of reduced to include a carbon charge by number of clients that
claimed fuel tax credits 235
Table 149: Total awareness of rate for heavy vehicles that travel on public roads reduced by
number of clients that claimed fuel tax credits 235
Table 150: Total awareness of rates for some off-road activities increased by number of
clients that claimed fuel tax credits 236
Table 151: Total awareness of changes to rates for gaseous fuels by number of clients that
claimed fuel tax credits 236
Table 152: Source of awareness of the changes to fuel tax credits was known by number of
clients that claimed fuel tax credits 237
Table 153: Need to inform clients of fuel tax credit rate changes by number of clients that
claimed fuel tax credits 238
Table 154: Process undertaken to inform clients of fuel tax credit rate changes by number of
clients that claimed fuel tax credits 238
Table 155: Reason for not informing clients of fuel tax credit rate changes by number of
clients that claimed fuel tax credits 239
Table 156: Received queries from clients about fuel tax credit rate changes by number of
clients that claimed fuel tax credits 239
Table 157: Sufficient information to answer queries from clients about fuel tax credit rate
changes by number of clients that claimed fuel tax credits 240
Table 158: Sufficient information to advise clients on reduced to include a carbon charge by
number of clients that claimed fuel tax credits 240
Table 159: Sufficient information to advise clients on heavy vehicles that travel on public
roads reduced by number of clients that claimed fuel tax credits 241
Table 160: Sufficient information to advise clients on rates for some off-road activities
increased by number of clients that claimed fuel tax credits 241
Table 161: Sufficient information to advise clients on changes to rates for gaseous fuels by
number of clients that claimed fuel tax credits 242
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 12
Table 162: Sufficient information to advise clients on no changes for primary producers by
number of clients that claimed fuel tax credits 242
Table 163: Ease or difficulties in managing fuel tax credit claims by number of clients that
claimed fuel tax credits 243
Table 164: Reason for easy / difficult rating by number of clients that claimed fuel tax credits
– Total easy (7-10) 244
Table 165: Reason for easy / difficult rating by number of clients that claimed fuel tax credits
– Neither easy or difficult (4-6) 246
Table 166: Reason for easy / difficult rating by number of clients that claimed fuel tax credits
– Total difficult (0-3) 248
Table 167: Aspects of fuel tax credits that clients find difficult or problematic by number of
clients that claimed fuel tax credits 249
Table 168: Aspects of fuel tax credits that business clients find difficult or problematic by
number of clients that claimed fuel tax credits 250
Table 169: Changes to record keeping practices for fuel tax credits by number of clients that
claimed fuel tax credits 251
Table 170: Awareness and use of fuel tax credit rates on the ATO website by number of
clients that claimed fuel tax credits 251
Table 171: Awareness and use of fuel tax credit worksheet that comes with BAS by number
of clients that claimed fuel tax credits 252
Table 172: Awareness and use of fuel tax credit eligibility tool on the ATO website by
number of clients that claimed fuel tax credits 252
Table 173: Awareness and use of fuel tax credit calculator on the ATO website by number of
clients that claimed fuel tax credits 253
Table 174: Usefulness of fuel tax credit rates on the ATO website by number of clients that
claimed fuel tax credits 253
Table 175: Usefulness of fuel tax credit worksheet that comes with BAS by number of clients
that claimed fuel tax credits 254
Table 176: Usefulness of fuel tax credit eligibility tool on the ATO website by number of
clients that claimed fuel tax credits 254
Table 177: Usefulness of fuel tax credit calculator on the ATO website by number of clients
that claimed fuel tax credits 255
Table 178: Requirement for further information by number of clients that claimed fuel tax
credits 255
Table 179: Specific aspects where more information is needed by number of clients that
claimed fuel tax credits 256
Table 180: Channels likely to be used if seeking information on fuel tax credits by number of
clients that claimed fuel tax credits 256
Table 181: Preferred channels for receiving information on future fuel tax credit changes by
number of clients that claimed fuel tax credits 257
Table 182: Fuel tax credit claimants survey outcome data 260
Table 183: Fuel tax credit claimants weighting calculations 262
Table 184: Tax Professionals survey outcome data 264
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 13
1. Executive summary
1.1. Introduction
Colmar Brunton Social Research (CBSR) was approached by the Australian Taxation Office (ATO) to
conduct research into fuel tax credits with both claimants and tax professionals.
The objectives of this research were to:
• Determine fuel tax credit claimants’ and tax professionals’ (ie tax agents and BAS agents)
level of awareness and understanding of each of the recent changes to the fuel tax credit
rates, with a particular focus on the impacts of the introduction of the carbon charge
• Identify any gaps in information and/or level of understanding in regards to the suite of
changes; and
• Provide recommendations for strategies on how the ATO can address any key information
gaps and increase the level of understanding to ensure eligible entities are accurately
calculating fuel tax credit amounts they are entitled to.
1.2. Methodology
The research involved a five stage approach which included:
• A project scoping workshop, followed by questionnaire development;
• Quantitative research preparation, which also included cognitive interviews with fuel tax credit
claimants who had lodged at least one fuel tax credit claim post 1 July 2012 (n=8), conducted
from 18 to 24 January 2013;
• Quantitative research:
Computer Assisted Telephone Interviewing (CATI) of registered fuel tax credit claimants
who had lodged at least one fuel tax credit claim post 1 July 2012 (n=1,501), conducted
from 12 to 28 February 2013;
Online survey of tax professionals which included tax agents and BAS agents preparing
and/or lodging BAS returns for clients registered for fuel tax credits (n=240), conducted
between 15 February to 4 March 2013;
• Follow-up qualitative research with fuel tax credit claimants (n=24 depth interviews), which
spanned those that find the process very easy through to those that struggle in managing their
fuel tax credit obligations, conducted from 9 to 24 April 2013; and
• Analysis and reporting of all quantitative and qualitative survey results, providing a sound
basis for informed fuel tax credits marketing and communication activity into the future.
This report presents the findings of this research.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 14
1.3. Key findings
1.3.1. Fuel tax credits claimants’ quantitative findings
Fuel tax credits process and BAS lodgment
Respondents were asked the process by which their business calculates their fuel tax credit
entitlements. Quotas were set to ensure adequate representation was achieved across three groups
which included those that calculate fuel tax credit entitlements with no assistance from a tax
professional (57%), those that initially calculate their fuel tax credit amounts and then have this
checked by a tax professional (25%) and those that completely outsource the calculation of fuel tax
credits and lodgment of the BAS to a tax professional (17%). When asked about the frequency of
when they lodge their BAS, the majority of respondents indicated they lodge their BAS on a quarterly
basis (87%), while 13% said they lodge on a monthly basis.
Self-rated fuel tax credits knowledge
Overall, 68% of respondents said they were either knowledgeable (39%, rating of 7 or 8) or very
knowledgeable (29%, rating of 9 or 10) in relation to fuel tax credits. Just five percent of respondents
gave themselves a knowledge rating of 3 out of 10 or below. Of those that gave a rating of 7 or more
out of 10, the most common reasons given were that they were familiar with the claims process, rates
and guidelines (54%), that they read updates and changes provided with the BAS/from the ATO/on
the ATO website (27%) or that it is a simple/straight forward process (18%).
When examined by the process that the business uses to calculate fuel tax credit amounts, self-
preparers rated themselves as more knowledgeable in relation to fuel tax credits. Over three-quarters
of self-prepares (79%) rated themselves as knowledgeable or very knowledgeable, compared to 68%
of self-preparers who had tax professional assistance and 42% of claimant who use a tax
professional. Those who outsourced the preparation of fuel tax credit claims to a tax professional were
significantly less likely to rate themselves as either knowledgeable (27%, rating of 7 or 8) or very
knowledgeable (15%, rating of 9 or 10) in relation to fuel tax credits compared to self-preparers, or
those self-preparers who prepared their claims and then had these checked by a tax professional.
The vast majority of survey respondents (95%) said they were either very confident (75%) or confident
(20%) they are claiming the correct amount of fuel tax credits for their business. The key reasons cited
for high degrees of confidence in getting claims right for their business or organisations included good
record keeping practices (cited by almost one third of respondents who gave a rating of 7 or more out
of 10), that they are familiar with claims process/rates guidelines (19%), or because they use ATO
resources to calculate their claim amounts (16%). Confidence in claiming the correct amount of fuel
tax credit amounts was high regardless of the process which the business used to calculate fuel tax
credit amounts.
Respondents were asked whether they were aware of any changes to fuel tax credit rates that came
into effect from 1 July 2012. Just over two thirds of respondents (67%) said they were aware there had
been changes to the fuel tax credits system, while 25% said they were not aware. The remaining 8%
said they didn’t know if they were aware of any changes. Self-preparers (78%) and self-preparers with
tax professional assistance (67%) were significantly more likely to be aware of the fuel tax credit rate
changes that came into effect from 1 July 2012 than those that outsource the claim preparation
process to a tax professional (38%).
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 15
Those that indicated they were aware of changes introduced from 1 July 2012 were asked what
changes had occurred. It was evident in the pattern of responses to this question that unprompted
knowledge of the specific drivers of the changes to the system was relatively low, with only around 1 in
five respondents able to specifically identify that many fuel tax credits were reduced to include a
carbon charge (23%) and that the fuel tax credit rate for heavy vehicles that travel on a public road
has been reduced (23%). There were no differences in unprompted awareness seen between self-
preparers, self-preparers who have tax professional assistance or claimants who use a tax
professional. This could perhaps be due to the delay between the communication activities that
occurred in April and September 2012 and when the research occurred in February and March 2013.
While the communication activities included messaging on these specific changes, the main focus was
on the practical implications for claimants in terms of driving them to use the new adjusted rate
according to their fuel usage behaviours.
Respondents were then prompted with several of the key drivers of the changes to fuel tax credits
effective 1 July 2012 and asked if they were aware of these:
41% of all respondents said they were aware that many fuel tax credit rates were reduced to
include a carbon charge;
70% of all respondents were aware that the fuel tax credit rate for heavy vehicles – such as
trucks - that travel on a public road has been reduced;
around one third of respondents (36%) said they were aware of the specific change that rates
for some off-road activities had increased; and
a similar level was observed for prompted awareness of the changes to the fuel tax credit
rates for gaseous fuels, for example LPG or LNG or CNG (36%).
Awareness of these specific changes to fuel tax credits that came into effect from 1 July 2012 was
generally higher among self-preparers and self-preparers with tax professional assistance than those
using a tax professional.
Sources of awareness of fuel tax credit changes
All those reporting awareness of any changes to fuel tax credits were asked how they became aware
of these changes. The most common sources of awareness cited by respondents were a letter/fact
sheet received from the ATO (24%), a newsletter/brochure provided with the BAS (24%) and a
worksheet, instructions and/or examples provided with the BAS (19%).
Those that lodge the BAS on a quarterly basis were significantly more likely to cite both the
newsletter/brochure provided with the BAS (24%) and the worksheet/instructions/examples provided
with their BAS (20%) than those lodging monthly (17% and 13% for these channels, respectively).
Not surprisingly, these two sources were significantly more likely to also be cited by self-preparers
than those who outsource fuel tax credit claims to a tax professional. Those that did outsource this
task were significantly more likely to identify these tax professionals as their source of awareness, and
this was the highest source of awareness for this group at 27%.
Fuel tax credit claims process
Those entities that identified they had at least some role in the fuel tax credits calculation and claim
lodgment process were asked about how this process was undertaken for their most recent BAS
where they claimed for fuel purchased after 1 July 2012. Encouragingly, the vast majority of these
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 16
entities (82%) reported using ATO supplied information, tools or resources to identify the rate to use
determining their fuel tax credits claim. Some 39% indicated they used the rates on the worksheet
provided with their latest BAS. A further 21% said they used the rates in the fact sheet sent to them by
the ATO outlining the changes in 2012, followed by the ATO website (16%) and the ATO’s online fuel
tax credit calculator (6%).
The most common fuels claimed by respondents in their most recent BAS were diesel (96%) and
petrol (25%). Very few respondents reported claiming other fuel types such as LPG, CNG, LNG or any
other liquid fuels, on their most recent BAS. For each fuel type a respondent indicated that was
claimed for on their most recent BAS, they were asked to identify what rate they used for that fuel in
the calculation of their claim and what they had used the fuel for.
As part of the survey, respondents who had claimed particular fuel types were asked to recall the
particular rate or rates they had used. Nearly half of all respondents who had claimed for diesel said
they did not know what rate they had used (43%) and not surprisingly, usage patterns tended to reflect
the composition of the sample by industry sector, with 49% saying they used diesel for agriculture,
forestry or fishing related purposes, and a further 31% saying they used the fuel for road transport
purposes. A similar proportion of respondents who had claimed for petrol (42%) said they didn’t know
what rate they used. The most commonly cited uses of petrol claimed on the recent BAS were for
agriculture, forestry or fishing purposes (69%) and road transport (9%).
Respondents were also asked to rate their degree of confidence in whether they had used the right
fuel rate when calculating their fuel tax credit claim on their most recent BAS. As with the previous
confidence question, confidence in having used the correct rate was very high, with 96% of all
respondents saying they were either very confident (78%) or confident (17%) they had used the
correct rate.
The vast majority of fuel tax credit claimants (88%) said they found the process of managing their fuel
tax credit claims as easy (60% very easy, 28% easy). Only 2% of all respondents rated this process
as difficult (1% difficult, 1% very difficult). Respondents were also asked if they had changed their
record keeping practices as a result of the changes to fuel tax credits introduced on 1 July 2012.
Overall, 6% of claimants said they had changed their record keeping practices due to fuel tax credit
rate changes.
Fuel tax credits information and tools
Respondents were asked if they were aware of a range of tools the ATO provides businesses to assist
with managing their fuel tax credit claims, as well as if they were currently using these or had ever
used these:
21% reported to be aware of the fuel tax credit rates on the ATO website and are currently
using these, while a further 13% said they were aware and had used these previously;
50% reported to be aware of the fuel tax credit worksheet that comes with the BAS and are
currently using it, while a further 11% said they were aware and had used these previously;
8% of respondents said they were aware of the fuel tax credits eligibility tool and are currently
using it, while a further 13% said they had used it previously; and
10% said they were currently using the fuel tax credits calculator on the ATO website and a
further 7% said they were aware and had previously used.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 17
Those currently using the information tools and services above as well as those that were aware and
had previously used these were asked to rate the tools they had used in terms of perceived
usefulness:
The fuel tax credit rates available on the ATO website were rated as either somewhat or very
useful by the vast majority of current and previous users (91%);
The fuel tax credit worksheet was also ranked as either very useful or somewhat useful by the
majority of current and previous users (92%);
Those who were currently using the fuel tax credit worksheet or had previously used it
were asked if they would be willing to access this worksheet online in future rather than
receiving this in hardcopy. Just over 2 in every 5 claimants (41%) said they would be
willing to do this, while 56% said no.
More than 4 in five respondents rated the fuel tax credits eligibility tool as either very useful
(48%) or quite useful (36%);
The vast majority (92%) of those that had used the fuel tax credits calculator on the ATO
website found the tool either very useful (67%) or useful (25%).
Further fuel tax credits information requirements
Only 7% of respondents said they had a need for further information in relation to fuel tax credits at
this point in time. The most common aspects of the fuel tax credit system where more information is
needed was with the different rates that apply to different fuels and their uses (45%), all of it/more
information generally (43%) and eligibility for fuel tax credits (24%). The most commonly identified
channel for receiving information for those that indicated that they had a need at this time was via
mail/hardcopy letter from the ATO (59%), followed by email (28%).
All respondents were asked their preferred channel for receiving information about any future changes
to fuel tax credits. The most commonly identified preferred channel was mail/hardcopy letter from the
ATO (43%), followed by email from the ATO (27%).
1.3.2. Fuel tax credit claimants’ qualitative findings
Interviews were conducted with fuel tax credit claimants who were heavily impacted by the clean
energy changes and fell into one of three groups based on the findings provided to the quantitative
survey itself. All of the claimants interviewed operated a combination of on-road vehicles (e.g. trucks,
tippers, utility vehicles / ute, car with trailer) and machines (e.g. backhoe, excavator, bobcat, bulldozer,
concrete pump, road grader, drill rig). All machines and large on-road vehicles (i.e. trucks) use diesel
while most of the smaller on-road vehicles (i.e. cars, utes) use petrol. All diesel vehicles and machines
were used for business purposes only, while petrol vehicles were always or sometimes used for
personal use.
Group 1 – Easy and Confident
For these businesses, all the diesel fuel they purchased was eligible for fuel tax credits while all petrol
was not. No other fuel types were purchased. In cases where a vehicle using petrol was used for
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 18
business purposes, this was tracked for the purposes of claiming it as a tax deduction or claiming the
GST and not for fuel tax credit purposes.
There are three main ways these businesses purchased fuel: an account with a specific fuel company,
fuel is purchased from any convenient service station, or fuel is delivered to the business premises.
Businesses in this group used only one of these purchase channels for purchasing eligible fuel (i.e.
diesel fuel) and record keeping relates largely to the purchase method used.
All claimants interviewed in this group calculated their fuel tax credit claims themselves (rather than
using a tax professional) and generally described the process as easy. All claimants calculated their
fuel tax credit claim once a quarter, at the same time as doing their BAS. The general process was:
The fuel amounts from the Excel spreadsheet entries are summed or amounts from logbook,
service station statements or fuel delivery invoices for that quarter are added up with a
calculator;
This litre amount is recorded in the Excel spreadsheet or on the fuel tax credit worksheet (or
just written on a bit of paper) and multiplied by the relevant fuel tax credits rate; and
The dollar amount claimable was recorded in the relevant section of the BAS
This process is repeated if there are vehicles on a different fuel tax credits rate. These fuel tax credit
claimants were all very confident that they were using the correct fuel tax credits rates in their
calculations. The rates were sourced either from the fuel tax credit worksheet (most common) or the
ATO website and then checked every time they did their BAS.
Some difficulties were encountered by businesses that use accounting tools such as E-records,
QuickBooks or cash flow manager, which did not allow the litre amount or vehicle type to be recorded,
therefore a separate record for fuel tax credit purposes needed to be created, while others indicated
that the eligibility criteria for older trucks was seen to be vague.
Among this ‘easy and confident’ group, there was generally a high awareness, use and satisfaction
with the hardcopy resources provided by the ATO (i.e. the fuel tax credit worksheet that comes with
the BAS) and low awareness and use of the online resources provided. All these businesses were
satisfied with the current system of having the fuel tax credit rates on the worksheet, sent in the mail
with the BAS and most indicated that this was the best way to notify businesses of any changes to the
rates. They need to include their fuel tax credit calculations in the BAS, therefore with the BAS is the
best and most convenient time to receive this information. For computer savvy claimants, an email
from the ATO was also an acceptable way of being informed of rate changes. The email would have a
link directly to the new rates on the ATO website. For others, there were several issues with having
the rates only available online, which included irregular or unreliable access to a computer or the
Internet, difficulty or inconvenience of finding the rates, not knowing that there is a need to go online
and check the latest rates; and/or preference for a hard-copy reference.
Group 2 – Unsure or Not Confident
Similar to Group 1, most of the claimants in this group either purchased fuel via an account with a
specific fuel company and received a monthly statement, from any convenient service station and kept
the receipts or had fuel delivered.
All claimants interviewed in this group calculated their fuel tax credits claim for the BAS themselves,
rather than using a tax professional and generally described the process as easy. Most did still have
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 19
an accountant, but this was someone they saw once a year for an annual review generally in
conjunction with the business tax return process, rather than someone who completed the quarterly
BAS submission for them. Like in Group 1, all claimants calculated their fuel tax credits claim once a
quarter, at the same time as doing their BAS.
While these fuel tax credit claimants were all confident that they were using the correct fuel tax credit
rates in their calculations, some expressed a desire for standardisation of the rates to reduce
complexity and provide additional clarity on some grey areas, for example understanding what is
claimable where it was unclear whether a vehicle or machine was eligible and what rates would apply.
Also, while all claimants interviewed in Group 1 were checking the fuel tax credit rates every time they
did the BAS, this was less common amongst Group 2 claimants. Some reasons for this were:
They are completing BAS online, so the fuel tax credit worksheet is not sent;
They receive notification from the ATO when rates change, and rely on this notification to
inform them rather than proactively checking;
Assumption that the rates usually change for the financial year and only checking at this time;
and
Rates are recorded somewhere for easy reference (e.g. at the top of an ongoing fuel tax
credits record used over multiple quarters or in a book keeping system).
Despite this, confidence that they were using the correct rates was maintained as they presumed they
would be informed by the ATO or their accountant if and when the rates changed.
Like the ‘easy and confident’ group, this ‘unsure/not confident’ group had a generally high awareness,
use and satisfaction with the hardcopy resources provided by the ATO (i.e. the fuel tax credit
worksheet that comes with the BAS, letters from ATO about rate changes), however their use and
opinion of the online resources was mixed.
Those who referred to the fuel tax credit worksheet for rates were happy to refer to this for the rates
and most indicated that this was their preferred way of being notified of any changes to the rates.
While those who check rates online, had a strong preference for an email alert for any rates changes,
which would contain a link to the latest rates published on the ATO website.
Many of these claimants suggested that being informed by multiple methods would be the best way to
ensure the correct use of rates, for example, in the BAS Newsletter and on the Worksheet, or an alert
on the ATO website and a personal email informing you of the rates change. The issues with having
the rates only available online were similar to those for Group 1, with the main one for this group being
how to know of the need to check online for the changed rates.
Group 3 – Unaware
Similar to Groups 1 and 2, most of the claimants in this group purchased fuel via an account with a
service station and received a monthly statement, from any convenient service station or kept the
receipts or had fuel delivered. In this group, there were instances where fuel was purchased via more
than 1 method, for example, one business usually charged fuel to an account with a service station,
but also had receipts from fuel not charged to this account.
Among these Group 3 claimants, there were some differences in the processes used to calculate and
claim fuel tax credits that perhaps contributed to their low awareness of fuel tax credits rate changes.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 20
Firstly, some of these claimants utilised an accountant to process their quarterly BAS statement,
including the fuel tax credits component, rather than completing it themselves. They provide the
number of litres of fuel purchased during the quarter (including fuel type and use if relevant), according
to their records, and the accountant uses this information to complete the fuel tax credits claim. Some
claimants who used an accountant did say that their accountant informed them of rate changes, either
verbally during their meeting to go through the BAS or by forwarding the bulletin that comes with the
BAS, however they rely on and trust their accountant to do the fuel tax credit calculations and are
therefore perhaps not as in tune with rate changes compared with businesses who do the calculations
themselves.
One claimant used the fuel tax credits calculator tool and in this instance, they trust that the ATO
provided calculator will apply the correct rates and there is no reason for them to be aware of changes
to rates. Others in this group were referring to the rates on the fuel tax credit worksheet every quarter,
similar to Group 1.
There were two claimants in Group 3 who did not use any of the resources provided by the ATO as
their bookkeeper or accountant handled the fuel tax credits claim. Of the remainder, there was some
use of both the hardcopy and online resources provided. Similar to Group 1, those claimants in Group
3 using the fuel tax credit worksheet thought it was set out well, provided all necessary information
and liked that it provided an instant record once completed. Amongst this group, there was one
claimant who used the fuel tax credits calculator and this claimant found it to be useful for calculating
their fuel tax credits claim. The remainder of the claimants in the group were not regularly using the
online resources provided, giving reasons similar to those in Group 1 and Group 2. A couple of
claimants observed the high number of clicks and menu navigations required to access the fuel tax
credits calculator.
One claimant who used an accountant for fuel tax credit claims stated that it was not necessary to
inform them of changes, as long as the ATO informed their accountant. Of the remainder, there was a
couple of claimants who had a strong preference for receiving notification of rates changes in hard-
copy with the BAS. However the majority of this Group mentioned email as a preferred way of being
notified of rates changes. Some reasons for this were electronic communication is easier to find and
file than hard-copy, it is cheaper for the ATO and they already get email communication from the ATO.
1.3.3. Tax professionals quantitative findings
Fuel tax credits process
Most tax professionals had either one client (46%) or two clients (26%) claiming fuel tax credits.
Fuel tax credits changes awareness
The overwhelming majority of tax professionals (98%) surveyed said they were aware of changes to
fuel tax credits that came into effect from 1 July 2012. Tax professionals were asked on an
unprompted basis which specific changes to fuel tax credits they were aware of. The most common
responses were that there had been changes in rates/changes in place since 1 July 2012 (61%),
followed by the rates had changed/reduced due to the carbon charge (15%) and that eligibility had
also changed for some claimants (13%).
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 21
Tax professionals were then prompted with a range of specific changes and asked if they were aware
of these:
70% of tax professionals were aware that many fuel tax credit rates were reduced to include a
carbon charge;
90% of tax professionals surveyed indicated they were aware that the rate for heavy vehicles
that travel on public roads has been reduced;
Awareness of the change that the fuel tax credit rates were increased for some off-road
activities such as civil construction was somewhat lower, with 61% of tax professionals aware
of this specific change; and
Awareness was similar for changes to the fuel tax credit rates for gaseous fuels (including
LPG or LNG or CNG), with 65% aware.
Tax professionals that indicated they were aware of any of the specific changes on a prompted basis
were subsequently asked how they became aware of these changes. The most common awareness
source cited by tax professionals was a hardcopy letter from the ATO (49%), followed by the ATO
website (40%).
Nearly two thirds of tax professionals indicated they needed to take action to inform clients with fuel
tax credit claims about the changes that came into effect on 1 July 2012 (63%), while one third
indicated they did not need to inform clients. The majority of tax professionals surveyed indicated they
provided tailored advice to each client affected by the changes to fuel tax credit rates (72%) as
opposed to generic advice, such as via a client newsletter (21%). Among the one-third of tax
professionals who said they did not need to inform clients of changes, the main reasons cited for this
included that they manage all fuel tax credit calculations and so the client doesn’t need to know the
rates (63%), or that no clients were affected by the changes (11%).
Tax professionals were asked if they had received any queries from their clients about fuel tax credit
changes that came into effect on 1 July 2012, with 15% indicating that they had. The vast majority of
those who received queries from clients in relation to the fuel tax credit changes indicated they had
sufficient information to answer these queries (32 out of 35 cases, or 91%).
Tax professionals were asked whether the felt they had sufficient information to advise clients about
specific changes to fuel tax credits that came into effect on 1 July 2012:
Some 63% of tax professionals indicated they had sufficient information to advise clients on
the issue of fuel tax credit rates being reduced to include the carbon charge;
The majority of those tax professionals who had clients potentially affected by the rates for
heavy vehicles that travel on public roads being reduced indicated they had sufficient
information to advise clients on this matter appropriately (82%);
The majority of those tax professionals who had clients potentially affected by the rates for
some off-road activities being increased indicated they had sufficient information to advise
clients on this matter appropriately (48%);
A similar pattern was observed in relation to tax professionals feeling they had sufficient
information to advise affected clients of the changes to gaseous fuels (44%); and
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 22
The majority of tax professionals with clients working in primary production felt they had
sufficient information to advise them that they would be largely unaffected by the credit rate
changes (50%).
Overall, 10% of tax professionals surveyed felt their business tax clients found it difficult to manage
their fuel tax credit claims. A further 38% said their business clients found the process neither easy nor
difficult, while just under half (49%) felt this was an easy process for their clients. The main reasons
cited by those who felt their business clients would find the process easy were that the client keeps
records of litres used/receipts/invoices (20%), that the client leaves it up to them to manage (19%) and
that the process itself is simple/easy/uncomplicated.
Almost a quarter of tax professionals (23%) indicated that there were aspects of fuel tax credits that
their business clients found to be difficult or problematic. The most frequently cited difficulty was the
need to allocate fuel to different uses, followed by the challenge associated with recording
litres/keeping track of litres.
Overall, 14% of tax professionals indicated their clients had changed record keeping practices, while
76% said they had not.
Fuel tax credits information and tools
Tax professionals were asked if they were aware of a range of tools the ATO provides businesses to
assist with managing their fuel tax credit claims, as well as if they were currently using these or had
ever used these:
The vast majority of tax professionals (89%) surveyed indicated they were either currently
using fuel tax credit rates on the ATO’s website (68%) or had done so previously (21%);
More than 2 in 5 tax professionals surveyed (43%) said they were currently using the fuel tax
credit worksheet that comes with the BAS, while a further 18% said they had used this
previously;
Just over a third of tax professionals said they were currently using the fuel tax credits
eligibility tool available on the ATO website (34%), while a further 29% reported having used
this tool previously; and
41% of tax professionals said they were currently using the fuel tax credits calculator on the
ATO website, while a further 25% said they had used this tool previously.
Those currently using the information tools and services above as well as those that were aware and
had previously used these, were asked to rate the tools they had used in terms of perceived
usefulness:
The fuel tax credit rates available on the ATO website were almost universally seen as useful
by tax professionals (98%) that had accessed this previously, with just 2% of tax professionals
indicating they did not find this information useful;
More than 90% of those who had previously used the fuel tax credit worksheet that comes
with the BAS said this was useful (50% very useful, 41% useful);
The majority of tax professionals (92%) who had used the fuel tax credits eligibility tool on the
ATO website said this was useful (54% very useful, 38% useful); and
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 23
The majority of tax professionals (92%) who had used the fuel tax credits calculator on the
ATO website said this was useful (61% very useful, 31% useful).
Further fuel tax credits information requirements
Only 12% said they had a need for further information in relation to fuel tax credits at this point in time.
The most common issue identified by these respondents was a need for more information on the
different rates that apply to different fuels and their uses, while the second most common information
request was for information on eligibility for fuel tax credits.
Tax professionals were asked what channel they would most likely use if they were seeking more
information on fuel tax credits. There were some clear preferences evident in responses by tax
professional type, with tax agents significantly more likely to access the tax agent section of the ATO
website (63%) than BAS agents (29%). BAS agents were significantly more likely to access the
business section of the ATO website (66%) than tax agents.
Tax professionals were also asked which would be their preferred channels for receiving information
on future changes to fuel tax credits. Both tax agents and BAS agents indicated a preference for a
hard copy letter from the ATO (50% tax agents, 45% BAS agents). However the most frequently
identified channel for BAS agents was the ATO’s BAS agent electronic newsletter (80%). Other
channels that were commonly identified by tax professionals included the ATO website (albeit with tax
agents significantly more likely to identify this channel than BAS agents), eLink messages and
worksheets/instructions/examples provided with the BAS (with BAS agents significantly more likely to
identify this channel as a preference versus tax agents).
1.4. Conclusions and recommendations
As noted above, one of the key objectives of this study was to examine the level of awareness and
understanding of the recent fuel tax changes among both fuel tax credit claimants and tax
professionals, with a particular focus on the impacts of the introduction of the carbon charge.
Fundamentally, the ATO’s approach to supporting compliant behaviour among fuel tax credit
claimants (that is, using the right rate, for the right fuel, for the right fuel use activity) was to:
Raise awareness of the changes to the system that came into effect on 1 July 2012;
Foster understanding of the changes among claimants and tax professionals; and
Ensure claimants and tax professionals used the correct rates for any fuel claims made for
fuel purchased after 1 July 2012.
Our research shows that general awareness of the changes to fuel tax credit rates that came into
effect from 1 July 2012 was moderate to high among fuel tax credit claimants overall (67%), and very
high for tax professionals (98%). It is clear that ATO efforts to raise awareness of these changes – at
least at the general level – have had a positive impact. Importantly, general awareness of the changes
among those industry sectors most likely to be impacted by the changes – the mining and
building/construction sectors - was 85% and 75% respectively.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 24
Overall, the research suggests that detailed understanding of the changes to fuel tax credits was not
necessarily a pre-requisite to compliant behaviour. Despite relatively lower awareness of the specific
details relating to the changes that came into effect on 1 July 2012 (e.g. why the rates were changing,
and the nuanced details of each respective change), the majority of fuel tax credit claimants and tax
professionals:
Gave high self-rated levels of knowledge of fuel tax credits overall;
Reported high levels of confidence in their claiming process and their use of the correct rates
in their calculations;
Were either using a tax professional to assist with the preparation of fuel tax credit claims,
were using ATO resources (most commonly every reporting period) to calculate claims
themselves, or a combination of both; and
Described the overall process of managing their (or their clients’) fuel tax claims as easy.
The research suggests most fuel tax credit claimants and their intermediaries (where used) adopt a
fairly pragmatic approach to managing their fuel tax credit claims. Once management processes were
created (including appropriate ways of keeping fuel purchase and usage records), fuel tax credit
claimants typically indicated that they considered the process to calculate fuel tax credits as easy, and
in the absence of any negative feedback from the ATO advising they were getting this wrong, had
confidence that these processes were correct.
However, just because the majority of fuel tax credit claimants are confident they are getting it right,
this does not necessarily mean they are always getting it right. Risk of inadvertent non-compliance is
further exacerbated when the fuel tax credit rates change, as they did on 1 July 2012. To provide a
clearer picture on potential compliance risk, the survey allowed us to examine actual fuel tax credit
preparation behaviours. Critically, some 42% used a tax professional in some capacity in the
preparation of their fuel tax credits claim (either having them prepare and lodge the claim as part of
the BAS process, or in getting them to check fuel tax credit calculations). Based on the high
knowledge of the changes among tax professionals observed in the survey, we believe this group
represents a very low risk in terms of using the wrong rate in their fuel tax credit calculations.
A further 52% indicated they had used an ATO resource when preparing their most recent BAS, which
obviously had the right rates for fuel tax credit claimants to use. While there is slightly more risk with
this group, the fact ATO resources are used means risk of non-compliance – at least in the form of
using the incorrect rate for fuel claimed - is still relatively small. Only 6% of our research participants
were observed to not involve a tax professional or to use an ATO fuel tax credits resource when
preparing their most recent fuel tax credits claim. Among this small group, the majority of them still
indicated they had sourced the rate used from a tax professional, despite no formal role for the tax
professional in the preparation and lodgment process. Cumulatively, we believe this data suggests the
risk of incorrect rates being used among the broader fuel tax credits population is relatively small.
Encouragingly, only a very small proportions of fuel tax credit claimants and tax professionals
indicated that they had a need for further information on fuel tax credits at this point in time (7% and
12% respectively). Of those that did have a need for further information, common aspects mentioned
by both fuel tax credit claimants and tax professionals were the different rates that apply to different
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 25
fuels and their uses, and eligibility for fuel tax credits more generally. The qualitative research found
that for a small number of fuel tax credit claimants there was some difficulty experienced with
understanding what was claimable as it was unclear whether some particular vehicles or machines
were eligible and what rates would apply to these.
The majority of tax professionals indicated they provided tailored advice to each client affected by the
changes to fuel tax credits as opposed to generic advice. The vast majority of tax professionals who
had received queries from clients indicated they had sufficient information to answer these queries,
which suggests communication provided about the recent fuel tax credit changes has been effective.
Very few tax professionals were unaware of the suite of ATO resources available and the vast majority
were proactive in checking fuel tax credit rates. We believe that each of these results reinforces the
finding that fuel tax credit claimants using tax professionals in some capacity have a low risk of using
an incorrect rate in their fuel tax credits claim calculations.
Reflecting on the results of this research, Colmar Brunton Social Research recommends the ATO
consider the following actions as a means of further improving fuel tax credits communication products
and when developing future fuel tax credits communication strategies:
Focus on raising awareness of the desired behaviours in future communication products,
rather than awareness or knowledge of the driver of fuel tax credit rate changes. Most fuel tax
credit claimants tend not concerned about the specific drivers of changes to fuel tax credit
rates, rather they want to know what they need to do differently as a result of the changes. We
suggest fuel tax credit claimants need to know briefly why fuel tax credits are changing,
however the key message needs to focus on the best way to ensuring compliance is to utilise
ATO resources when calculating fuel tax credits (noting many are already doing this).
It is recommended that future fuel tax credit communication products continue to promote the
use of ATO resources and explain that while the rates may change, using these resources
ensures claimants will have access to the correct rates when calculating fuel tax credits.
It is anticipated that there will be a minority of fuel tax credit claimants who will want to know
more about future fuel tax credit rate changes and suggest that the ATO provide details of
where further information can be accessed if desired. However, for the majority of claimants,
the model of information provision should be to keep this as short and prescriptive as possible.
Good record keeping was readily identified as the best way to make the process of preparing
claims quicker and easier. Some fuel tax credit claimants indicated difficulties when first
setting up their recording keeping systems and suggest that further advice could be provided
to assist them in this important establishment phase. We suggest the ATO develop an Excel
based record keeping template with a series of key headings outlining the type of records it
would expect to see in the case of an audit process. To this end, new claimants (and
potentially even existing claimants) will be able to establish record keeping practices in line
with ATO requirements.
There is a desire and need for hard copy fuel tax credit resources to be continued. The
research found that there is a proportion of fuel tax credit claimants who are not overly
computer literate; there was even a proportion of fuel tax credit claimants who do not use or
have a computer due to the nature or size of their business. These fuel tax credit claimants
rely solely on the worksheet which is provided with the BAS when calculating fuel tax credit
claims, and expressed a strong desire to continue to receive this. While we appreciate the
desire for cost savings to be achieved by encouraging more people to use online resources,
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 26
this needs to be balanced against the risk of greater non-compliance among this cohort should
the hardcopy worksheet no longer be provided.
The ATO may wish to consider examining fuel tax credit claimants concerns about the
difficulty experienced in locating and accessing fuel tax credit information on the ATO website
to make the user experience more positive and to encourage more frequent use of online
resources.
It is recommended that the ATO raise awareness and promote the overall findings of
compliance activities. There were a number of fuel tax credit claimants who reported that they
believe that their claims are correct because they haven’t been told otherwise. By
communicating common errors made by fuel tax credit claimants in calculating fuel tax credits
– uncovered during formal audit processes – this could potentially assist to reduce the risk of
other fuel tax credit claimants making the same mistakes.
The above points are made as suggestions for the ATO to assist fuel tax credit claimants’ in
navigating what is obviously a complex system. Ideally any scope to simplify the underlying system
(e.g. reducing the number of rates and their various usages for which they apply) would reduce the
compliance load placed on claimants, as well as the administrative load the ATO faces in managing
the system.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 27
2. Introduction
2.1. Background
The 2010-11 Taxation Statistics publication notes that fuel tax credits commenced on 1 July 2006, as
part of reforms to modernise and simplify the fuel tax credit system and reduce the fuel tax burden on
businesses and households (for domestic electricity generation). From 1 July 2008, eligibility for fuel
tax credits was expanded to include:
• Other taxable fuels such as petrol used for previously eligible energy grants credits scheme
(EGCS) activities – for example, mining, agriculture and fishing; and
• Taxable fuels used in a wider range of business activities such as construction (these
activities attracted a 50% credit).
For the 2010–11 financial year, the amount of fuel tax credits paid was $5.1 billion, an increase of
$115 million or 2.3% on the previous financial year. Perhaps not surprisingly, the mining industry was
the key driver of the majority of this growth, with claims up 7.4% from levels observed in 2009-10. In
the 2010–11 financial year, the amount of fuel tax credits paid out by the ATO increased across most
of the claim ranges when compared to 2009–10, with the largest dollar value increase observed in
total claims for those businesses claiming between $1,000,000 and $4,999,999 in credits per year (a
total of $1,044 million, up from $981 million in 2009/10).
Carbon charge introduction
On 8 November 2011, the Australian Parliament passed laws to put a price on carbon pollution as part
of its broader policy intent of tackling climate change and ensuring Australia adopts a lead position in
terms of cutting greenhouse emissions. This reform includes the carbon pricing mechanism and
delivers support for jobs and competitiveness and Australia’s economic growth, while reducing
pollution1.
The package of integrated reforms introduced under the legislation includes:
• Introduction of a carbon price;
• Promoting innovation and investment in renewable energy;
• Encouraging energy efficiency; and
• Creating opportunities in the land sector to cut pollution.
In line with the legislative reform package, on 1 July 2012 there were numerous changes made to fuel
tax credits. One of the most significant changes was the introduction of a carbon charge. Under the
new clean energy legislation, a price was introduced on carbon emissions through the Carbon Pricing
Mechanism (CPM). As noted in the ATO brief, certain liquid and gaseous fuels are excluded from the
CPM, however some business use of these fuels will instead be subject to an effective carbon price
(‘carbon charge’) either through the excise regime in the form of increased excise duties, or through
the fuel tax credit system in the form of reduced fuel tax credit entitlements. The carbon charge is an
amount equal to the price of carbon emissions from the use of these fuels.
1 Clean Energy Future overview, access at http://www.cleanenergyfuture.gov.au/wp-content/uploads/2012/05/CEF-
overview_Apr2012.pdf
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 28
In addition to the introduction of the carbon charge, we note that there were several other changes to
fuel tax credit rates that also commenced on 1 July 2012. These changes included:
• An increase in the rate for taxable liquid fuels (e.g., petrol and diesel) used in some off-road
business activities (e.g., construction, mining, rail and marine transport);
• A decrease in the rate for heavy vehicles travelling on public roads because of changes to the
road user charge;
• Changes in the rates for some gaseous fuels; and
• Changes in the rates for some blended liquid fuels.
Communicating the changes to the fuel tax credits system
The raft of changes to the fuel tax system from 1 July 2012 obviously posed a significant compliance
risk in terms of businesses potentially using an incorrect rate to determine the amount of fuel tax credit
available to them in any BAS reporting period. In addition, another potential risk was the possibility of
businesses being confused by all the changes resulting in a reluctance to claim fuel tax credits that
they may have been entitled to claim. As noted in the brief, the ATO has undertaken a range of
communication activities with both affected businesses and their agents prior to and after 1 July 2012
to advise clients of the new rates. This has included direct mail outs, messaging on the Business
Portal home page, SMS messaging, articles in ATO external newsletters and industry publications,
and extensive promotion of the changes via a range of tax agent and BAS agent channels.
2.2. Research objectives
The objectives of this research were to:
• Determine fuel tax credit clients’ and tax professionals’ (ie tax agents and BAS agents) level of
awareness and understanding of each of the recent changes to the fuel tax credit rates, with a
particular focus on the impacts of the introduction of the carbon charge
• Identify any gaps in information and/or level of understanding in regards to the suite of
changes; and
• Provide recommendations for strategies on how the ATO can address any key information
gaps and increase the level of understanding to ensure eligible entities are accurately
calculating fuel tax credit amounts they are entitled to.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 29
3. Methodology in brief
The following approach was used for this research:
• Stage 1: Project scoping;
• Stage 2: Quantitative fieldwork preparation;
• Stage 3: Quantitative data collection;
• Stage 4: Qualitative data collection; and
• Stage 5: Data processing, analysis and reporting.
Each of these stages is discussed briefly below. In addition further details of the research approach
that was undertaken can be found in Appendix B: Technical Notes.
3.1. Stage 1: Project Scoping
A project scoping meeting was held on 8 January 2013 between members of the Colmar Brunton
Social Research (CBSR) team and the ATO team. The scoping meeting allowed a deeper knowledge
of the objectives of the research and ways it was envisaged the research results may be used.
3.2. Stage 2: Quantitative fieldwork preparation
Following the scoping meeting, CBSR developed the draft fuel tax credit claimants’ and tax
professionals’ questionnaires which were provided to the ATO for feedback prior to finalisation. The
final fuel tax credit claimants and tax professionals’ questionnaires can be found in Appendix B.
Cognitive interviews
Cognitive testing was used during the development of fuel tax credit claimants’ questionnaire and was
conducted from 18 to 24 January 2013. During this time eight interviews were conducted and each
one lasted between 40 and 60 minutes. Following the cognitive interviews, a report was prepared by
CBSR and provided to the ATO, in addition a debrief was conducted by CBSR with the ATO. Changes
to the fuel tax credit claimants’ questionnaire were made as a result of the cognitive interviews, prior to
the commencement of the fieldwork pilot.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 30
Statistical Clearing House (SCH)
The role of the Statistical Clearing House (SCH) is to review the survey activity on businesses by
Australian government agencies, with a focus on minimising the burden placed on these businesses.
SCH approval for the research was sought, with submission of the SCH Information Template and
copies of the questionnaires provided. Final approval by SCH for the fuel tax credit claimants’ survey
was provided on 11 February 2013 and the approval number provided was 02311–01. While final
approval of the tax professionals’ survey was provided on 14 February 2013 and the approval number
provided was 02312–01.
Fieldwork pilots
A pilot of the fuel tax credit claimants’ survey was conducted on 12 February 2013. The pilot
commenced with a full interviewer briefing and training session for all interviewers working on the
project. Feedback from interviewers and supervisors managing the fieldwork were obtained during the
pilot. Following the pilot, a debrief was conducted by CBSR with the ATO. Very minor changes to the
survey were made as a result of the pilot, prior to the commencement of the main fieldwork stage.
A pilot of the tax professionals’ survey was conducted on 14 February 2013. Following the pilot an
interim data file was provided and checked. No changes were made to the survey as a result of the
pilot.
3.3. Stage 3: Quantitative data collection
3.3.1. Fuel tax credits claimants survey
Computer Assisted Telephone Interviewing (CATI) was conducted with fuel tax credit claimants who
had lodged at least one fuel tax credits claim post 1 July 2012 using sample supplied by the ATO. The
following details the outcomes of the fuel tax credit claimants’ survey:
Fieldwork pilot was undertaken on 12 February 2013;
Main fieldwork was undertaken from 13 to 28 February 2013;
Average interview length was 11 minutes and 54 seconds; and
A total of 1,501 interviews were completed.
The following table outlines the hard quotas which were set on each market segment type, the
minimum quotas set by fuel tax credit calculation process and the number of completed surveys
achieved during the fieldwork period.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 31
Table 1: Fuel tax credit claimants target quotas and completed surveys
Quota type Target quota Completed surveys
Market segment
Micro - Mining 60 60
Micro – Construction 151 152
Micro – All other industries 1,039 1,039
SME 200 200
Government and NFP 50 50
Total 1,500 1,501
Fuel tax credits calculation process
Self-preparer Minimum n=700 1,251
Tax professional preparers Minimum n=200 250
Total 1,501
The fuel tax credit claimants’ questionnaire can be found in Appendix C.
3.3.2. Tax Professionals’ survey
An online survey was conducted with tax professional who prepare and/or lodge BAS returns for their
clients registered for fuel tax credits using sample supplied by the ATO. The following details the
outcomes of the tax professionals’ survey:
Fieldwork pilot was undertaken on 15 February 2013;
Main fieldwork was undertaken from 16 February to 4 March 2013;
Average interview length was 8 minutes and 28 seconds; and
A total of 240 interviews were completed.
CBSR provided regular updates of completed surveys to the ATO during fieldwork and raised a
number of suggested ways to increase the response rate. This included the provision of additional tax
professional sample, timing of reminder emails and an extension to the fieldwork period. The ATO
advised that it was not possible to provide additional sample and it was agreed that the survey
fieldwork period would be extended to allow tax professionals additional time to complete the survey.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 32
The following table outlines the soft quotas which were set on each tax professional type and the
number of completed surveys achieved during the fieldwork period.
Table 2: Tax Professionals target quotas and completed surveys
Market segment Soft target quota Completed surveys
Tax agents 200 111
BAS agents 100 129
Total 300 240
The tax professionals’ questionnaire can be found in Appendix C.
3.4. Stage 4: Qualitative data collection
The fourth stage of the research involved a series of 24 depth interviews with fuel tax credit claimants
that were heavily impacted by the clean energy changes. These interviews ranged from 30 to 45
minutes in duration, and all were conducted by senior members of the CBSR project team from 10 to
24 April 2013. The interviews were conducted with fuel tax credit claimants that were identified via the
quantitative survey itself and were in the one of the following three groups:
8 one-on-one depth interviews with those that are aware of the recent fuel tax credit changes,
are confident they are using the right rates in their calculations, are very confident in their
management of the fuel tax credit affairs and rate the meeting of these obligations as ‘easy’;
8 one-on-one depth interviews with those either are or are not aware of recent fuel tax credit
rate changes, and are not sure if they are using the right rates in their calculations, are not
confident in the management of their fuel tax credit affairs or rate the meeting of these
obligations as ‘difficult’; and
8 one-on-one depth interviews with those who have no or limited awareness of the fuel tax
credit changes, along with no or limited recall of messaging the ATO undertook flagging these
changes.
The qualitative discussion guide used for the fuel tax credit claimants can be found in Appendix D.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 33
3.5. Stage 5: Data processing, analysis and reporting
This report presents the results from the quantitative and qualitative fuel tax credit research
conducted.
Quantitative findings of the claimants’ and tax professionals’ surveys are presented at the overall and
sub-group levels. Sub-group analysis and reporting has been undertaken examining differences in the
each of the data sets by the following factors:
Fuel tax credit claimants:
• Market segment;
• Micro – all other industries subgroups;
• BAS lodgment frequency; and
• Process business uses to calculate fuel tax credit amounts.
Tax professionals:
• Tax professional role; and
• Number of clients that claimed fuel tax credit.
The final sample achieved for each of these subgroups can be seen in the following tables. The tables
showing these splits for each survey question can be found in Appendix A: Additional quantitative
results.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 34
Table 3: Final fuel tax credit claimants sample achieved by subgroups used for tests of statistical
significance
Subgroup Sample achieved
Market segment
Micro - Mining 60
Micro – Construction 152
Micro – All other industries 1,039
SME 200
Government and NFP 50
Micro – all other industries subgroups
Agriculture, Fishing and Forestry 653
Transport, Postal and Warehousing 216
Remaining All Other Industries 170
BAS lodgment frequency
Monthly 217
Quarterly 1,280
Annually 2
Don’t know 2
Process business uses to calculate fuel tax credit amounts
Self-Preparers 872
Self-Preparers with Tax Professional assistance 379
Fuel tax credit claimants who use Tax Professionals 250
TOTAL SAMPLE 1,501
Table 4: Final Tax Professional sample achieved by subgroups used for tests of statistical significance
Subgroup Sample achieved
Tax Professional role
Tax Agents 111
BAS Agents 129
Number of clients that claimed fuel tax credits
One client 110
Two clients 63
3-5 clients 35
6 or more clients 32
TOTAL SAMPLE 240
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 35
Tests of Statistical Significance
Tests for statistical significance have been conducted on these particular subgroups of interest in this
report. An exception reporting approach has been undertaken in that if no statistical significance is
mentioned, there are none associated with these groups.
Tests have been undertaken at a 95% confidence level. If there is a statistically significant difference
between the result for a particular group and the result for the wider population, we can be confident
that this difference has not occurred by chance, rather that it reflects a genuine difference among that
group compared to the wider population. In the following tables:
• Figures with a red downward arrow symbol and letter (i.e. C) represent a sub-group result
that is statistically significantly lower than another sub group; and
• Conversely, figures with a blue upward arrow and letter (i.e. C) represent a sub-group result
that is statistically significantly higher than another sub-group.
Using the tax professionals’ data in the table below as an example, tax agents were significantly more
likely than BAS agents to have six of more business clients who claimed fuel tax credits.
Table 5: Tests of statistical significance example
Number of business clients who claimed fuel tax credits
Total Tax agents
A BAS agents
B
n=240 n=111 n=129
1 client 46% 42% 49%
2 clients 26% 23% 29%
3-5 clients 15% 16% 13%
6 or more clients 13% 18% B
9% A
Total 100% 100% 100%
3.5.1. Interpreting This Report
Definitions
The following terms or abbreviations have been utilised throughout this report.
Table 6: Definitions
Term of abbreviation Definition
ATO Australian Taxation Office
BAS Business Activity Statement
CBSR Colmar Brunton Social Research
EGCS Energy Grants Credit Scheme
NFP Not For Profit
SME Small and Medium Enterprises
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 36
Percentages and averages
Respondents who completed a survey but did not answer a particular question were excluded from
the tabulation of results and calculation of statistics for that question.
Percentages are generally rounded to whole numbers. Some percentages may not add to 100 percent
due to rounding.
Some survey questions asked respondents to give a rating from 0 to 10. For analysis purposes at
these questions the ratings were recoded into five categories.
The recoding used with knowledge ratings included:
• a rating of 0 or 1 was classified as no knowledge at all;
• a rating of 2 or 3 was classified as low knowledge;
• a rating of 4, 5 or 6 was classified as moderate knowledge;
• a rating of 7 or 8 was classified as knowledgeable; and
• a rating of 9 or 10 was classified as very knowledgeable.
The recoding used with confidence ratings included:
• a rating of 0 or 1 was classified as no confidence at all;
• a rating of 2 or 3 was classified as low confidence;
• a rating of 4, 5 or 6 was classified as moderate confidence;
• a rating of 7 or 8 was classified as confident; and
• a rating of 9 or 10 was classified as very confident.
The recoding used with easy/difficult ratings included:
• a rating of 0 or 1 was classified as very difficult;
• a rating of 2 or 3 was classified as difficult;
• a rating of 4, 5 or 6 was classified as neither easy or difficult;
• a rating of 7 or 8 was classified as easy; and
• a rating of 9 or 10 was classified as very easy.
Sorting of results
In all tables, rows are sorted from most frequent response to least.
Other specify verbatims
The ‘Other (please specify)’ verbatim responses can be found in a separate report titled ‘Verbatims’.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 37
Weighting
The results of the quantitative fuel tax credit claimants survey have been weighted to match the
population of fuel tax credit claimants by market segment who have lodged at least one fuel tax credit
claim post 1 July 2012 (refer to the table below). Results have been weighted at a Total level in the
quantitative claimant findings section of this report. For further details about weighting please see
Appendix B: Technical Notes.
The results of the quantitative Tax Professionals survey have not been weighted which is in line with
standard ATO survey practices that are used when surveying this group.
Table 7: Claimant population figures by market segment
Market segment Claimant population figures – as at January 2013
Micro – Mining 626
Micro – Construction 14,474
Micro – All other industries 104,926
SME 16,573
Government and NFP 1,982
Total 138,581 *
* Please note this is the total fuel tax credit claimant population who have lodged at least one fuel tax
credit claim post 1 July 2012.
Reliability
Where sample sizes were low (less than n=30), these were marked by an asterix (*) in this report.
These results should be interpreted with caution.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 38
4. Quantitative Claimants findings
This section of the report presents the findings of the quantitative claimants’ survey at the overall and
by sub-group levels. As mentioned previously, sub-group analysis and reporting has been undertaken
examining differences in the data set by the following factors:
• Market segment;
• Micro – all other industries subgroups;
• BAS lodgment frequency; and
• Process business uses to calculate fuel tax credit amounts.
While the tables and charts within this section present the results at an overall level and by market
segment, further tables have been created which show the results by Micro – all other industries
subgroups, BAS lodgement frequency and the process the business uses to calculate the fuel tax
credit amounts. These additional tables can be found in Appendix A: Additional quantitative results.
Tests for statistical significance have been conducted on these particular subgroups of interest. An
exception reporting approach has been undertaken in that if no statistical significance is mentioned,
there are none associated with these sub-groups.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 39
4.1. Fuel tax credits process and BAS lodgment
Respondents were asked the process by which their business calculates their fuel tax credit
entitlements. Quotas were set to ensure adequate representation was achieved across three groups:
Those that calculate fuel tax credit entitlements with no assistance from a tax professional;
Those that initially calculate their fuel tax credit amounts and then have this checked by a tax
professional; and
Those that completely outsource the calculation of fuel tax credits and lodgment of the BAS to
a tax professional.
Table 8: Fuel tax credits calculation process by market segment
Fuel tax credits calculation process
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,501 n=60 n=152 n=1,039 n=200 n=50
Your business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional
57% 65% 55% 57% 62% 74%
Your business initially calculates the fuel tax credits eligible to be claimed, and this is then checked by a tax professional
25% 22% 27% 25% 27% 24%
A tax professional calculates the fuel tax credits eligible to be claimed by your business and lodges the BAS
17% 13% 18% 18% 12% 2%
Total 100% 100% 100% 100% 100% 100%
QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 40
All respondents were also asked to confirm the frequency of BAS lodgment for their entity. The
majority of respondents indicated they lodge on a quarterly basis (87%), while 13% said they lodge on
a monthly basis.
By market sub-segment, SMEs and those in the government/NFP segment were significantly less
likely to lodge quarterly and significantly more likely to lodge the BAS on a monthly basis.
Table 9: BAS lodgment by market segment
BAS lodgment Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,501 n=60 n=152 n=1,039 n=200 n=50
Quarterly 87%
82% DE
91% DE
91% ADE
62% ABCE
42% ABCD
Monthly 13%
18%
CDE 9%
DE 9%
ADE 37%
ABC 58%
ABCD
Annually 0% 0% 0% 0% 0% 0%
Don’t know 0% 0% 0% 0% 1% 0%
Total 100% 100% 100% 100% 100% 100%
Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 41
4.2. Self-rated fuel tax credits knowledge
4.2.1. General knowledge of fuel tax credits
Respondents were asked to rate their own fuel tax credits knowledge on a scale of 0 to 10, where 0
was no knowledge at all and 10 was very knowledgeable.
Overall, 68% of respondents said they were either knowledgeable (39%, rating of 7 or 8) or very
knowledgeable (29%, rating of 9 or 10) in relation to fuel tax credits. Just five percent of respondents
gave themselves a knowledge rating of 3 out of 10 or below. These findings were broadly consistent
across sub-market sectors, although micro businesses operating in the mining sector had 88% of
respondents giving themselves a rating of 7 out of 10 or higher.
Figure 1: General knowledge of fuel tax credits by market segment
Q1. Overall, how would you rate your knowledge of fuel tax credits on a scale of 0 to 10, where 0 is no knowledge at all and 10 is very knowledgeable? (Single response) Base: All respondents (n=1,501)
29% 33%
27% 29% 29% 28%
39%
55%
37% 39%
44% 44%
25%
12%
32% 25% 23% 24%
3% 1% 4% 4% 4% 2% 2% 2%
1% 1% 1% 1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No knowledge atall (0-1)
Low knowledge(2-3)
Moderateknowledge (4-6)
Knowledgeable(7-8)
Veryknowledgeable (9-10)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 42
When examined by the process that the business uses to calculate fuel tax credit amounts, self-
preparers rated themselves as more knowledgeable in relation to fuel tax credits. Over three-quarters
of self-prepares (79%) rated themselves as knowledgeable or very knowledgeable, compared to 68%
of self-preparers who had tax professional assistance and 42% of claimant who use a tax
professional.
Those who outsourced the preparation of fuel tax credit claims to a tax professional were significantly
less likely to rate themselves as either knowledgeable (27%, rating of 7 or 8) or very knowledgeable
(15%, rating of 9 or 10) in relation to fuel tax credits compared to self-preparers, or those self-
preparers who prepared their claims and then had these checked by a tax professional.
Table 10: General knowledge of FTC by process business calculates fuel tax credit amounts
General knowledge of FTC Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
No knowledge at all (0-1)
2% 1% 1% 8%
Low knowledge (2-3) 3% 1% C
3% C
10% AB
Moderate knowledge (4-6) 25% 19% BC
28% AC
38% AB
Knowledgeable (7-8) 39% 43% C
41% C
27% AB
Very knowledgeable (9-10)
29% 34% BC
27% AC
15% AB
Don’t know 1% 1% 0% 2%
Total 100% 100% 100% 100%
Q1. Overall, how would you rate your knowledge of fuel tax credits on a scale of 0 to 10, where 0 is no knowledge at all and 10 is very knowledgeable? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 43
All respondents were asked why they assigned their knowledge of fuel tax credits at a certain level. Of
those that gave a rating of 7 or more out of 10, the most common reasons given were that they were
familiar with the claims process, rates and guidelines (54%), that they read updates and changes
provided with the BAS/from the ATO/on the ATO website (27%) or that it is a simple/straight forward
process (18%).
Those in the government and not for profit segment who gave a rating of 7 or more out of 10 for fuel
tax credit knowledge were significantly more likely to indicate they read updates and changes provided
with the BAS/from the ATO/on the ATO website than other market segments (58%).
Table 11: Reason for general knowledge rating by market segment – Total knowledgeable (7-10)
Reason for general knowledge rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,036 n=53 n=97 n=705 n=145 n=36
Familiar with claims process / rates / guidelines
54% 57% 44% 55% 56% 33%
I read updates and changes info provided with BAS / from ATO / on ATO website
27% 30% E
32% E
26% E
23% E
58% ABCD
Simple / straight forward process
18% 6% 16% 19% 13% 8%
I understand how it works but I don't know everything
9% 15% 15% 8% 14% 11%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
8% 13% 10% 7% 9% 6%
Keeps records of fuel purchased / used that is eligible
5% 2% 4% 6% 6% 6%
Has accountant / bookkeeper / tax agent experience
2% 4% 0% 2% 6% 3%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
2% 2% 1% 3% 1% 0%
Not much too claim 2% 0% 2% 2% 4% 6%
I haven't read about it as much as I could have
1% 0% 1% 0% 1% 0%
It's difficult / has become more complicated / keeps changing
1% 4% 2% 1% 1% 0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 44
Reason for general knowledge rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,036 n=53 n=97 n=705 n=145 n=36
Room for errors / mistakes to be made
1% 2% 2% 0% 0% 0%
I get help from colleagues / family / friends
1% 2% 1% 1% 1% 0%
I have just learnt / new to the process
1% 2% 2% 1% 1% 3%
Believes claim is correct / hasn't been told it's wrong
1% 2% 2% 1% 2% 6%
Refers to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
0% 2% 0% 0% 1% 0%
I don't fully understand / know much about fuel tax credits
0% 0% 0% 0% 1% 0%
Uses software program (e.g. MYOB, Agrimaster)
0% 0% 0% 1% 1% 0%
I attended a Fuel Tax Credit seminar / training course
0% 4% 0% 0% 1% 0%
I don't claim very often 0% 0% 0% 0% 0% 3%
Other (Specify) 1% 0% 1% 0% 1% 0%
None / nothing 0% 0% 0% 0% 0% 0%
Don’t know / unsure 1% 0% 2% 1% 1% 0%
Q2. Why is that? (Open ended) Base: Respondents who provided a 7-10 knowledge rating (n=1,036)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 45
Those indicating moderate knowledge (a rating of 4, 5 or 6 out of 10) provided similar reasons to the
more confident group in some respects, with the most common reason cited being that they are
familiar with the claims process/rate/guidelines (28%). The second most common reason was that
they understand how it works but didn’t know everything (18%), suggesting a slightly more
conservative assessment of their knowledge.
Table 12: Reason for general knowledge rating by market segment – Moderate knowledge (4-6)
Reason for general knowledge rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=373 n=7* n=49 n=259 n=46 n=12*
Familiar with claims process / rates / guidelines
28% 14% 24% 30% 22% 25%
I understand how it works but I don't know everything
18% 14% 27% 15% 28% 17%
I read updates and changes info provided with BAS / from ATO / on ATO website
15% 14% 12% 18% 4% 8%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
15% 43% 22% 15% 7% 17%
Simple / straight forward process
6% 14% 2% 6% 13% 8%
I don't fully understand / know much about fuel tax credits
6% 0% 2% 7% 4% 8%
I have just learnt / new to the process
6% 0% 8% 5% 9% 8%
It's difficult / has become more complicated / keeps changing
6% 0% 10% 6% 2% 0%
Not much too claim 5% 14% 2% 5% 7% 8%
Keeps records of fuel purchased / used that is eligible
5% 0% 0% 5% 7% 8%
I get help from colleagues / family / friends
4% 14% 4% 3% 7% 0%
I haven't read about it as much as I could have
3% 0% 4% 2% 4% 0%
Uses software program (e.g. MYOB, Agrimaster)
3% 0% 0% 4% 4% 0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 46
Reason for general knowledge rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=373 n=7* n=49 n=259 n=46 n=12*
Refers to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
1% 0% 2% 0% 2% 0%
I don't claim very often 1% 0% 0% 1% 0% 17%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
0% 0% 14% 9% 11% 0%
Has accountant / bookkeeper / tax agent experience
0% 0% 0% 0% 4% 0%
Room for errors / mistakes to be made
0% 0% 0% 0% 0% 0%
Believes claim is correct / hasn't been told it's wrong
0% 0% 0% 0% 0% 0%
Other (Specify) 0% 0% 2% 0% 0% 0%
None / nothing 0% 0% 0% 0% 0% 0%
Don’t know / unsure 1% 0% 2% 1% 0% 0%
Q2. Why is that? (Open ended) Base: Respondents who provided a 4-6 knowledge rating (n=373) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 47
Of the small minority that rated themselves as having low knowledge of fuel tax credits, the most
common reason cited was because a tax professional manages their claims, or that they simply don’t
fully understand or know much about the system.
Table 13: Reason for general knowledge rating by market segment – Total low or no knowledge (0-3) -
counts
Reason for general knowledge rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=75 n=0 n=5* n=61 n=7* n=2*
Accountant / bookkeeper / tax agent / BAS agent manages the claim
43 - 2 37 4 0
I don't fully understand / know much about fuel tax credits
16 - 3 9 4 0
Familiar with claims process / rates / guidelines
8 - 1 7 0 0
I understand how it works but I don't know everything
5 - 0 4 1 0
I get help from colleagues / family / friends
5 - 0 3 0 2
Keeps records of fuel purchased / used that is eligible
5 - 0 5 0 0
It's difficult / has become more complicated / keeps changing
4 - 0 4 0 0
Not much too claim 3 - 0 3 0 0
I read updates and changes info provided with BAS / from ATO / on ATO website
2 - 0 2 0 0
Simple / straight forward process
2 - 0 2 0 0
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
2 - 0 2 0 0
I have just learnt / new to the process
2 - 0 2 0 0
Q2. Why is that? (Open ended) Base: Respondents who provided a 0-3 knowledge rating (n=75) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 48
4.2.2. Confidence in claiming fuel tax credits
Respondents were asked to rate how confident they were in claiming the correct amount of fuel tax
credits for their business on a scale of 0 to 10, where 0 was no confidence at all and 10 was very
confident.
The vast majority of survey respondents said they were either very confident (75%) or confident (20%)
they are claiming the correct amount of fuel tax credits for their business. There were few differences
observed across sub-segments in terms of this measure.
Those who outsource fuel tax credit claims to a tax professional were significantly more likely to give
themselves a moderate rating (7%) than the other two groups (3%, respectively).
Figure 2: Confidence in claiming fuel tax credits by market segment
Q3. How confident are you that your business is claiming the correct amount of fuel tax credits on a scale of 0 to 10, where 0 is no confidence at all and 10 is very confident? (Single response) Base: All respondents (n=1,501)
75% 77% 68%
76% 76% 82%
20% 18%
24%
20% 23% 18%
4% 5% 7%
3% 1% 1% 1% 1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No confidence atall (0-1)
Low confidence(2-3)
Moderateconfidence (4-6)
Confident (7-8)
Very confident (9-10)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 49
Confidence in claiming the correct amount of fuel tax credit amounts was high regardless of the
process which the business used to calculate fuel tax credit amounts.
Table 14: Confidence in claiming fuel tax credits by process business calculates fuel tax credit amounts
Confidence in claiming fuel tax credits
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
No confidence at all (0-1)
0% 0% 0% 1%
Low confidence (2-3) 0% 0% 0% 1%
Moderate confidence (4-6) 4% 3% C
3% C
7% AB
Confident (7-8) 20% 21% 21% 19%
Very confident (9-10)
75% 76% 77% 72%
Don’t know 0% 0% 0% 0%
Total 100% 100% 100% 100%
Q3. How confident are you that your business is claiming the correct amount of fuel tax credits on a scale of 0 to 10, where 0 is no confidence at all and 10 is very confident? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 50
The key reasons cited for high degrees of confidence in getting claims right for their business or
organisations included good record keeping practices (cited by almost one third of respondents who
gave a rating of 7 or more out of 10), that they are familiar with claims process/rates guidelines (19%),
or because they use ATO resources to calculate their claim amounts (16%).
Across sub-segments, micro businesses in the mining sector and SMEs were significantly more likely
to cite familiarity with the process as the reason for their high confidence (32% and 27% respectively)
than micro businesses from other industry sectors (17%). Use of a tax professional was also a reason
more commonly cited for confidence among micro businesses in construction and other industry
sectors (outside of mining) (14%) than for SMEs (6%).
Table 15: Reason for confidence rating by market segment – Total confident (7-10)
Reason for confidence rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,434 n=57 n=138 n=992 n=197 n=50
Keeps records of fuel purchased / used that is eligible
32% 37% 29% 33% 25% 30%
Familiar with claims process / rates / guidelines
19% 32% C
21%
17% AD
27% C
12%
Uses ATO resources to calculate (e.g. spreadsheets / online calculator / guidelines / information / rates / brochures)
16% 16% 17% 15% 19% 18%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
13% 2%
14% D
14% D
6% BC
10%
Believes claim is correct / hasn't been told it's wrong
11% 16% 7% 13% 9% 4%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
9% 14% 12% 8% 11% 16%
Simple / straight forward process
9% 7% 6% 9% 11% 2%
Not much too claim 6% 2% 5% 6% 6% 6%
I double check / review claims
4% 4% 5% 4% 7% 8%
Room for errors / mistakes to be made
3% 2% 5% 3% 4% 0%
Unsure if all eligible fuel was recorded / claimed
2% 0% 3% 2% 4% 4%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 51
Reason for confidence rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,434 n=57 n=138 n=992 n=197 n=50
Refer to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
2% 4% 1% 1% 6% 8%
Has confidence / trust in the person doing the claim
2% 0% 4% 2% 1% 0%
Uses software program (e.g. MYOB, Agrimaster)
2% 2% 0% 3% 3% 0%
I don't fully understand / know much about fuel tax credits
1% 0% 1% 0% 1% 0%
Have under claimed to avoid over claiming
1% 4% 2% 1% 3% 0%
Has accountant / bookkeeper / tax agent experience
0% 0% 1% 0% 1% 0%
I have just learnt / new to the process
0% 0% 1% 0% 0% 2%
Unsure of changes that have occurred
0% 0% 1% 0% 1% 2%
Other 0% 0% 1% 0% 0% 4%
None / Nothing 0% 2% 0% 0% 0% 0%
Don’t know / unsure 0% 0% 0% 1% 0% 0%
Q4. Why is that? (Open ended) Base: Respondents who provided a 7-10 confidence rating (n=1,434)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 52
Among the small minority with moderate confidence, they key reasons identified were that they think
they are getting it right but aren’t sure, that a tax professional manages the process or checks their
calculations on their behalf, or that they were unsure that all fuel used was accurately accounted for in
the claims process.
Table 16: Reason for confidence rating by market segment – Moderate confidence (4-6)
Reason for confidence rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=52 n=3* n=11* n=36 n=2* n=0
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
4 0 0 4 0 -
Accountant / bookkeeper / tax agent / BAS agent manages the claim
9 1 2 6 0 -
Not much too claim 2 0 1 1 0 -
Unsure of changes that have occurred
2 0 0 1 1 -
Familiar with claims process / rates / guidelines
3 0 1 2 0 -
I don't fully understand / know much about fuel tax credits
3 0 2 1 0 -
Have under claimed to avoid over claiming
2 0 1 1 0 -
Uses ATO resources to calculate (e.g. spreadsheets / online calculator / guidelines / information / rates / brochures)
5 1 0 4 0 -
Keeps records of fuel purchased / used that is eligible
6 1 0 5 0 -
I have just learnt / new to the process
1 0 0 1 0 -
Room for errors / mistakes to be made
5 0 3 2 0 -
Unsure if all eligible fuel was recorded / claimed
8 0 1 6 1 -
Believes claim is correct / hasn't been told it's wrong
11 0 1 9 1 -
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 53
Reason for confidence rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=52 n=3* n=11* n=36 n=2* n=0
Has confidence / trust in the person doing the claim
1 0 0 1 0 -
Don’t know / unsure 3 0 0 3 0 -
Q4. Why is that? (Open ended) Base: Respondents who provided a 4-6 confidence rating (n=52) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 54
Of the 9 respondents (out of our sample of 1501) that rated their confidence at 3 or less out of 10,
there were few common themes identified that would warrant specific action by the ATO in response.
Table 17: Reason for confidence rating by market segment – Total low or no confidence (0-3)
Reason for confidence rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=9* n=0 n=1* n=7* n=1* n=0
Accountant / bookkeeper / tax agent / BAS agent manages the claim
2 - 0 1 1 -
I don't fully understand / know much about fuel tax credits
2 - 0 2 0 -
Unsure if all eligible fuel was recorded / claimed
2 - 0 2 0 -
Refer to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
1 - 0 1 0 -
Uses ATO resources to calculate (e.g. spreadsheets / online calculator / guidelines / information / rates / brochures)
1 - 0 1 0 -
Keeps records of fuel purchased / used that is eligible
1 - 1 0 0 -
Simple / straight forward process
1 - 0 1 0 -
Q4. Why is that? (Open ended) Base: Respondents who provided a 0-3 confidence rating (n=9) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 55
4.2.3. Unprompted awareness of fuel tax credit rate changes
Respondents were asked whether they were aware of any changes to fuel tax credit rates that came
into effect from 1 July 2012. Just over two thirds of respondents (67%) said they were aware there had
been changes to the system, while 25% said they were not aware. The remaining 8% said they didn’t
know if they were aware of any changes.
Encouragingly, both those in the micro mining segment (85%) and the micro construction segment
(75%) – two of the segments potentially most impacted by the changes – showed higher levels of
awareness of the change than the broader micro all other industries segment.
Those lodging BAS monthly were significantly more likely to claim awareness of changes (84%) than
those lodging quarterly (66%).
Within the micro all other industries segment, those in the agriculture, forestry and fisheries industry
were significantly less likely to be aware of the changes (60%) than both those in the transport, postal
and warehousing sectors (72%) and the remaining micro businesses (73%). The ATO has suggested
that this is not surprising given that many of the changes to fuel tax credit rates that came into effect
from 1 July 2012 did not impact these industry groups.
Figure 3: General awareness of fuel tax credit rate changes by market segment
Q5. Are you aware of any changes to fuel tax credit rates that came into effect from 1 July 2012? (Single response) Base: All respondents (n=1,501)
67%
85%
75%
64%
77% 82%
25%
13%
19%
26%
19% 14%
8% 2% 6% 9%
5% 4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 56
Self-preparers (78%) and self-preparers with tax professional assistance (67%) were significantly
more likely to be aware of the fuel tax credit rate changes that came into effect from 1 July 2012 than
those that outsource the claim preparation process to a tax professional (38%).
Table 18: Awareness of fuel tax credit rate changes by process business calculates fuel tax credit
amounts
Awareness of fuel tax credit rate changes
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Yes 67% 78% BC
67% C
38% AB
No 25% 15% BC
25% AC
52% AB
Don’t know 8% 7% 8% 11%
Total 100% 100% 100% 100%
Q5. Are you aware of any changes to fuel tax credit rates that came into effect from 1 July 2012? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 57
Those that indicated they were aware of changes introduced from 1 July 2012 were asked what
changes had occurred. It was evident in the pattern of responses to this question that knowledge of
the specific drivers of the changes to the system was relatively low, with only around 1 in five
respondents able to specifically identify that many fuel tax credits were reduced to include a carbon
charge (23%) and that the fuel tax credit rate for heavy vehicles that travel on a public road has been
reduced (23%).
Table 19: Unprompted awareness of specific fuel tax credit rate changes by market segment
Unprompted awareness of specific fuel tax credit rate changes
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,028 n=51 n=114 n=669 n=153 n=41
Many fuel tax credits were reduced to include a carbon charge, effectively operating as a tax
23% 35%
22%
22% D
33% C
17%
The fuel tax credit rate for heavy vehicles - such as trucks - that travel on a public road has been reduced
23% 16% 20% 23% 26% 15%
The fuel tax credit rates were increased for some off-road activities such as civil construction
5% 10%
14% C
4%
7% B
5%
There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG
5% 6%
4%
4% D
12% C
0%
No changes to primary producers / farmers
5% 4% 1% 12% 1% 5%
Other (specify) 43% 49%
50%
42% E
39% E
68% CD
Q6. What changes are you aware of? PROMPT: Anything else? (Multiple response) Base: Respondents who indicated they are aware of the fuel tax credit changes that came into effect from 1 July 2012 (n=1,028)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 58
4.2.4. Prompted awareness of specific fuel tax credit rate changes
Respondents were then prompted with several of the key drivers of the changes to fuel tax credits
effective 1 July 2012 and asked if they were aware of these.
While 41% of all respondents said they were aware that many fuel tax credit rates were reduced to
include a carbon charge, there was some significant variation in prompted awareness of this measure
by sub-segment. The micro mining, construction, SME and government/NFP sectors were all
significantly more likely to be aware of this change than the general micro all other industries segment.
This is not surprising given that many of the changes to fuel tax credit rates that came into effect from
1 July 2012 did not have as great an impact on the specific industry groups included in the micro all
other industries segment.
Monthly BAS lodgers were more likely to be aware of this change than quarterly lodgers (55% vs.
40%), while those in the transport, postal and warehousing were significantly more likely to report
awareness of this specific change than other industries within the micro segment excluding mining and
construction.
Figure 4: Total awareness of reduced to include a carbon charge by market segment
Q7A. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? Many fuel tax credit rates were reduced to include a carbon charge, effectively operating as a tax (Single response) Base: All respondents (n=1,501)
41%
62%
49%
38%
48% 56%
57%
35%
50%
60% 48%
42%
2% 3% 1% 2% 4% 2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 59
There was a higher level of prompted awareness that the fuel tax credit rate for heavy vehicles – such
as trucks - that travel on a public road has been reduced (70% aware).
By sub-segment, micro mining and SME respondents were significantly more likely to report they were
aware of this specific change than other segments, while government/NFP sector respondents were
significantly less likely to be aware of this specific change.
Self-preparers were again more likely to be aware of this change (76%) than those who involve a tax
professional in either a checking (69%) or complete outsourcing capacity (51%).
Perhaps not surprisingly, micro businesses in the transport, postal and warehousing industry sector
were significantly more likely to be aware of this specific change (81%) than other micro entities
excluding mining and construction.
Figure 5: Total awareness of rate for heavy vehicles that travel on public roads reduced by market
segment
Q7B. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rate for heavy vehicles – such as trucks - that travel on a public road has been reduced (Single response) Base: All respondents (n=1,501)
70%
85%
70% 69%
79%
54%
29%
12%
30% 30% 20%
44%
1% 3% 1% 2% 2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 60
Overall, around one third of respondents (36%) said they were aware of the specific change that rates
for some off-road activities had increased.
There was some significant variation in awareness by sub-segment, with micro mining segment
respondents significantly more likely to be aware of this specific change that both micro construction
and micro all other industries respondents, while micro construction clients were significantly more
likely to be aware of this specific change than micro all other industry respondents.
Again, self-preparers were significantly more likely to be aware of this specific change (42%) than
those that outsource fuel claims management to a tax professional (22%).
Figure 6: Total awareness of rates for some off-road activities increased by market segment
Q7C. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rates were increased for some off-road activities such as civil construction (Single response) Base: All respondents (n=1,501)
36%
65%
45%
34% 42%
46%
62%
30%
52%
65% 53%
50%
2% 5% 3% 2% 6% 4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 61
At the overall level, a similar level of prompted awareness was observed for prompted awareness of
the changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG (36%).
At the market segment level, micro mining, SMEs and government/NFP respondents were all
significantly likely to be aware of this specific change than the other sub-segments.
Self-preparers were again more likely to be aware of this specific change (39%) than those reliant on a
tax professional to prepare their claims (16%).
Figure 7: Total awareness of changes to rates for gaseous fuels by market segment
Q7D. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG (Single response) Base: All respondents (n=1,501)
36%
48%
27% 31%
42% 48%
65%
48%
69% 67%
55% 48%
3% 3% 4% 2% 4% 4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 62
On a prompted basis, awareness of specific changes to fuel tax credits that came into effect from 1
July 2012 was generally higher among self-preparers and self-preparers with tax professional
assistance than those using a tax professional.
In particular self-preparers and self-preparers with tax professional assistance had significantly higher
levels of awareness when compared to those using a tax professional for the following specific
changes:
The fuel tax credit rate for heavy vehicles that travel on a public road has been reduced;
The fuel tax credit rates were increased for some off-road activities; and
There were changes to the fuel tax credit rates for gaseous fuels.
Table 20: Total awareness of specific fuel tax credit changes by process business calculates fuel tax
credit amounts
Total awareness of specific change
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Many fuel tax credit rates were reduced to include a carbon charge
41% 43% 45% 36%
Rate for heavy vehicle that travels on public road reduced
70% 76% BC
69% AC
51% AB
Rates for some off-road activities increased
36% 42% C
38% C
22% AB
Changes to rate for gaseous fuels
36% 39% BC
31% AC
16% AB
Q7A. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? Many fuel tax
credit rates were reduced to include a carbon charge, effectively operating as a tax (Single response)
Q7B. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax
credit rate for heavy vehicles – such as trucks - that travel on a public road has been reduced (Single response)
Q7C. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax
credit rates were increased for some off-road activities such as civil construction (Single response)
Q7D. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? There were
changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG (Single response)
QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed
on the BAS? (Single response)
Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 63
4.3. Sources of awareness of fuel tax credits changes
All those reporting awareness of any changes to fuel tax credits were asked how they became aware
of these changes.
The most common sources of awareness cited by respondents were a letter/fact sheet received from
the ATO (24%), a newsletter/brochure provided with the BAS (24%) and a worksheet, instructions
and/or examples provided with the BAS (19%). Micro all other industries (22%) and micro construction
respondents were significantly more likely to identify the worksheet with the BAS as their source of
awareness than SME respondents (6%).
The ATO website was also a more commonly cited source of awareness for SMEs (16%) and micro
construction (11%) respondents than for micro all other industry respondents.
Those that lodge the BAS on a quarterly basis were significantly more likely to cite both the
newsletter/brochure provided with the BAS (24%) and the worksheet/instructions/examples provided
with their BAS (20%) than those lodging monthly (17% and 13% for these channels, respectively).
Not surprisingly, these two sources were significantly more likely to also be cited by self-preparers
than those who outsource fuel tax credit claims to a tax professional. Those that did outsource this
task were significantly more likely to identify these tax professionals as their source of awareness, and
this was the highest source of awareness for this group at 27%.
Table 21: Source of awareness of changes to fuel tax credits by market segment
Source of awareness of changes to fuel tax credits
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,205 n=52 n=127 n=814 n=170 n=42
Letter/Fact Sheet from the ATO
24% 31% 31% 23% 24% 24%
Newsletter / brochure provided with BAS
24% 15% 24% 25% 17% 5%
Worksheet / instructions / examples provided with BAS
19% 12%
16% D
22% D
6% BC
12%
From my tax agent / accountant / other tax professional
10% 13% 10% 10% 11% 7%
ATO website 7% 6%
11% C
4% BD
16% C
19%
News and media reports
4% 4% 0% 5% 3% 0%
Email from ATO 3% 6%
3%
1% D
7% C
17%
Word of mouth / friends / family / colleagues
2% 2% 2% 2% 2% 2%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 64
Source of awareness of changes to fuel tax credits
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,205 n=52 n=127 n=814 n=170 n=42
Industry magazines / websites / publications
1% 4% 0% 1% 1% 2%
SMS from the ATO 1% 0% 0% 1% 1% 0%
Other (Specify) 3% 4% 2% 3% 5% 7%
Don’t know / can’t recall 3% 4% 1% 2% 6% 5%
Total 100% 100% 100% 100% 100% 100%
Q8. How did you become aware of the changes to fuel tax credits that came into effect on 1 July 2012? (Single response) Base: Respondents who indicated they were aware of any of the specific fuel tax credit changes included at question 7A to 7D (n=1,205)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 65
4.4. Fuel tax credits claims process
Those entities that identified they had at least some role in the fuel tax credits calculation and claim
lodgment process were asked about how this process was undertaken for their most recent BAS
where they claimed for fuel purchased after 1 July 2012.
Encouragingly, the vast majority of these entities reported using ATO supplied information, tools or
resources to identify the rate to use determining their fuel tax credits claim. Some 39% indicated they
used the rates on the worksheet provided with their latest BAS (most commonly observed among
micro-all other industry respondents, 46%, and micro mining respondents, 35%), while a further 21%
said they used the rates in the fact sheet sent to them by the ATO outlining the changes in 2012.
Micro all other industries respondents were significantly less likely to have looked up the rates on the
ATO website versus all other segments.
Encouragingly, very few respondents said they used the same rates as they had prior to 1 July 2012
(1%), suggesting most entities were aware of the need to use ATO resources in identifying the correct
rates to use in calculating their claim.
Among the micro all other industry segment, those in the agriculture, fishing and forestry sector were
more likely to report having used the rates on the worksheet provided with the BAS (49%) than those
in the transport, postal and warehousing sector, and to be significantly less likely than all other micro
segments to look up the rates on the ATO website.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 66
Table 22: Source of fuel tax credit rates by market segment
Source of fuel tax credit rates
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,251 n=52 n=124 n=849 n=177 n=49
I used the rates on the worksheet provided with my last BAS
39% 35% D
31% CD
46% BD
11% ABC
14%
I used the new fuel tax rates in the fact sheet sent to me by the ATO in 2012
21% 12% 26% 19% 24% 22%
I looked up the rates on the ATO website
16% 29% C
23% C
12% ABD
E
29% C
31% C
I used the ATO’s online fuel tax credits calculator
6% 8% 10% 5% 7% 12%
I used the same rate or rates as I did prior to 1 July 2012
1% 0% 0% 2% 1% 2%
Other (Specify) 14% 10%
9%
13%
23%
16%
Don’t know 3% 8% 1% 3% 6% 2%
Total 100% 100% 100% 100% 100% 100%
Q10A. For your most recent BAS where you made a claim for fuel tax credits for fuel purchased after 1 July 2012, where did you get your fuel tax credit rates from? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional (n=1,251)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 67
The most common fuels claimed by respondents in their most recent BAS were diesel (96%) and
petrol (25%). Government/NFP claimants and micro all other industry claimants were significantly
more likely than both micro construction and SME claimants to have claimed for petrol on their most
recent BAS.
Very few entities reported claiming other fuel types on their most recent BAS.
Table 23: Types of fuel claimed by market segment
Types of fuel claimed Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,251 n=52 n=124 n=849 n=177 n=49
Diesel 96% 98% 94% 96% 97% 96%
Petrol 25% 8%
17% CE
29% BD
12% CE
35% BD
Liquefied Petroleum Gas (LPG)
1% 0% 2% 1% 2% 4%
Compressed Natural Gas (CNG)
1% 0% 0% 0% 0% 0%
Any other liquid fuels (e.g. Mineral turpentine, white spirit, kerosene)
1% 2% 0% 1% 2% 6%
Liquefied Natural Gas (LNG)
0% 0% 0% 0% 0% 0%
Other (Specify) 0% 0% 0% 0% 1% 0%
Don’t know / can’t recall 0% 0% 0% 0% 0% 4%
Total 100% 100% 100% 100% 100% 100%
Q10B. Which type of fuels did your business claim fuel tax credits for in your most recent BAS reporting period? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional (n=1,251)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 68
4.4.1. Diesel
For each fuel type a respondent indicated that was claimed for on their most recent BAS, they were
asked to recall during the survey what rate or rates they used for that fuel in the calculation of their
claim. The table below shows the range of fuel rates respondents who had claimed diesel on their
most recent BAS said they used in calculating their claim. Nearly half of all respondents (43%) said
they didn’t know what rate they used when asked to recall the specific rate/s during the telephone
interview.
Table 24: Common rates used for diesel by market segment
Common rates diesel was used for (cents per litre)
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,201 n=51 n=117 n=814 n=172 n=47
12.64 1% 0% 1% 1% 4% 0%
12.643 9% 16%
14% C
6% BDE
20% C
15% C
13 1% 0% 0% 1% 0% 0%
15 2% 0% 3% 2% 1% 0%
15.043 1% 0% 0% 0% 3% 2%
31 1% 4% 2% 1% 1% 2%
31.93 0% 2% 2% 0% 1% 2%
31.933 3% 20% D
3% 1% 8% A
17%
38 8% 0% 1% 10% 2% 0%
38.14 1% 0% 2% 1% 2% 0%
38.143 15% 10% 3% 18% 5% 0%
All other rates provided (n=1-5)
17% 10% 21% 17% 12% 17%
Don’t know 43% 39% 48% 42% 41% 45%
Total 100% 100% 100% 100% 100% 100%
Q10D. And what rate for [FUEL USED] did you use when calculating your fuel tax credit entitlement on your most recent BAS? [RATE 1] Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed diesel in their most recent BAS reporting period (n=1,201)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 69
Those who claimed for diesel were also asked what they used the fuel for. Not surprisingly, usage
patterns tended to reflect the composition of the sample by industry sector, with 49% saying they used
diesel for agriculture, forestry or fishing related purposes, and a further 31% saying they used the fuel
for road transport purposes.
Table 25: Activity diesel was used for by market segment
Activity diesel was used for
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,201 n=51 n=117 n=814 n=172 n=47
Agriculture, forestry or fishing
49% 6%
CD 11% CD
60% ABDE
21% AB
11% CD
Road transport 31% 14% CD
21% D
28% A
51% ABC
E
32% D
Construction - Farming, forestry related construction
5% 0% 3% 6% 2% 0%
Construction - Civil construction (e.g. infrastructure, roads etc.)
4% 2% 29% 1% 5% 13%
Construction - Housing and commercial buildings
2% 0% 16% 0% 2% 0%
Mining - Mining activity (incl. preparation and rehabilitation of mine sites)
1% 53% 1% 0% 2% 0%
Manufacturing - Other manufacturing
1% 0% 0% 0% 5% 2%
Electricity generation 1% 0% 0% 1% 1% 6%
Mining - Mining support services (usually conducted on mine sites)
0% 6% 2% 0% 1% 0%
Construction - Mining related construction
0% 8% 0% 0% 1% 0%
Manufacturing - Use as an ingredient (solvent)
0% 0% 0% 0% 0% 0%
Marine Transport (e.g. shipping)
0% 0% 0% 0% 1% 0%
Rail Transport 0% 0% 0% 0% 0% 2%
Other (Specify) 5% 12% 17% 2% 9% 32%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 70
Activity diesel was used for
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,201 n=51 n=117 n=814 n=172 n=47
Don’t know / can’t recall 0% 0% 0% 0% 1% 2%
Total 100% 100% 100% 100% 100% 100%
Q10C. What type of activity did you use [FUEL USED] for? DO NOT READ OUT. PROBE IF RESPONDENT SAYS MINING (CODE 1 OR 2), CONSTRUCTION (CODE 3,4,5 OR 6) OR MANUFACTURING (CODE 7 OR 8). ALSO USE CODES TO PROMPT/PROBE CORRECT CLASSIFICATION (E.G. IF RESPODENT SAYS “In my truck”, say “So would that be Road Transport?” AND CODE APPROPRIATELY). Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed diesel in their most recent BAS reporting period (n=1,201)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 71
4.4.2. Petrol
The table below shows the range of fuel rates respondents who had claimed petrol on their most
recent BAS recalled during the survey that they used in calculating their claim. While a similar
proportion of respondents (42%) said they didn’t know what rate they used when asked to recall the
specific rate/s during the telephone interview.
Table 26: Common rates used for petrol by market segment
Common rates used for petrol (cents per litre)
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=308 n=4* n=21* n=244 n=22* n=17*
12 1% 0% 0% 1% 0% 6%
12.643 1% 25% 0% 1% 9% 0%
19 1% 0% 5% 0% 5% 6%
19.0715 1% 0% 0% 1% 0% 0%
31 1% 25% 0% 1% 0% 0%
31.933 1% 0% 5% 0% 0% 6%
32.623 6% 0% 10% 4% 32% 29%
38 10% 0% 5% 10% 9% 0%
38.1 1% 0% 0% 1% 0% 0%
38.143 22% 25% 0% 25% 14% 0%
All other rates provided (n=1 or 2)
13% 0% 14% 13% 0% 24%
Don’t know 42% 25% 62% 41% 32% 29%
Total 100% 100% 100% 100% 100% 100%
Q10D. And what rate for [FUEL USED] did you use when calculating your fuel tax credit entitlement on your most recent BAS? [RATE 1] Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed petrol in their most recent BAS reporting period (n=308) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 72
The most commonly cited uses of petrol claimed on the recent BAS were for agriculture, forestry or
fishing purposes (69%) and road transport (9%).
Table 27: Activity petrol was used for by market segment
Activity petrol was used for
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=308 n=4* n=21* n=244 n=22* n=17*
Agriculture, forestry or fishing
69% 25% 19% 78% 41% 6%
Road transport 9% 0% 14% 7% 23% 0%
Construction - Farming, forestry related construction
5% 0% 10% 5% 5% 0%
Construction - Civil construction (e.g. infrastructure, roads etc.)
3% 0% 24% 1% 5% 18%
Construction - Housing and commercial buildings
2% 0% 14% 1% 0% 0%
Electricity generation 1% 0% 5% 1% 0% 0%
Mining - Mining activity (incl. preparation and rehabilitation of mine sites)
1% 25% 0% 0% 9% 0%
Manufacturing - Other manufacturing
1% 25% 0% 1% 5% 0%
Marine Transport (e.g. shipping)
1% 0% 0% 1% 0% 0%
Mining - Mining support services (usually conducted on mine sites)
0% 0% 0% 0% 0% 0%
Construction - Mining related construction
0% 0% 0% 0% 0% 0%
Manufacturing - Use as an ingredient (solvent)
0% 0% 0% 0% 0% 0%
Rail Transport 0% 0% 0% 0% 0% 0%
Other (Specify) 8% 25% 14% 6% 14% 76%
Don’t know / can’t recall 0% 0% 0% 0% 0% 0%
Total 100% 100% 100% 100% 100% 100%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 73
Q10C. What type of activity did you use [FUEL USED] for? DO NOT READ OUT. PROBE IF RESPONDENT SAYS MINING (CODE 1 OR 2), CONSTRUCTION (CODE 3,4,5 OR 6) OR MANUFACTURING (CODE 7 OR 8). ALSO USE CODES TO PROMPT/PROBE CORRECT CLASSIFICATION (E.G. IF RESPODENT SAYS “In my truck”, say “So would that be Road Transport?” AND CODE APPROPRIATELY). Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed petrol in their most recent BAS reporting period (n=308) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 74
Respondents were asked to rate their degree of confidence in whether they had used the right fuel tax
rate credit when calculating their fuel tax credit claim on their most recent BAS.
As with the previous confidence question, confidence in having used the correct rate was very high,
with 96% of all respondents saying they were either very confident (78%) or confident (17%) they had
used the correct rate.
Self-preparers and those who prepare their claims and have these checked by a tax professionals
were significantly more likely to give a rating of ‘very confident’ versus those who outsource the claim
preparation and lodgment process (78% and 79% respectively, versus 72%).
Figure 8: Confidence in using correct fuel tax credit rate by market segment
Q11. How confident are you that your business used the correct rates for claiming fuel tax credits for this most recent BAS on a scale of 0 to 10, where 0 is no confidence at all and 10 is very confident? (Single response) Base: All respondents (n=1,501)
78% 77% 72%
78% 77% 76%
17% 17% 21%
16% 18% 20%
4% 3% 5% 4% 3% 4% 2% 1% 1%
1% 2% 2% 1% 1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No confidence atall (0-1)
Low confidence(2-3)
Moderateconfidence (4-6)
Confident (7-8)
Very confident (9-10)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 75
Respondents were asked to rate how easy or difficult they found managing their fuel tax credit claims
on an ongoing basis on a 10 point scale, where 0 meant very difficult and 10 meant very easy.
The vast majority of fuel tax credit claimants (88%) said they found the process of managing their fuel
tax credit claims as easy (60% very easy, 28% easy). Only 2% of all respondents rated this process
as difficult (1% difficult, 1% very difficult).
Figure 9: Ease or difficulties in managing fuel tax credits claims by market segment
Q12. Overall, how easy or difficult do you find managing your fuel tax credit claims on an ongoing basis on a scale of 0 to 10, where 0 is very difficult and 10 is very easy? (Single response) Base: All respondents (n=1,501)
60% 53% 51%
62% 56% 58%
28%
32% 30%
28%
27% 26%
9% 12% 13%
7% 15% 12%
1% 2% 2% 1% 2% 1% 1% 1% 2%
1% 2% 3% 1% 1% 2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
Very difficult (0-1)
Difficult (2-3)
Neither easy ordifficult (4-6)
Easy (7-8)
Very easy (9-10)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 76
Respondents were asked if they had changed their record keeping practices as a result of the
changes to fuel tax credits introduced on 1 July 2012.
Overall, 6% of claimants said they had changed their record keeping practices due to fuel tax credit
rate changes. Micro construction entities and SMEs were significantly more likely to have changed
record keeping practices than micro all other industry claimants.
Those entities on a monthly lodgment cycle were significantly more likely to have changed record
keeping practices (11%) than those lodging quarterly (6%).
Figure 10: Change to record keeping practices by market segment
Q14A. Has your business had to change its record keeping practices for fuel tax credits as a result of any of the changes that came into effect on 1 July 2012? (Single response) Base: All respondents (n=1,501)
6% 12% 9%
5% 13% 10%
91% 87%
87% 93%
86% 88%
3% 2% 4% 3% 2% 2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 77
4.5. Fuel tax credits information and tools
Respondents were asked if they were aware of a range of tools the ATO provides businesses to assist
with managing their fuel tax credit claims, as well as if they were currently using these or had ever
used these.
In terms of the fuel tax credit rates on the ATO website, 21% reported to be aware of these and
currently using these, while a further 13% said they were aware and had used these previously. A
further 34% said they were aware of these but had never used these, while 32% said they were not
aware of this information.
Perhaps not surprisingly, self-preparers and those that have some assistance from a tax
professional were significantly more likely to be aware and currently using this information or
to have previously used this information than those who outsource their fuel tax credit claims
to a tax professional.
Figure 11: Awareness and use of fuel tax credit rates on the ATO website by market segment
Q15A. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: Fuel tax credit rates available on the ATO website (Single response) Base: All respondents (n=1,501)
21%
40%
29%
16%
42%
60% 13%
17%
14%
11%
20%
16%
34%
28%
24%
38%
21%
12% 32%
15%
32% 34%
17% 12%
1% 1% 1% 1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
Not aware
Aware but neverused
Aware andpreviously used
Aware andcurrently using
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 78
In terms of the fuel tax credit worksheet that comes with the quarterly BAS only, 50% reported to be
aware of this and currently using it, while a further 11% said they were aware and had used these
previously. A further 25% said they were aware of this but had never used these, while 14% said they
were not aware of this worksheet.
Those lodging BAS quarterly were significantly more likely to be aware of the fuel tax credit worksheet
and currently using it (51%), while self-preparers were also significantly more likely to be aware of and
using the worksheet (58%) than both those who had a tax professional check their calculation (49%)
and those who have a tax professional prepare their claims on their behalf (14%).
Figure 12: Awareness and use of fuel tax credit worksheet that comes with BAS by market segment
Q15B. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit worksheet that comes with your BAS (Single response) Base: All respondents (n=1,501)
50% 45%
51% 53%
30% 22%
11%
10% 5%
11%
10%
14%
25% 32% 29%
22%
35%
24%
14% 13% 13% 12%
22%
36%
1% 1% 1% 3% 4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
Not aware
Aware but neverused
Aware andpreviously used
Aware andcurrently using
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 79
The fuel tax credits eligibility tool had lower levels of awareness and usage than the other information
tools. Overall, 8% of respondents said they were aware of this tool and are currently using it, while a
further 13% said they had used it previously. Thirty percent (30%) said they were aware of it but had
not used it previously, while 47% said they were not aware of this tool.
By sub-segment, micro all other industries were significantly less likely to be aware and currently using
this tool, as well as being significantly more likely to not be aware of this tool than those in the micro
mining and SME segments.
By preparer status, self-preparers were significantly less likely than both those who use a tax
professional for checking their claims and those that completely outsource their fuel tax credits claims
to a tax professional to be not aware of this tool (40% self-preparers vs. 61% tax professional
prepared).
Figure 13: Awareness and use of fuel tax credits eligibility tool on the ATO website by market segment
Q15C. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit eligibility tool available on the ATO website (Single response) Base: All respondents (n=1,501)
8%
18% 13%
6% 15% 16%
13%
13% 14%
12%
23% 24%
30%
42%
24%
32%
24% 24%
47%
27%
47% 49%
36% 34%
2% 1% 2% 3%
2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
Not aware
Aware but neverused
Aware andpreviously used
Aware andcurrently using
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 80
For the fuel tax credits calculator available on the ATO website, 10% said they were currently using
and a further 7% said they were aware and had previously used. A further 32% said they were aware
of the tool but had never used it, while the remaining 50% were not aware of this tool.
Those in the micro mining segment were significantly less likely to not be aware of the tool than the
other micro segments.
Monthly BAS lodgers were significantly more likely to have previously used the tool than quarterly BAS
lodgers, while they were also significantly less likely to not be aware of the tool than those lodging
quarterly.
Those who completely outsource the preparation of their fuel tax credit claims to a tax professional
were more likely to not be aware of this tool than those entities that perform at least part of the
calculation process.
Figure 14: Awareness and use of fuel tax credits calculator on the ATO website by market segment
Q15D. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit calculator available on the ATO website (Single response) Base: All respondents (n=1,501)
10% 13% 12% 9% 14% 16%
7% 7% 11%
5%
13% 12%
32%
53%
26%
33%
32% 36%
50%
27%
50% 52%
40% 32%
1% 1% 1% 2% 4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
Not aware
Aware but neverused
Aware andpreviously used
Aware andcurrently using
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 81
Those currently using the information tools and services above as well as those that were aware and
had previously used these were asked to rate the tools they had used in terms of perceived
usefulness.
The fuel tax credit rates available on the ATO website were rated as either somewhat or very useful by
the vast majority of current and previous users.
Figure 15: Usefulness of fuel tax credit rates on the ATO website by market segment
Q16Ai. How useful do you find the fuel tax credit rates available on the ATO website? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit rates available on the ATO website (n=541)
62% 62% 53%
61% 68% 68%
29% 32%
39% 30%
23% 29%
2% 2% 3% 2%
3% 1% 2% 1% 2%
5% 6% 5% 5% 5%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=541)
Micro -Mining(n=34)
Micro -Construction
(n=66)
Micro - Allother
industries(n=280)
SME(n=123)
Governmentand NFP(n=38)
Don’t know / can't recall
Not at all useful
Not very useful
Somewhat useful
Very useful
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 82
The fuel tax credit worksheet was also ranked as either very useful or somewhat useful by the majority
of current and previous users. By sub-segment, both SMEs and government/NFP* claimants were
slightly more likely to say this was not useful, potentially reflecting the greater level of complexity of
their entities due to the scale of operations (whereas the worksheet is pitched at primarily micro
businesses and those who lodge a quarterly BAS).
Figure 16: Usefulness of fuel tax credit worksheet that comes with BAS by market segment
Q16Bi. How useful do you find the fuel tax credit worksheet that comes with the BAS? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit worksheet that comes with the BAS (n=890) * Government and NFP results should be interpreted with caution due to the small sample size (less than n=30)
68% 70% 66% 69% 61%
33%
24% 21% 23%
24%
23%
50%
3% 3% 6% 3%
10% 6%
2% 2% 3% 6%
3% 6% 5% 3% 4% 6%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=890)
Micro -Mining(n=33)
Micro -Construction
(n=86)
Micro - Allother
industries(n=673)
SME(n=80)
Governmentand NFP*
(n=18)
Don’t know / can't recall
Not at all useful
Not very useful
Somewhat useful
Very useful
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 83
Those who were currently using the fuel tax credit worksheet or had previously used it were asked if
they would be willing to access this worksheet online in future rather than receiving this in hardcopy.
Just over 2 in every 5 claimants (41%) said they would be willing to do this, while 56% said no. SME
and government/NFP clients were significantly more likely to indicate they would do this than the micro
all other industries segment.
Within the micro all other industries segment, those in the agriculture, forestry and fisheries industry
sector were significantly more likely to indicate they would not consider accessing this worksheet
online in future (62%) than those in the transport, postal and warehousing industry sector (50%).
Figure 17: Future access of fuel tax credit worksheet online via the ATO website by market segment
Q16Biii. Would you consider accessing the Fuel Tax Credit Sheet online via the ATO website rather than in hardcopy in future? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit worksheet that comes with the BAS (n=890) * Government and NFP results should be interpreted with caution due to the small sample size (less than n=30)
41% 45% 44%
39%
63%
72%
56% 55% 53%
58%
36%
28%
3% 2% 3% 1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=890)
Micro -Mining(n=33)
Micro -Construction
(n=86)
Micro - Allother
industries(n=673)
SME(n=80)
Governmentand NFP*
(n=18)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 84
Those that had used the fuel tax credit eligibility tool were asked to rate the usefulness of this tool.
More than 4 in five respondents rated the tool as either very useful (48%) or quite useful (36%), while
just 7% did not find the tool useful.
Figure 18: Usefulness of fuel tax credit eligibility tool on the ATO website by market segment
Q16Ci. How useful do you find the fuel tax credit eligibility tool available on the ATO website? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit eligibility tool available on the ATO website (n=338) * Micro – Mining and Government and NFP results should be interpreted with caution due to the small sample size (less than
n=30)
48%
63%
50% 48% 47% 40%
36%
32%
36% 39%
26%
55%
5% 2% 5%
5%
0%
2% 2% 2%
4%
9% 5% 10% 7%
18%
5%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=338)
Micro -Mining*(n=19)
Micro -Construction
(n=42)
Micro - Allother
industries(n=183)
SME(n=74)
Governmentand NFP*
(n=20)
Don’t know / can't recall
Not at all useful
Not very useful
Somewhat useful
Very useful
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 85
The vast majority of those that had used the fuel tax credit calculator on the ATO website found the
tool either very useful (67%) or useful (25%). Just 2% did not find the tool useful.
Figure 19: Usefulness of fuel tax credit calculator on the ATO website by market segment
Q16Di. How useful do you find the fuel tax credit calculator available on the ATO website? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit calculator available on the ATO website (n=260) * Micro – Mining and Government and NFP results should be interpreted with caution due to the small sample size (less than
n=30)
67% 67% 63%
68% 65% 71%
25%
17% 29%
24% 27% 21%
2%
8%
3% 2% 4% 8% 2% 5% 6% 6% 2%
7%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=260)
Micro -Mining*(n=12)
Micro -Construction
(n=35)
Micro - Allother
industries(n=147)
SME(n=52)
Governmentand NFP*
(n=14)
Don’t know / can't recall
Not at all useful
Not very useful
Somewhat useful
Very useful
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 86
4.6. Further fuel tax credits information requirements
All respondents were asked if they required any further information in relation to fuel tax credits. Only
7% said they had a need for further information at this point in time.
Those that outsource their fuel tax credit claim process to a tax professional were significantly more
likely to indicate a need for further information (11%) than self-preparers (6%).
Figure 20: Requirement for further information by market segment
Q17A. Are there any aspects of fuel tax credits that you feel you require more information on? (Single response) Base: All respondents (n=1,501)
7% 7% 9% 7% 9% 8%
92% 93% 89% 93% 91% 92%
1% 3%
1% 1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=1,501)
Micro -Mining(n=60)
Micro -Construction
(n=152)
Micro - Allother
industries(n=1,039)
SME(n=200)
Governmentand NFP(n=50)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 87
Those that said they needed additional information in relation to fuel tax credits were asked what
specific aspect of the system they required more information on.
The most common aspect of the fuel tax credit system where more information is needed requirement
was the different rates that apply to different fuels and their uses (45%), all of it/more information
generally (43%) and eligibility for fuel tax credits (24%).
Those who outsourced the entire fuel tax credit claiming process to a tax professional were
significantly more likely to indicate they needed information on ‘all of it/more information generally’
than self-preparers.
Table 28: Specific aspects where more information is needed by market segment
Specific aspects where more information is needed
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=106 n=4* n=13* n=68 n=17* n=4*
The different rates that apply to different fuels and their uses
45% 75% 54% 43% 47% 25%
Eligibility for fuel tax credits
24% 25% 23% 26% 12% 25%
All of it/more information generally
43% 50% 54% 41% 41% 50%
Other (Specify) 10% 0% 8% 10% 12% 0%
Don’t know /can’t recall 1% 0% 0% 1% 0% 0%
Q17B. What aspect of fuel tax credits do you need more information on specifically? (Multiple response) Base: Respondents who indicated that they require more information on fuel tax credits (n=106) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 88
For those that indicated a need for more information at this time, they were asked which channel they
would like to receive this information through. The most commonly identified channel for receiving
information was via mail/hardcopy letter from the ATO (59%), followed by email (28%).
Table 29: Preferred channel to receive additional information by market segment
Preferred channel to receive additional information
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=105 n=4* n=13* n=67 n=17* n=4*
Mail/hardcopy letter from ATO
59% 50% 69% 60% 47% 50%
Email from ATO 28% 50% 15% 25% 53% 25%
Newsletter / brochure provided with BAS
5% 0% 15% 4% 0% 0%
Worksheet / instructions / examples provided with BAS
3% 0% 0% 4% 0% 0%
Via my tax agent/BAS agent/tax professional
1% 0% 0% 1% 0% 0%
Via in person ATO seminar
1% 0% 0% 1% 0% 0%
SMS from ATO 0% 0% 0% 0% 0% 0%
Media/industry publications
0% 0% 0% 0% 0% 0%
ATO website 0% 0% 0% 0% 0% 25%
Via ATO webinar 0% 0% 0% 0% 0% 0%
Other (Specify) 2% 0% 0% 3% 0% 0%
Don’t know / can’t recall 0% 0% 0% 0% 0% 0%
Total 100% 100% 100% 100% 100% 100%
Q18. What would be your preferred way of receiving this additional information? (Single response) Base: Respondents who indicated that they require more information on fuel tax credits and identified a specific aspect (n=105) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 89
All respondents were asked their preferred channel for receiving information about any future changes
to fuel tax credits. The most commonly identified preferred channel was mail/hardcopy letter from the
ATO (43%), followed by email from the ATO (27%). There was a significantly stronger preference for
mail based correspondence among all the micro segments, while both SMEs and government/NFP
claimants were significantly more likely to prefer email correspondence.
While those that completely outsource their fuel tax credit claims to a tax professional were
significantly more likely to nominate via their tax professional as a preferred channel (13%),
interestingly there first two more preferred channels were aligned with the rest of the sample (e.g. mail
followed by email).
Table 30: Preferred channel to receive future information by market segment
Preferred channel to receive future information
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,501 n=60 n=152 n=1,039 n=200 n=50
Mail/hardcopy letter from ATO
43% 45% E
47% DE
44% DE
31% BC
16% ABC
Email from ATO 27% 27% DE
27% DE
22% DE
50% ABCE
72% ABCD
Worksheet / instructions / examples provided with BAS
12% 8%
7% C
15% BD
4% C
4%
Newsletter / brochure provided with BAS
10% 5% 9% 10% 7% 6%
Via my tax agent/BAS agent/tax professional
5% 3% 4% 5% 3% 0%
ATO website 2% 5%
3%
2% D
6% C
0%
SMS from ATO 0% 0% 1% 0% 1% 0%
Media/industry publications
0% 0% 0% 0% 0% 0%
Via in person ATO seminar
0% 0% 0% 0% 0% 0%
Via ATO webinar 0% 0% 0% 0% 0% 0%
Other (Specify) 1% 7% 1% 1% 1% 2%
Don’t know / can’t recall 1% 0% 1% 0% 1% 0%
Total 100% 100% 100% 100% 100% 100%
Q19. What would be your most preferred channel for receiving information about any future changes to fuel tax credit rates? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 90
5. Qualitative Claimants findings
Twenty four depth interviews were conducted with fuel tax credit claimants who were heavily impacted
by the clean energy changes. All of the claimants interviewed operated a combination of on-road
vehicles (e.g. trucks, tippers, utility vehicles / ute, car with trailer) and machines (e.g. backhoe,
excavator, bobcat, bulldozer, concrete pump, road grader, drill rig). All machines and large on-road
vehicles (i.e. trucks) use diesel while most of the smaller on-road vehicles (i.e. cars, utes) use petrol.
All diesel vehicles and machines were used for business purposes only, while petrol vehicles were
always or sometimes used for personal use.
These claimants fell into three categories:
Group 1: Easy and Confident with fuel tax credit claims;
Group 2: Unsure or Not Confident with fuel tax credit claims; and
Group 3: Unaware of fuel tax credit rate changes.
This section describes the findings from each of these three groups.
5.1. Group 1 - Easy and Confident
Eight depth interviews were conducted with fuel tax credit claimants who were identified from the
quantitative survey as:
1. Aware of the recent fuel tax credit changes;
2. Confident they are using the right rates in their fuel tax credit calculations;
3. Very confident in managing their fuel tax credit affairs overall; and
4. Rate the meeting of fuel tax credit obligations as ‘easy’.
These interviews were all with small businesses in the Earthmoving, Construction or Mining Industry.
All participants were sole traders or operating a small family business.
5.1.1. Fuel purchase and record keeping
For these businesses, all the diesel fuel they purchased was eligible for fuel tax credits while all petrol
was not. No other fuel types were purchased. In cases where a vehicle using petrol was used for
business purposes, this was tracked for the purposes of claiming it as a tax deduction or claiming the
GST and not for fuel tax credit purposes.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 91
There are three main ways these businesses purchase fuel:
1. The business has an account with a specific fuel company (e.g. Caltex, BP etc.);
2. Fuel is purchased from any convenient service station; and/or
3. Fuel is delivered to the business premises.
Businesses in this group used only one of these purchase channels for purchasing eligible fuel (i.e.
diesel fuel) and record keeping relates largely to the purchase method used, as detailed below.
Account with specific fuel company
Fuel is purchased from the same chain of service station (e.g. BP, Caltex, Mobil) and added to their
account via a fuel card. The business is then sent a statement every month and pays the amount
owing via cheque, direct debit or credit card.
The statement they receive typically lists the type of fuel purchased, number of litres purchased and
cost of the fuel for each transaction. For these businesses, only diesel fuel is eligible for fuel tax
credits so if multiple types of fuel are included in the statement, they only focus on the diesel listings
for their fuel tax credits calculations.
In cases where a business has vehicles that are on different fuel tax credit rates, there were various
strategies in place to identify the fuel used for each, such as:
Having more than one fuel card: One Earthmoving business had one fuel card in his ute for
any fuel going in the 200L diesel tank on the back of his ute (this tank was used for filling
machines), and a separate card in the 12 tonne tipper. Then, the statement he receives splits
out the fuel that is purchased on each card.
Looking at the volume of fuel purchased in each transaction listed on the statement: For
example, it is obvious that transactions for 100 litres of fuel or more definitely went into a fuel
tank and is therefore used in off-road machines, as the ute itself does not have the capacity to
hold this much fuel.
Purchase from any service station
Fuel is purchased from any convenient service station and receipts from every transaction are kept.
The receipts contain details of the type of fuel purchased, number of litres and cost of the fuel. For the
purpose of fuel tax credits calculation, these details from the receipts for diesel fuel purchases are
typed into an Excel spreadsheet, or in one case these details were written into a logbook.
In cases where a business also purchased fuel that was ineligible for fuel tax credits (e.g. petrol) using
this method, eligibility of the receipts could be identified by looking at the type of fuel purchased
recorded on the receipt. In some cases, businesses separated ineligible fuel by purchasing it via this
method, while eligible fuel was either delivered or charged to an account with the service station.
In cases where a business has vehicles that are on different fuel tax credit rates, there were strategies
in place to identify the fuel used for each. These include:
Hand writing the vehicle or machine the fuel is purchased for on the receipt or batch of
receipts (then including this information in the Excel spreadsheet); and/or
Keeping a logbook in each vehicle and recording all the fuel purchased for that vehicle in its
logbook.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 92
Fuel is delivered
A fuel tank is kept on the property and a fuel tanker visits periodically to fill the tank. The business will
either call the fuel tank for a top-up or the fuel company will call when they are in the area. The
business is then sent an invoice for the fuel delivered. The invoice contains details of the type of fuel
and number of litres purchased. Businesses in this group who utilised this method were only using the
fuel for off-road vehicles which were all on the same fuel tax credits rate.
5.1.2. Claiming fuel tax credits
All fuel tax credit claimants interviewed in this group calculated their fuel tax credit claims themselves
(rather than using a tax professional) and generally described the process as easy. All claimants
calculated their fuel tax credits claim once a quarter, at the same time as doing their BAS.
The general process was:
1. The fuel amounts from the Excel spreadsheet entries are summed or amounts from logbook,
service station statements or fuel delivery invoices for that quarter are added up with a
calculator;
2. This litre amount is recorded in the Excel spreadsheet or on the fuel tax credit worksheet (or
just written on a bit of paper) and multiplied by the relevant fuel tax credits rate; and
3. The dollar amount claimable was recorded in the relevant section of the BAS
This process is repeated if there are vehicles on a different fuel tax credits rate.
In one case, a claimant had a truck with a concrete pump, where the diesel put into the vehicle fuelled
both the truck and the pump. As different fuel tax credit rates applied to each of these uses, the ATO
had informed them that 60% of fuel use for this vehicle should be attributed to the pump (machine
use) and 40% to road use.
These fuel tax credit claimants were all very confident that they were using the correct fuel tax credit
rates in their calculations. The rates were either sourced from the fuel tax credit worksheet (most
common) or the ATO website and checked every time they did their BAS.
Areas of difficulty
Set-Up Phase: Some businesses had accounting tool such as E-records, QuickBooks or cash flow
manager, but these did not allow the litre amount or vehicle type to be recorded, therefore a separate
record for fuel tax credit purposes needed to be created. One claimant commented that, while she has
a system that works for her now, this initial set-up phase was difficult and suggested the ATO could
provide a tool to help keep businesses record their ongoing fuel use. For example this could be an
excel template with columns labelled fuel type, volume, usage type, etc which could be downloaded
from the ATO website. Another claimant went further and suggested that the ATO could offer a “hands
on” in-person workshop to show small businesses how to record fuel purchases, use the fuel tax
credits calculator to calculate the amounts they should be claiming and include a Q&A session about
what you can and cannot claim.
Eligibility of Older trucks: This was a grey area for some as the criteria for eligibility was seen to be
vague. For example, you are only eligible if you have a regular maintenance program but there is
uncertainty over what would be considered ‘regular’.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 93
5.1.3. Resources provided by the ATO
Among this ‘easy and confident’ group, there was generally a high awareness, use and satisfaction
with the hardcopy resources provided by the ATO (i.e. the fuel tax credit worksheet that comes with
the BAS) and low awareness and use of the online resources provided.
Hardcopy resources
There was high awareness of the fuel tax credit worksheet across this group, referring to it as ‘the
sheet that comes with the BAS’. Everyone in this group was either using the worksheet to record their
calculations (which is then kept with their BAS records) or referring to it for the fuel tax credit rates.
Those who used the sheet for their calculations said that it works well and they are happy to keep
using it – “They’ve hit the mark”. Those who did not use the worksheet for recording their fuel tax
credits calculations attributed this to the process being a simple calculation and therefore not requiring
the use of the worksheet.
Opportunities for improvements
Include a ‘it was x.xx cents... / it is now x.xx cents...’ section on the fuel tax credit worksheet: One
claimant expressed frustration that the worksheet sometime stated ‘there are changes’ but did not
specifically state what those changes were.
Online resources
Some of these claimants were not computer users, and therefore had no exposure or access to the
online resources provided by the ATO. Of those who were computer literate, reasons for low online
resource use included:
They complete their BAS via hardcopy rather than online, therefore there is no reason to go
online as all information needed comes in hard copy with the BAS; and
In any case, perception that the ATO website would be difficult to navigate or it would be
difficult to find the information that is specifically applicable to them – “I try very hard not to use
the ATO website as it’s very confusing...it’s hard to find anything and they don’t speak
layman’s terms.”
None of these claimants had used the eligibility tool. Most had either always known they were eligible
or refer to the worksheet for this information. One claimant had looked at the tool, but was concerned
about interpreting the criteria correctly and decided to call the ATO to go through it on the phone
instead – “I prefer to do things over the phone with a person so I know it’s done right, rather than
someone saying later ‘you missed this.”
None among this group had used the fuel tax credits calculator and they had no reason to investigate
the tool as it was quick and easy to use the hardcopy fuel tax credit worksheet.
Those who were regularly referring to the fuel tax credit rates on the ATO website found them easy to
find and interpret. Others were aware of the rates on the ATO website, but had a general preference
for referring to the worksheet “It would take me too long – you have to log on, then find it, then do the
calculation – it’s easier to just look at the Worksheet”.
Opportunities for improvements
Simplify access to the fuel tax credits calculator: One claimant mentioned that they would be more
encouraged to use the calculator if there was a link he could save on his desktop.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 94
Useful additional information
There was some perception that the ATO website was difficult to navigate and ‘doesn’t speak in
layman’s terms’ and there was a suggestion of including a layman’s interpretation section on the
website. Despite this, all these participants were satisfied with the information provided by the ATO to
manage their fuel tax credit claims as everything needed came in hardcopy with the BAS, or they
could always talk to someone from the ATO on the phone if necessary.
5.1.4. Future communication needs and preferences
All these businesses were satisfied with the current system of having the fuel tax credit rates on the
worksheet, sent in the mail with the BAS and most indicated that this was the best way to notify
businesses of any changes to the rates. They need to include their fuel tax credit calculations in the
BAS, therefore with the BAS is the best and most convenient time to receive this information.
For computer savvy claimants, an email from the ATO was also an acceptable way of being informed
of rate changes. The email would have a link directly to the new rates on the ATO website. For others,
there were several issues with having the rates only available online, which included:
Irregular or unreliable access to a computer or the Internet;
Difficulty or inconvenience of finding the rates;
Not knowing that there is a need to go online and check the latest rates; and/or
Preference for a hard-copy reference.
5.2. Group 2 – Unsure or Not Confident
Eight in-depth interviews were conducted with fuel tax credit claimants who were identified from the
quantitative survey as:
1. Either aware or not aware of recent fuel tax credit rate changes; AND
2. Unsure if they are using the right rates in their fuel tax credit calculations; OR
3. Not confident in managing their fuel tax credit affairs; OR
4. Rate the meeting of fuel tax credit obligations as ‘difficult’.
These interviews were all with small businesses in the Earthmoving, Construction or Mining Industry.
Participants worked in larger businesses on average, ranging from those working in a small family
business to a business with 30 employees.
5.2.1. Fuel purchase and record keeping
Similar to Group 1, most of the claimants in this group either purchased fuel via an account with a
specific fuel company and received a monthly statement, from any convenient service station and kept
the receipts or had fuel delivered.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 95
Account with specific fuel company
Those with an account with a specific fuel company followed a record keeping process similar to those
in Group 1 and found the process easy and straight forward.
Purchase from any service station
Those in Group 2 who relied on the receipts from the service stations for their record keeping were
entering the details from each receipt into a book keeping system such as QuickBooks (rather than
entering into a separate Excel spreadsheet like claimants in Group 1). The advantages of doing it this
way included:
Reducing double handling, as fuel cost needed to be recorded anyway; and
The fuel tax credit calculations can then be sent to the accountant with the rest of the business
details each year for double checking
However, the process was described as time consuming and “fiddley”. One claimant also entered the
fuel tax credits rate so that the program kept track of how much rebate would be owed to them at the
end of the quarter.
Fuel is delivered
One claimant in Group 2 had fuel delivered, but had the added complication of using that fuel in
different machines and vehicles, and one vehicle that is used for both on-road and off-road purposes.
To meet the record keeping requirements, he has a meter on the fuel tank and a logbook in each
machine. Whenever a machine is filled from the tank, the number of litres is recorded in the logbook
and whether it will be used for on-road or off-road use.
5.2.2. Claiming fuel tax credits
All claimants interviewed in this group calculated their fuel tax credit claims for the BAS themselves,
rather than using a tax professional and generally described the process as easy. Most did still have
an accountant, but this was someone they saw once a year for an annual review generally in
conjunction with the business tax return process, rather than someone who completed the quarterly
BAS submission for them.
Like in Group 1, all claimants calculated their fuel tax credits claim once a quarter, at the same time as
doing their BAS. Those who have an account with a service station or keep a logbook follow a similar
process to Group 1.
For the claimant who entered both receipts and the applicable fuel tax credit rates into a book keeping
system, it was just a matter of copying the fuel tax credits amount owing to the BAS.
While these fuel tax credit claimants were all confident that they were using the correct fuel tax credit
rates in their calculations, some expressed a desire for standardisation of the rates to reduce
complexity and provide additional clarity on some grey areas (see ‘areas of difficulty’ section below).
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 96
Also, while all claimants interviewed in Group 1 were checking the fuel tax credit rates every time they
did the BAS, this was less common amongst Group 2 claimants. Some reasons for this were:
They are completing BAS online, so the fuel tax credit worksheet is not sent;
They receive notification from the ATO when rates change, and rely on this notification to
inform them rather than proactively checking;
Assumption that the rates usually change for the financial year and only checking at this time;
and
Rates are recorded somewhere for easy reference (e.g. at the top of an ongoing fuel tax
credits record used over multiple quarters or in a book keeping system).
Despite this, confidence that they were using the correct rates was maintained as they presumed they
would be informed by the ATO or their accountant if and when the rates changed.
Areas of difficulty
Understanding what is claimable: Some claimants referred to ‘grey areas’ where it was unclear
whether a vehicle or machine was eligible and what rates would apply.
These grey areas included:
What industry ‘Earthmoving’ falls under (“Building and Construction is the closest one, but we don’t build anything”);
Eligibility of small diesel engines used for manufacturing or production; and
Rate applied to a backhoe, which is registered for the road but only for the purpose of building them, not for driving on them. If it comes under the same (low) rate as a truck that drives on the road all the time, then this is perceived as an unfair application of the rates.
5.2.3. Resources provided by the ATO
Like the ‘easy and confident’ group, this ‘unsure/not confident’ group had a generally high awareness,
use and satisfaction with the hardcopy resources provided by the ATO (i.e. the fuel tax credit
worksheet that comes with the BAS, letters from ATO about rate changes), however their use and
opinion of the online resources was mixed.
Hardcopy resources
Similar to Group 1, those claimants using the fuel tax credit worksheet were very happy that it was
provided and said it was set out well and provided all necessary information – “it’s my lifesaver, easy,
straight forward, there’s even an example up the top that tells you what to write in each column”.
Those who used it also liked that they could then just keep the worksheet with their BAS documents
for their own records.
Opportunities for improvements
A date/quarter column in the fuel tax credit worksheet: One claimant used the same worksheet to
record the calculations for multiple quarters and therefore suggested this feature.
Improve or promote the fuel tax credit worksheet’s usefulness for those with multiple vehicles on
different rates: One claimant believed the worksheet could not be used for claimants in this category.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 97
Online resources
Again, use of the online resources was low. In addition to the reasons given by Group 1 for low online
resource use, Group 2 mentioned:
Lack of a fast Internet connection or unreliable Internet access;
Preference for the hardcopy Worksheet for the automatic record it provides; and
Unwillingness to enter personal information into a website.
There were some claimants in this group who did use the fuel tax credits calculator, but it was used to
double check calculations made via another method. It was generally described as useful, especially
as it automatically applied the correct rates, however one claimant found some of the questions
difficult to answer (see ‘opportunities for improvements’ below).
Opportunities for improvements
Promote the fact that you can print out your calculations from fuel tax credits calculator, as this is a deterrent for some to use this resource.
Clarify what is required in the ‘date of purchase/payment’ field in the fuel tax credits calculator: Claimants are calculating their fuel tax credits for a 3 month period where fuel is purchased on multiple dates, therefore it is unclear what date should be specified here.
Clarify how the question ‘are you claiming for fuel acquired, manufactured or imported prior to 01/12/2011?’ should be answered as this is currently unclear.
5.2.4. Future communication needs and preferences
Those who referred to the fuel tax credit worksheet for rates were happy to refer to this for the rates
and most indicated that this was their preferred way of being notified of any changes to the rates -
“Anything that is in the same envelope as the BAS”
Those who check rates online had a strong preference for an email alert for any rates changes, which
would contain a link to the latest rates published on the ATO website.
Many of these claimants suggested that being informed by multiple methods would be the best way to
ensure the correct use of rates, for example, in the BAS Newsletter and on the worksheet, or an alert
on the ATO website and a personal email informing you of the rates change.
The issues with having the rates only available online were similar to those for Group 1, with the main
one for this group being how to know of the need to check online for the changed rates.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 98
5.3. Group 3 – Unaware
Eight in-depth interviews were conducted with fuel tax credit claimants who were identified from the
quantitative survey as:
No or limited awareness of the recent fuel tax credit changes; AND
No or limited recall of messaging ATO undertook flagging these changes.
These interviews were all with small businesses in the Earth Moving, Construction or Agriculture
Industry. Similar to Group 1, these participants were all either sole traders or working in a small family
business.
5.3.1. Fuel purchase and record keeping
Similar to Groups 1 and 2, most of the claimants in this group purchased fuel via an account with a
service station and received a monthly statement, from any convenient service station or kept the
receipts or had fuel delivered.
In this group, there were instances where fuel was purchased via more than 1 method, for example,
one business usually charged fuel to an account with a service station, but also had receipts from fuel
not charged to this account.
Account with specific fuel company
Of those with an account with a specific fuel company, the record keeping process was mostly similar
to those in Group 1. In a couple of cases, there was an extra step in the process where claimants
copied the information from the statements received into an Excel spreadsheet. These claimants
described the process as easy but time consuming.
Purchase from any service station
Those in Group 2 who relied on the receipts from the service stations for their record keeping were
entering the details from each receipt into either an Excel spreadsheet (together with details from
Service Station accounts for one claimant) or a cash book.
The claimant with the cash book was recording all expenses in this book, not just fuel. Every quarter,
this claimant goes through their credit card statements and cheque book and fills in the cash book.
The cash book had a column for each expense type and for fuel there are two columns – on-road fuel
and off-road fuel. For off-road fuel (i.e. the fuel eligible for fuel tax credits), there is another column
where they enter the corresponding number of litres by looking at the associated receipts from the
service station.
Fuel is delivered
One claimant in Group 3 had fuel delivered and had one tank for diesel and one tank for petrol.
Invoices separated out the diesel and petrol. All diesel and some petrol was for off-road and business
use and therefore claimable for fuel tax credits. The proportion of petrol that could be claimed was
calculated by keeping a record over a period of time as instructed by their accountant. After this
process, it was determined that 85% of the petrol they use is claimable.
Both unleaded and diesel fuel expenses are entered into MYOB, with litres entered as a ‘note’.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 99
5.3.2. Claiming fuel tax credits
Among these Group 3 claimants, there were some differences in the processes used to calculate and
claim fuel tax credits that perhaps contributed to their low awareness of fuel tax credit rate changes.
Firstly, some of these claimants utilised an accountant to process their quarterly BAS statement,
including the fuel tax credits component, rather than completing it themselves. They provide the
number of litres of fuel purchased during the quarter (including fuel type and use if relevant), according
to their records, and the accountant uses this information to complete the fuel tax credits claim. Some
claimants who used an accountant did say that their accountant informed them of rate changes, either
verbally during their meeting to go through the BAS or by forwarding the bulletin that comes with the
BAS, however they rely on and trust their accountant to do the fuel tax credit calculations and are
therefore perhaps not as in tune with rate changes compared with businesses who do the calculations
themselves. One claimant said that the accountant did not inform her of changes and was happy with
this arrangement – “as long as the accountant knows, I don’t do the work so it doesn’t matter if I know
of not.”
One claimant used the fuel tax credits calculator tool, which requires you to enter the number of litres
used for each vehicle and purpose, automatically applies the most recent rates and provides the figure
that needs to be entered into the BAS. In this instance, they trust that the ATO provided calculator will
apply the correct rates and there is no reason for them to be aware of changes to rates.
Others in this group were referring to the rates on the fuel tax credit worksheet every quarter, similar to
Group 1. One claimant was doing the books for two separate businesses, with one BAS completed via
hard-copy and the other submitted online. The worksheet was only received with the hard-copy BAS,
but rates are still copied from this sheet for the BAS submitted online.
Areas of difficulty
Knowing the meaning of the phrase “where fuel is combusted”: This phrase is used on the ATO
website in relation to determining eligible fuel and fuel uses; however one claimant was unsure about
how this should be interpreted and thought it might apply to a certain type of vehicle.
5.3.3. Resources provided by the ATO
There were two claimants in Group 3 who did not use any of the resources provided by the ATO as
their bookkeeper or accountant handled the fuel tax credits claim.
Of the remainder, there was some use of both the hardcopy and online resources provided, as follows:
Hardcopy resources
Similar to Group 1, those claimants in Group 3 using the fuel tax credit worksheet thought it was set
out well, provided all necessary information and liked that it provided an instant record once
completed.
One claimant believed he did not receive the fuel tax credit worksheet but referred to the ‘brochure’
that comes with the BAS for the latest fuel tax credit rates – “Everything is spelled out very clearly on
the brochure, in colour, it’s one of the things the ATO does very well”
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 100
Online resources
Amongst this group, there was one claimant who used the fuel tax credits calculator and this claimant
found it to be useful for calculating their fuel tax credits claim.
The remainder of the claimants in the group were not regularly using the online resourced provided,
giving the following reasons:
No regular access to a computer;
Refer to the hardcopy documents sent and therefore have no reason to go online;
Haven’t ‘got around’ to looking at the online tools; and
Preferring to use their own customised spreadsheet which is both their record keeping tool
and where they perform and record the fuel tax credit calculations. It is easier to do everything
in the same place rather than jumping to the calculator for part of the process.
Also, a couple of claimants observed the high number of clicks and menu navigations required to
access the fuel tax credit calculator.
Opportunities for Improvements
Have a link, or a more obvious link, directly to the fuel tax credits calculator from the main fuel
tax credits page; and
One claimant suggested that the ATO could phone every three months to see if they need
assistance, or visit the business to go through an informal audit where they can help the
business with anything they are doing incorrectly and answer questions/.
5.3.4. Future communication needs and preferences
One claimant who used an accountant for fuel tax credit claims stated that it was not necessary to
inform them of changes, as long as the ATO informed their accountant.
Of the remainder, there was a couple of claimants who had a strong preference for receiving
notification of rates changes in hard-copy with the BAS – “paper is better, all my files are paper”.
However the majority of this Group mentioned email as a preferred way of being notified of rates
changes. Some reasons for this were:
The less paper in the office, the better;
Electronic communication is easier to find and file than hard-copy;
Cheaper for the ATO; and
Already get email communication from the ATO.
Claimants also had some suggestions and recommendations for how email notification should occur,
as follows:
BAS notification already comes via email with a ‘what you need to know’ section. This section
could include an announcement about rate changes and a link to the new rates.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 101
Have a generic email listing changes to superannuation, rebates, fuel tax credits and anything
else that affects businesses sent in the lead up to the new financial year, rather than having
separate emails for each issue. Then, closer to the rates changing, sending a personalised
email to the business with the new fuel tax credit rates that are applicable to them.
For one claimant, email was a second preference to notification by SMS. For her, Internet was not
reliable due to power outages and a slow Internet connection. SMS’s are already regularly received as
appointment reminders so she was used to receiving notifications and reminders this way.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 102
6. Quantitative Tax Professionals findings
This section of the report presents the findings of the quantitative tax professionals’ survey at the
overall and by sub-group levels. As mentioned previously. sub-group analysis and reporting has been
undertaken examining differences in the data set by the following factors:
• Tax professional role; and
• Number of clients that claimed fuel tax credit.
While the tables and charts within this section present the overall results and by tax professional role,
further tables have been created which show the results by the number of clients that claimed fuel tax
credits. These additional tables can be found in Appendix A: Additional quantitative results.
Tests for statistical significance have been conducted on these particular subgroups of interest. An
exception reporting approach has been undertaken in that if no statistical significance is mentioned,
there are none associated with these sub-groups.
6.1. Fuel tax credits process
The sample file provided to conduct the survey indicated the number of clients each tax professional
had that claimed fuel tax credits. Most had either one client (46%) or two clients (26%) claiming fuel
tax credits.
Table 31: Number of business clients who claimed fuel tax credits by Tax Professional role
Number of business clients who claimed fuel tax credits
Total Tax agents
A BAS agents
B
n=240 n=111 n=129
1 client 46% 42% 49%
2 clients 26% 23% 29%
3-5 clients 15% 16% 13%
6 or more clients 13% 18% B
9% A
Total 100% 100% 100%
Number of business clients who claimed fuel tax credits determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 103
6.2. Fuel tax credits changes awareness
The overwhelming majority of tax professional surveyed said they were aware of changes to fuel tax
credits that came into effect from 1 July 2012 (96% of tax agents, and 99% of BAS agents).
Figure 21: Awareness of fuel tax credit rate changes by Tax Professional role
Q1. Are you aware of any changes to fuel tax credit rates that came into effect from 1 July 2012? (Single response)
Base: All respondents (n=240)
98% 96% 99%
1% 3%
1% 1% 1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 104
Tax professionals were asked on an unprompted basis which specific changes to fuel tax credits they
were aware of. The most common responses were that there had been changes in rates/changes in
place since 1 July 2012 (61%), followed by the rates had changed/reduced due to the carbon charge
(15%) and that eligibility had also changed for some claimants (13%).
Table 32: Unprompted awareness of fuel tax credit rate changes by Tax Professional role
Unprompted awareness of fuel tax credit rate changes
Total Tax agents
A BAS agents
B
n=235 n=107 n=128
Change in rates / Changes in place since 1 July 2012
61% 54% 66%
Changed / reduced rates due to carbon charge
15% 13% 16%
Changed eligibility / who can claim
13% 11% 14%
Rates changed for heavy vehicles (including vehicles over 4.5 ton)
10% 11% 9%
Reduction in fuel tax credit / rates
9% 11% 8%
Change of rates for blended fuels
6% 6% 7%
Change of rates for gaseous fuels
6% 4% 7%
Changed / increased rate for liquid fuels for off road
6% 7% 5%
Reduction of rate for heavy vehicles (including on road)
5% 3% 6%
Use of rate at date fuel acquired 3% 2% 4%
On road rate 3% 3% 3%
Changed rate for diesel 3% 4% 2%
Reduced on-road rates 3% 4% 2%
Increased rates 3% 2% 3%
Off road rate 3% 1% 4%
All changes 2% 4% 0%
Reduction in rate for diesel 2% 2% 2%
Changed rate for LPG 1% 1% 2%
Rebate for off road trucks 1% 2% 0%
Other 3% 2% 4%
Don’t know/ unsure 0% 0% 1%
Total 100% 100% 100%
Q2. What changes are you aware of? (Single response) Base: Respondents who indicated they are aware of the fuel tax credit changes that came into effect from 1 July 2012 (n=232)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 105
Tax professionals were then prompted with a range of specific changes and asked if they were aware
of these. 70% of tax professionals were aware that many fuel tax credit rates were reduced to include a
carbon charge.
Figure 22: Total awareness of reduced to include a carbon charge by Tax Professional role
Q3A. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? Many fuel tax
credit rates were reduced to include a carbon charge (tax) (Single response)
Base: All respondents (n=240)
70% 66%
70%
14% 17%
14%
16% 17% 16%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 106
Nine in every 10 tax professionals surveyed indicated they were aware that the rate for heavy vehicles
that travel on public roads has been reduced (90%). Little variation was observed in awareness of this
specific measure by type of tax professionals (e.g. tax agent vs. BAS agent).
Figure 23: Total awareness of rate for heavy vehicles that travel on public roads reduced by Tax
Professional role
Q3B. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax
credit rate for heavy vehicles that travel on a public road has been reduced (Single response)
Base: All respondents (n=240)
90% 90% 91%
6% 7% 5% 3% 3% 4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 107
Awareness of the change that the fuel tax credit rates were increased for some off-road activities such
as civil construction was somewhat lower, with 61% of tax professionals aware of this specific change.
Figure 24: Total awareness of rates for some off-road activities increased by Tax Professional role
Q3C. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax
credit rates were increased for some off-road activities such as civil construction (Single response)
Base: All respondents (n=240)
61% 64% 58%
20% 18%
22%
19% 18% 20%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 108
A similar level of awareness was observed for changes to the fuel tax credit rates for gaseous fuels
(including LPG or LNG or CNG), with 65% of tax professionals indicating awareness of this specific
change.
Figure 25: Total awareness of changes to rates for gaseous fuels by Tax Professional role
Q3D. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? There were
changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG (Single response)
Base: All respondents (n=240)
65% 68% 63%
13% 8% 16%
22% 23% 21%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 109
Tax professionals that indicated they were aware of any of the specific changes on a prompted basis
were subsequently asked how they became aware of these changes.
The most common awareness source cited by tax professionals was a hardcopy letter from the ATO
(49%), followed by the ATO website (40%). Interestingly, BAS agents were significantly more likely to
identify the newsletter/brochure provided with the BAS as a source of awareness than tax agents.
Table 33: Source of awareness of changes to fuel tax credits was known by Tax Professional role
Source of awareness of the changes to fuel tax credits was known
Total Tax agents
A BAS agents
B
n=233 n=108 n=125
Hard copy letter from the ATO 49% 47% 50%
ATO website 40% 43% 38%
ATO's BAS Agent electronic newsletter article
37% 6% B
63% A
Worksheet / instructions / example provided with BAS
31% 26% 36%
Newsletter / brochure provided with BAS
22% 15% B
29% A
eLink message 18% 32% 5%
ATO's Tax Agent electronic magazine article
18% 28% B
9% A
Industry magazines / websites / publications
9% 7% 10%
Word of mouth / colleagues 5% 6% 5%
News and media reports 3% 5% 1%
Face to face presentation delivered by ATO
0% 0% 0%
Other (Specify) 9% 9% 9%
Don’t know / can’t recall 0% 1% 0%
Total 100% 100% 100%
Q4. How did you become aware of the changes to fuel tax credits that came into effect on 1 July 2012? (Single response) Base: Respondents who indicated they were aware of any of the specific fuel tax credit changes included at question 3A to 3D (n=233)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 110
Nearly two thirds of tax professionals indicated they needed to take action to inform clients with fuel tax
credit claims about the changes that came into effect on 1 July 2012 (63%), while one third indicated
they did not need to inform clients.
Figure 26: Need to inform clients of fuel tax credit rate changes by Tax Professional role
Q5A. Did you/your practice need to inform business clients about the changes to the fuel tax credits that came into effect from 1
July 2012? (Single response)
Base: All respondents (n=240)
63% 63% 64%
33% 32% 34%
3% 5% 2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 111
The majority of tax professionals surveyed indicated they provided tailored advice to each affected
client affected by the changes to fuel tax credit rates (72%) as opposed to generic advice, such as via
a client newsletter (21%). Tax agents were significantly more likely to have provided advice in a
generic format (29%) than BAS agents (15%).
Table 34: Process undertaken to inform clients of fuel tax credit rate changes by Tax Professional role
Process undertaken to inform clients of fuel tax credit rate changes
Total Tax agents
A BAS agents
B
n=152 n=70 n=82
Tailored advice to individual clients affected by changes in rates
72% 70% 74%
General communication to all clients (e.g. client newsletter)
21% 29% B
15% A
Other (Specify) 13% 10% 15%
Q5B. Which of the following did you/your practice undertake in terms of informing clients about the changes to the fuel tax credits that cam e into effect from 1 July 2012? (Multiple response) Base: Respondents who indicated that they had informed business clients about the changes to fuel tax credits that came into effect from 1 July 2012 (n=152)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 112
Among the one-third of tax professionals who said they did not need to inform clients of changes, the
main reasons cited for this included that they manage all fuel tax credit calculations and so the client
doesn’t need to know the rates (63%), or that no clients were affected by the changes (11%).
Table 35: Reason for not informing clients of fuel tax credit rate changes by Tax Professional role
Reason for not informing clients of fuel tax credit rate changes
Total Tax agents
A BAS agents
B
n=80 n=36 n=44
We manage all fuel tax credit calculations so client/s doesn't need to know actual rates
63% 61% 64%
No clients were affected by the changes
11% 6% 16%
Other (Specify) 26% 33% 20%
Total 100% 100% 100%
Q5C. Why was there no need for you/your practice to inform business clients of the changes to the fuel tax credits that came into effect from 1 July 2012? (Single response) Base: Respondents who indicated that they had not informed business clients about the changes to fuel tax credits that came into effect from 1 July 2012 (n=80)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 113
Tax professionals were asked if they had received any queries from their clients about fuel tax credit
changes that came into effect on 1 July 2012. Tax agents were more likely to have fielded such
queries, with 24% indicating they had received such queries versus just 6% of BAS agents.
Figure 27: Received queries from clients about fuel tax credit rate changes by Tax Professional role
Q6A. Have you received any queries from your business clients that claim fuel tax credits specifically about the changes to fuel
tax credits that came into effect from 1 July 2012? (Single response)
Base: All respondents (n=240)
15% 24%
6%
84% 73%
94%
1% 3%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 114
The vast majority of those who received queries from clients in relation to the fuel tax credit changes
indicated they had sufficient information to answer these queries (32 out of 35 cases, or 91%).
Table 36: Sufficient information to answer queries from clients about fuel tax credit rate changes by Tax
Professional role
Sufficient information to answer queries from clients about fuel tax credit rate changes
Total Tax agents
A BAS agents
B
n=35 n=27* n=8*
Yes 32 25 7
No 2 2 0
Don’t know 1 0 1
Total 35 27 8
Q6B. Did you have sufficient information to answer these queries? (Single response) Base: Respondents who indicated they had received queries from business clients that claim fuel tax credits specifically about the changes to fuel tax credits that came into effect on 1 July 2012 (n=35) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 115
Tax professionals were asked whether they felt they had sufficient information to advise clients about
specific changes to fuel tax credits that came into effect on 1 July 2012.
Some 63% of tax professionals indicated they had sufficient information to advise clients on the issue of
fuel tax credit rates being reduced to include the carbon charge. Around 1 in 5 (18%) said they did not
have sufficient information on this specific change, while the remainder either had no affected clients
(11%) or didn’t know (9%).
Figure 28: Sufficient information to advise clients on fuel tax credit rates reduced to include a carbon
charge by Tax Professional role
Q7A. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits
that came into effect from 1 July 2012? Many fuel tax credit rates were reduced to include a carbon charge (tax) (Single
response)
Base: All respondents (n=240)
63% 61% 64%
18% 20% 16%
11% 9% 12%
9% 10% 8%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don't know
Not applicable- no clients
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 116
The majority of those tax professionals who had clients potentially affected by the rates for heavy
vehicles that travel on public roads being reduced indicated they had sufficient information to advise
clients on this matter appropriately (82%).
Figure 29: Sufficient information to advise clients on heavy vehicles that travel on public roads reduced
by Tax Professional role
Q7B. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits
that came into effect from 1 July 2012? The fuel tax credit rate for heavy vehicles that travel on a public road has been reduced
(Single response)
Base: All respondents (n=240)
82% 81% 82%
9% 11% 7%
6% 4% 9%
3% 5% 2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don't know
Not applicable- no clients
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 117
The majority of those tax professionals who had clients potentially affected by the rates for some off-
road activities being increased indicated they had sufficient information to advise clients on this matter
appropriately (48%). Of note, more than a third of respondents indicted this change was not applicable
to their fuel tax credit clients.
Figure 30: Sufficient information to advise clients on rates for some off-road activities increased by Tax
Professional role
Q7C. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits
that came into effect from 1 July 2012? The fuel tax credit rates were increased for some off-road activities such as civil
construction (Single response)
Base: All respondents (n=240)
48% 51% 44%
12% 12%
12%
35% 32% 39%
5% 5% 5%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don't know
Not applicable- no clients
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 118
A similar pattern was observed in relation to tax professionals feeling they had sufficient information to
advise affected clients of the changes to gaseous fuels.
Figure 31: Sufficient information to advise clients on changes to rates for gaseous fuels by Tax
Professional role
Q7D. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits
that came into effect from 1 July 2012? There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or
LNG or CNG (Single response)
Base: All respondents (n=240)
44% 50%
38%
11%
12%
11%
39% 31%
47%
6% 7% 5%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don't know
Not applicable- no clients
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 119
Again, the majority of tax professionals with clients working in primary production felt they had sufficient
information to advise them that they would be largely unaffected by the credit rate changes (50%).
Figure 32: Sufficient information to advise clients on no changes for primary producers by Tax
Professional role
Q7E. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits
that came into effect from 1 July 2012? There were no changes for primary producers (Single response)
Base: All respondents (n=240)
50% 57%
44%
9%
9%
9%
32% 26%
37%
9% 8% 9%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don't know
Not applicable- no clients
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 120
Overall, 10% of tax professionals surveyed felt their business clients found it difficult to manage their
fuel tax credit claims. A further 38% said their business clients found the process neither easy nor
difficult, while just under half (49%) felt this was an easy process for their clients.
Figure 33: Ease or difficulties in managing fuel tax credit claims by Tax Professional role
Q8. On a scale of 0 to 10, where 0 is very difficult and 10 is very easy, how easy or difficult do you think your business clients
find managing their fuel tax credit claims? (Single response)
Base: All respondents (n=240)
19% 19% 19%
30% 24%
34%
38%
39%
36%
8% 11%
5% 2% 3% 2%
4% 5% 4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
Very difficult (0-1)
Difficult (2-3)
Neither easy ordifficult (4-6)
Easy (7-8)
Very easy (9-10)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 121
Tax professionals were subsequently asked why they felt their clients would find the process either
easy or difficult.
The main reasons cited by those who felt their business clients would find the process easy were that
the client keeps records of litres used/receipts/invoices (20%), that the client leaves it up to them to
manage (19%) and that the process itself is simple/easy/uncomplicated.
Table 37: Reason for easy rating by Tax Professional role – Total easy (7-10)
Reason for easy rating Total
Tax agents A
BAS agents B
n=117 n=48 n=69
Client keeps record of litres used / receipts / invoices
20% 17% 22%
Client leaves it to us / book keeper
19% 13% 23%
It's simple / easy / uncomplicated
15% 21% 12%
Use the fuel tax credits calculator/ work sheet on the ATO website (including provides up to date rates)
12% 8% 14%
Difficulty retaining all invoices / receipts / detailed records
9% 8% 10%
Client is advised / helped by us / we have a working process in place
9% 10% 9%
Client uses fuel card / fuel supplier provides fuel information
8% 4% 10%
Difficulty allocating fuel to different uses
5% 4% 6%
Client doesn't understand or know what can be claimed / doesn't care
4% 6% 3%
Client supplies information 4% 2% 4%
Record keeping / need to keep information
3% 6% 1%
Calculations / calculation process
3% 0% 4%
Client is set up with accounting software
3% 0% 6%
Client understands / has no difficulties
3% 4% 1%
We teach / train client how to maintain records
3% 4% 1%
Info in BAS is sufficient 3% 2% 3%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 122
Reason for easy rating Total
Tax agents A
BAS agents B
n=117 n=48 n=69
Time consuming for the client / it's lots of work
2% 0% 3%
Small number of clients who claim fuel tax credits
2% 4% 0%
Depends on client's understanding / record keeping ability
2% 2% 1%
There is information online (general)
2% 0% 3%
Rate changes (including regular rate changes)
1% 2% 0%
It's a small company 1% 0% 1%
Available information unclear / hard to find
1% 2% 0%
No response 1% 2% 0%
Other (Specify) 5% 6% 4%
Q9. Why do you say that? (Open ended) Base: Respondents who provided a 7-10 easy / difficult rating (n=117)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 123
The main reasons cited by tax professionals who felt the process of managing fuel tax credit claims was
neither easy nor difficult were that the client doesn’t understand or know what can be claimed/doesn’t
care (16%), that clients experience difficulty retaining all invoices/receipts/detailed records (14%) or
the client leaves it up to the tax professional (12%).
Table 38: Reason for neither easy or difficult rating by Tax Professional role – Neither easy or difficult (4-
6)
Reason for neither easy or difficult rating
Total Tax agents
A BAS agents
B
n=90 n=43 n=47
Client doesn't understand or know what can be claimed / doesn't care
16% 9% 21%
Difficulty retaining all invoices / receipts / detailed records
14% 19% 11%
Client leaves it to us / book keeper
12% 14% 11%
Difficulty allocating fuel to different uses
10% 5% 15%
Time consuming for the client / it's lots of work
9% 12% 6%
Client keeps record of litres used / receipts / invoices
8% 7% 9%
Client is advised / helped by us / we have a working process in place
6% 7% 4%
Record keeping / need to keep information
4% 2% 6%
Small number of clients who claim fuel tax credits
4% 2% 6%
Client uses fuel card / fuel supplier provides fuel information
3% 0% 6%
Changes are made to taxation legislation too often
3% 7% 0%
Client supplies information 3% 2% 4%
Depends on client's understanding / record keeping ability
3% 5% 2%
It is complex 3% 2% 4%
Calculations / calculation process
2% 2% 2%
Rate changes (including regular rate changes)
2% 5% 0%
It's a small company 2% 2% 2%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 124
Reason for neither easy or difficult rating
Total Tax agents
A BAS agents
B
n=90 n=43 n=47
Rebate amount not worth the time
3% 0% 6%
Difficulty calculating 2% 0% 4%
There is information online (general)
2% 5% 0%
Available information unclear / hard to find
2% 2% 2%
Client understands / has no difficulties
1% 2% 0%
Use the fuel tax credits calculator/ work sheet on the ATO website (including provides up to date rates)
1% 2% 0%
It's simple / easy / uncomplicated
1% 0% 2%
Other (Specify) 13% 9% 17%
Q9. Why do you say that? (Open ended) Base: Respondents who provided a 4-6 easy / difficult rating (n=90)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 125
For those tax professionals who felt their business clients would find fuel tax credits difficult, the main
reasons cited were that the client doesn’t understand or know what can be claimed/doesn’t care (9
respondents), that clients experience difficulty retaining all invoices/receipts/detailed records (6
respondents) or that they experience difficulty allocating fuel to different uses (4 responses).
Table 39: Reason for difficult rating by Tax Professional role – Total difficult (0-3) - Counts
Reason for difficult rating Total
Tax agents A
BAS agents B
n=23* n=15* n=8*
Client doesn't understand or know what can be claimed / doesn't care
9 4 5
Difficulty retaining all invoices / receipts / detailed records
6 4 2
Difficulty allocating fuel to different uses
4 3 1
Time consuming for the client / it's lots of work
3 2 1
Rate changes (including regular rate changes)
3 3 0
Client leaves it to us / book keeper
2 1 1
Changes are made to taxation legislation too often
2 2 0
It is complex 1 1 0
Difficulty calculating 1 0 1
Client is advised / helped by us / we have a working process in place
1 1 0
Use the fuel tax credits calculator/ work sheet on the ATO website (including provides up to date rates)
1 1 0
Available information unclear / hard to find
1 0 1
Other (Specify) 2 1 1
Q9. Why do you say that? (Open ended) Base: Respondents who provided a 0-3 easy / difficult rating (n=23) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 126
Tax professionals were asked whether there were any aspects of fuel tax credits any of their business
clients found to be difficult or problematic. Almost a quarter of respondents (23%) said yes to this
question, 60% said no and the remainder were unsure.
Figure 34: Aspects of fuel tax credits that clients find difficult or problematic by Tax Professional role
Q10. Are there any aspects of fuel tax credits that any of your business clients find difficult or problematic? (Single response)
Base: All respondents (n=240)
23% 25% 20%
60% 54% 64%
18% 21% 16%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 127
Those that said yes to the previous question were asked what specific aspect of fuel tax credits their
clients found difficult or problematic. The most frequently cited difficulty was the need to allocate fuel
to different uses (20 respondents), followed by the challenge associated with recording litres/keeping
track of litres (11 respondents).
Table 40: Aspects of fuel tax credits that business clients find difficult or problematic by Tax Professional
role
Aspects of fuel tax credits that business clients find difficult or problematic
Total Tax agents
A BAS agents
B
n=54 n=28* n=26*
Allocating fuel to different uses (including on and off road usage, equipment, vehicles)
20 11 9
Recording litres/ keeping track of litres
11 8 3
Calculating it 5 4 1
Keeping invoices/ receipts 5 1 4
Rates including rate reductions 4 2 2
It's too complex 3 1 2
Changes (including legislation) 3 1 2
Applying appropriate rates to litres used
3 2 1
Eligibility 3 1 2
All of it 2 0 2
Fuel bought in bulk 2 1 1
No response 1 1 0
None/ nothing 1 0 1
Other 3 3 0
Don’t know / unsure 0 0 0
Total 54 28 26
Q11.What aspects of fuel tax credits are difficult or problematic for these business clients (Single response) Base: Respondents who indicated there are aspects of fuel tax credits that their business clients find difficult or problematic
(n=54)
* Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 128
Tax professionals were asked whether any of their business clients had needed to change their record
keeping practices as a result of the fuel tax credit changes that came into effect on 1 July 2012.
Overall, 14% of respondents indicated their clients had changed record keeping practices, while 76%
said they had not. Tax agents were more likely (19%) than BAS agents (9%) to report such a change.
Figure 35: Changes to record keeping practices for fuel tax credits by Tax Professional role
Q12A. Have any of your business clients had to change their record keeping practices for fuel tax credits as a result of any of
the changes that came into effect on 1 July 2012? (Single response)
Base: All respondents (n=240)
14% 19%
9%
76% 63% 87%
10% 18%
4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 129
6.3. Fuel tax credits information and tools
The vast majority of tax professionals surveyed indicated they were either currently using fuel tax credit
rates on the ATO’s website (68%) or had done so previously (21%). A further 10% indicated they were
aware these were available but had never used them.
Figure 36: Awareness and use of fuel tax credit rates on the ATO website by Tax Professional role
Q13A. The ATO produces a range of information products and tools to assist businesses in managing their fuel tax credit
claims. For each of the four tools provided below, which best describes your awareness and usage of these: Fuel tax credit
rates available on the ATO website (Single response)
Base: All respondents (n=240)
68% 67% 68%
21% 22% 21%
10% 10% 11% 1% 2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
Not aware
Aware but neverused
Aware andpreviously used
Aware andcurrently using
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 130
There was high awareness and reasonable levels of usage among tax professionals of the fuel tax
credit worksheet that comes with the BAS. More than 2 in 5 tax professionals surveyed (43%) said they
were currently using this resource, while a further 18% said they had used this previously. Just 3%
said they were not aware of this resource.
Figure 37: Awareness and use of fuel tax credit worksheet that comes with BAS by Tax Professional role
Q13B. The ATO produces a range of information products and tools to assist businesses in managing their fuel tax credit
claims. For each of the four tools provided below, which best describes your awareness and usage of these: The fuel tax credit
worksheet that comes with your BAS (Single response)
Base: All respondents (n=240)
43% 46% 40%
18% 19%
17%
37% 31% 42%
3% 5% 2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
Not aware
Aware but neverused
Aware andpreviously used
Aware andcurrently using
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 131
Similarly there was a high level of awareness among tax professionals of the fuel tax credit eligibility
tool available on the ATO website, with just 6% of respondents not aware of this tool. Just over a third
of respondents said they were currently using this tool (34%), while a further 29% reported having
used this tool previously.
Figure 38: Awareness and use of fuel tax credit eligibility tool on the ATO website by Tax Professional
role
Q13C. The ATO produces a range of information products and tools to assist businesses in managing their fuel tax credit
claims. For each of the four tools provided below, which best describes your awareness and usage of these: The fuel tax credit
eligibility tool available on the ATO website (Single response)
Base: All respondents (n=240)
34% 38% 30%
29% 25% 33%
30% 27%
33%
6% 10% 3%
1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
Not aware
Aware but neverused
Aware andpreviously used
Aware andcurrently using
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 132
Tax professionals were also mostly aware of the fuel tax credit calculator available on the ATO website,
with just 5% indicating they were not aware of this tool. Encouragingly 41% of respondents said they
were currently using this tool, while a further 25% said they had used this tool previously.
Figure 39: Awareness and use of fuel tax credit calculator on the ATO website by Tax Professional role
Q13D. The ATO produces a range of information products and tools to assist businesses in managing their fuel tax credit
claims. For each of the four tools provided below, which best describes your awareness and usage of these: The fuel tax credit
calculator available on the ATO website (Single response)
Base: All respondents (n=240)
41% 40% 42%
25% 27% 23%
28% 26% 30%
5% 6% 5% 1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
Not aware
Aware but neverused
Aware andpreviously used
Aware andcurrently using
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 133
The fuel tax credit rates available on the ATO website were almost universally seen as useful by tax
professionals (95%) that had accessed this previously, with just 2% of respondents indicating they did
not find this information useful. More than 7 in every 10 respondents rated this information as very
useful (71%).
Figure 40: Usefulness of fuel tax credit rates on the ATO website by Tax Professional role
Q14Ai. How useful do you find the fuel tax credit rates available on the ATO website? (Single response)
Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax
credit rates available on the ATO website (n=213)
71% 70% 72%
24% 24% 24%
2% 2% 3% 1%
1% 2% 1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=213)
Tax Agents(n=98)
BAS Agents(n=115)
Don’t know / can't recall
Not at all useful
Not very useful
Somewhatuseful
Very useful
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 134
More than 90% of those who had previously used the fuel tax credit worksheet that comes with the
BAS said this was useful (50% very useful, 41% useful). Just 7% of users felt the resource was not
useful.
Figure 41: Usefulness of fuel tax credit worksheet that comes with BAS by Tax Professional role
Q14Bi. How useful do you find the fuel tax credit worksheet that comes with the BAS? (Single response)
Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax
credit worksheet that comes with the BAS (n=145)
50% 42%
58%
41% 49%
34%
6% 6% 5% 1% 3% 2%
4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=145)
Tax Agents(n=72)
BAS Agents(n=73)
Don’t know / can't recall
Not at all useful
Not very useful
Somewhatuseful
Very useful
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 135
A similar pattern of perceived usefulness was observed for those who were either currently using or
had previously used the fuel tax credit eligibility tool on the ATO website. More than half of all users
(54%) felt this was a very useful resource, while a further 38% described it as useful.
Figure 42: Usefulness of fuel tax credit eligibility tool on the ATO website by Tax Professional role
Q14Ci. How useful do you find the fuel tax credit eligibility tool available on the ATO website? (Single response)
Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax
credit eligibility tool available on the ATO website (n=151)
54% 51% 56%
38% 41% 35%
5% 7%
4%
3% 6%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=151)
Tax Agents(n=70)
BAS Agents(n=81)
Don’t know / can't recall
Not at all useful
Not very useful
Somewhatuseful
Very useful
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 136
The fuel tax credit calculator on the ATO website was also seen as useful by the vast majority of
respondents. More than 3 in 5 users of this tool gave a rating of very useful (61%), while a further 31%
described it as useful. Only 4% of current or past users felt this tool was not very useful.
Figure 43: Usefulness of fuel tax credit calculator on the ATO website by Tax Professional role
Q14Di. How useful do you find the fuel tax credit calculator available on the ATO website? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit calculator available on the ATO website (n=158)
61% 54%
68%
31% 38%
25%
4% 5% 4% 3% 3% 4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=158)
Tax Agents(n=74)
BAS Agents(n=84)
Don’t know / can't recall
Not at all useful
Not very useful
Somewhatuseful
Very useful
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 137
6.4. Further fuel tax credits information requirements
All respondents were asked if there was any particular aspect of the fuel tax credit system they
personally required more information on. Just over 1 in 10 respondents (12%) identified an additional
information need in response to this question.
Figure 44: Requirement for further information by Tax Professional role
Q15. Are there any aspects of fuel tax credits that you personally would appreciate more information on? (Single response) Base: All respondents (n=240)
12% 12% 12%
73% 72% 74%
15% 16% 14%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total(n=240)
Tax Agents(n=111)
BAS Agents(n=129)
Don’t know
No
Yes
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 138
Those that indicated a need for additional information were asked what they specifically required. The
most common issue identified by these respondents was a need for more information on the different
rates that apply to different fuels and their uses (13 respondents), while the second most common
information request was for information on eligibility for fuel tax credits (12 respondents).
Table 41: Specific aspects where more information is needed by Tax Professional role
Specific aspects where more information is needed
Total Tax agents
A BAS agents
B
n=29* n=13* n=16*
The different rates that apply to different fuels and their uses
13 7 6
Eligibility for fuel tax credits 12 4 8
All of it / more information generally
8 4 4
Other (Specify) 10 5 5
Don’t know / can’t recall 0 0 0
Q16. What aspect of fuel tax credits would you like more information on specifically? (Multiple response) Base: Respondents who indicated that they require more information on fuel tax credits (n=29) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 139
Tax professionals were asked what channel they would most likely use if they were seeking more
information on fuel tax credits. There were some clear preferences evident in responses by tax
professional type, with tax agents significantly more likely to access the tax agent section of the ATO
website (63%) than BAS agents (29%), while BAS agents were significantly more likely to access the
business section of the ATO website (66%) than tax agents.
Table 42: Channels likely to be used if seeking information on fuel tax credits by Tax Professional role
Channels likely to be used if seeking information on fuel tax credits
Total Tax agents
A BAS agents
B
n=240 n=111 n=129
ATO website – Business section
48% 26% B
66% A
ATO website – Tax Agent section
45% 63% B
29% A
ATO call centre 3% 5% 2%
Professional associations/peak bodies
2% 2% 2%
Other (Specify) 3% 4% 2%
Total 100% 100% 100%
Q17. If you were seeking information on fuel tax credits, which of the following channels would you most likely use first in an attempt to source this information? (Single response) Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 140
Tax professionals were also asked which would be their preferred channels for receiving information on
future changes to fuel tax credits. Both tax agents and BAS agents indicated a preference for a hard
copy letter from the ATO (50% tax agents, 45% BAS agents), however the most frequently identified
channel for BAS agents was the ATO’s BAS agent electronic newsletter (80%). Other channels that
were commonly identified by tax professionals included the ATO website (albeit with tax agents
significantly more likely to identify this channel than BAS agents), eLink messages and
worksheets/instructions/examples provided with the BAS (with BAS agents significantly more likely to
identify this channel as a preference versus tax agents).
Table 43: Preferred channels for receiving information on future fuel tax credit changes by Tax
Professional role
Preferred channels for receiving information on future fuel tax credit changes
Total Tax agents
A BAS agents
B
n=240 n=111 n=129
Hard copy letter from the ATO 47% 50% 45%
ATO's BAS Agent electronic newsletter article
45% 5% B
80% A
ATO website 39% 46% B
33% A
eLink message 32% 45% B
20% A
Worksheet / instructions / example provided with BAS
28% 21% B
35% A
ATO's Tax Agent electronic magazine article
20% 33% B
9% A
Newsletter / brochure provided with BAS
20% 14% 25%
Via ATO webinar 15% 17% 14%
Industry magazines / websites / publications
6% 5% 7%
Face to face presentation delivered by ATO
4% 5% 3%
Other (Specify) 0% 1% 0%
Don’t know / can’t recall 0% 0% 0%
Q18. Which would be your most preferred channels for receiving information about any future changes to fuel tax credit rates? (Multiple response) Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 141
7. Conclusions and recommendations
As noted above, one of the key objectives of this study was to examine the level of awareness and
understanding of the recent fuel tax credit changes among both fuel tax credit claimants and tax
professionals, with a particular focus on the impacts of the introduction of the carbon charge.
Fundamentally, the ATO’s approach to supporting compliant behaviour among fuel tax credit
claimants (that is, using the right rate, for the right fuel, for the right fuel use activity) was to:
Raise awareness of the changes to the system that came into effect on 1 July 2012;
Foster understanding of the changes among claimants and tax professionals; and
Ensure claimants and tax professionals used the correct rates for any fuel claims made for fuel
purchased after 1 July 2012.
Our research shows that general awareness of the changes to fuel tax credit rates that came into
effect from 1 July 2012 was moderate to high among fuel tax credit claimants overall (67%), and very
high for tax professionals (98%). It is clear that ATO efforts to raise awareness of these changes – at
least at the general level – have had a positive impact. Importantly, general awareness of the changes
among those industry sectors most likely to be impacted by the changes – the mining and
building/construction sectors - was 85% and 75% respectively.
Overall, the research suggests that detailed understanding of the changes to fuel tax credits was not
necessarily a pre-requisite to compliant behaviour. Despite relatively lower awareness of the specific
details relating to the changes that came into effect on 1 July 2012 (e.g. why the rates were changing,
and the nuanced details of each respective change), the majority of fuel tax credit claimants and tax
professionals:
Gave high self-rated levels of knowledge of fuel tax credits overall;
Reported high levels of confidence in their claiming process and their use of the correct rates
in their calculations;
Were either using a tax professional to assist with the preparation of fuel tax credit claims,
were using ATO resources (most commonly every reporting period) to calculate claims
themselves, or a combination of both; and
Described the overall process of managing their (or their clients’) fuel tax claims as easy.
The research suggests most fuel tax credit claimants and their intermediaries (where used) adopt a
fairly pragmatic approach to managing their fuel tax credit claims. Once management processes were
created (including appropriate ways of keeping fuel purchase and usage records), fuel tax credit
claimants typically indicated that they considered the process to calculate fuel tax credits as easy, and
in the absence of any negative feedback from the ATO advising they were getting this wrong, had
confidence that these processes were correct.
However, just because the majority of fuel tax credit claimants are confident they are getting it right,
this does not necessarily mean they are always getting it right. Risk of inadvertent non-compliance is
further exacerbated when the fuel tax credit rates change, as they did on 1 July 2012. To provide a
clearer picture on potential compliance risk, our survey allowed us to examine actual fuel tax credit
preparation behaviours. Critically, some 42% used a tax professional in some capacity in the
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 142
preparation of their fuel tax credit claims (either having them prepare and lodge the claim as part of
the BAS process, or in getting them to check fuel tax credit calculations). Based on the observed high
knowledge of the changes among tax professionals observed in the survey, we believe this group
represents a very low risk in terms of using the wrong rate in their fuel tax credit calculations. A further
52% indicated they had used an ATO resource when preparing their most recent BAS, which
obviously had the right rates for fuel tax credit claimants to use. While there is slightly more risk with
this group, the fact ATO resources are used means risk of non-compliance – at least in the form of
using the incorrect rate for fuel claimed - is still relatively small. Only 6% of our research participants
were observed to not involve a tax professional or to use an ATO fuel tax credit resource when
preparing their most recent fuel tax credit claim. Among this small group, the majority of them still
indicated they had sourced the rate used from a tax professional, despite no formal role for the tax
professional in the preparation and lodgment process. Cumulatively, we believe this data suggests the
risk of incorrect rates being used among the broader fuel tax credit population is relatively small.
Encouragingly, only a very small proportions of fuel tax credit claimants and tax professionals
indicated that they had a need for further information on fuel tax credits at this point in time (7% and
12% respectively). Of those that did have a need for further information, common aspects mentioned
by both fuel tax credit claimants and tax professionals were the different rates that apply to different
fuels and their uses, and eligibility for fuel tax credits more generally. The qualitative research found
that for a small number of fuel tax credit claimants there was some difficulty experienced with
understanding what was claimable as it was unclear whether some particular vehicles or machines
were eligible and what rates would apply to these.
The majority of tax professionals indicated they provided tailored advice to each client affected by the
changes to fuel tax credits as opposed to generic advice. The vast majority of tax professionals who
had received queries from clients indicated they had sufficient information to answer these queries,
which suggests communication provided about the recent fuel tax credit changes has been effective.
Very few tax professionals were unaware of the suite of ATO resources available and the vast majority
were proactive in checking fuel tax credit rates. We believe that each of these results re-enforces the
finding that fuel tax credit claimants using tax professionals in some capacity have a low risk of using
an incorrect rate in their fuel tax credit claim calculations.
Reflecting on the results of this research, Colmar Brunton Social Research recommends the ATO
consider the following actions as a means of further improving fuel tax credits communication products
and when developing future fuel tax credits communication strategies:
Focus on raising awareness of the desired behaviours in future communication products,
rather than awareness or knowledge of the driver of fuel tax credit rate changes. Most fuel tax
credit claimants tend not concerned about the specific drivers of changes to fuel tax credit
rates, rather they want to know what they need to do differently as a result of the changes. We
suggest fuel tax credit claimants need to know briefly why fuel tax credits are changing,
however the key message needs to focus on the best way to ensuring compliance is to utilise
ATO resources when calculating fuel tax credits (noting many are already doing this).
It is recommended that future fuel tax credit communication products continue to promote the
use of ATO resources and explain that while the rates may change, using these resources
ensures claimants will have access to the correct rates when calculating fuel tax credits.
It is anticipated that there will be a minority of fuel tax credit claimants who will want to know
more about future fuel tax credit rate changes and suggest that the ATO provide details of
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 143
where further information can be accessed if desired. However, for the majority of claimants,
the model of information provision should be to keep this as short and prescriptive as possible.
Good record keeping was readily identified as the best way to make the process of preparing
claims quicker and easier. Some fuel tax credit claimants indicated difficulties when first
setting up their recording keeping systems and suggest that further advice could be provided
to assist them in this important establishment phase. We suggest the ATO develop an excel
based record keeping template with a series of key headings outlining the type of records it
would expect to see in the case of an audit process. To this end, new claimants (and
potentially even existing claimants) will be able to establish record keeping practices in line
with ATO requirements.
There is a desire and need for hard copy fuel tax credit resources to be continued. The
research found that there is a proportion of fuel tax credit claimants who are not overly
computer literate; there was even a proportion of fuel tax credit claimants who do not use or
have a computer due to the nature or size of their business. These fuel tax credit claimants
rely solely on the worksheet which is provided with the BAS when calculating fuel tax credit
claims, and expressed a strong desire to continue to receive this. While we appreciate the
desire for cost savings to be achieved by encouraging more people to use online resources,
this needs to be balanced against the risk of greater non-compliance among this cohort should
the hardcopy worksheet no longer be provided.
The ATO may wish to consider examining fuel tax credit claimants concerns about the
difficulty experienced in locating and accessing fuel tax credit information on the ATO website
to make the user experience more positive and to encourage more frequent use of online
resources.
It is recommended that the ATO raise awareness and promote the overall findings of
compliance activities. There were a number of fuel tax credit claimants who reported that they
believe that their claims are correct because they haven’t been told otherwise. By
communicating common errors made by fuel tax credit claimants in calculating fuel tax credits
– uncovered during formal audit processes - this could potentially assist to reduce the risk of
other fuel tax credit claimants making the same mistakes.
The above points are made as suggestions for the ATO to assist fuel tax credit claimants’ in
navigating what is obviously a complex system. Ideally any scope to simplify the underlying system
(e.g. reducing the number of rates and their various usages for which they apply) would reduce the
compliance load placed on claimants, as well as the administrative load the ATO faces in managing
the system.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 144
8. Appendix A: Additional quantitative results
8.1. Claimants questionnaire
8.1.1. Closed ended and coded questions
Fuel tax credits calculation process
Table 44: Fuel tax credits calculation process by BAS lodgment frequency
Fuel tax credits calculation process
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Your business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional
57% 71% B
56% A
100%
50%
Your business initially calculates the fuel tax credits eligible to be claimed, and this is then checked by a tax professional
25% 21% 26% 0% 0%
A tax professional calculates the fuel tax credits eligible to be claimed by your business and lodges the BAS
17% 7% B
18% A
0%
50%
Total 100% 100% 100% 100% 100%
QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 145
Table 45: Fuel tax credits calculation process by Micro – All other industries subgroups
Fuel tax credits calculation process
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Your business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional
57% 59% 52% 55%
Your business initially calculates the fuel tax credits eligible to be claimed, and this is then checked by a tax professional
25% 25% 25% 26%
A tax professional calculates the fuel tax credits eligible to be claimed by your business and lodges the BAS
18% 17% 22% 19%
Total 100% 100% 100% 100%
QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
BAS lodgment
Table 46: BAS lodgment by process business calculates fuel tax credit amounts
BAS lodgment Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Quarterly 87% 82% BC
88% A
93% AB
Monthly 13% 18% BC
12% C
6% AB
Annually 0% 0% 0% 0%
Don’t know 0% 0% 0% 0%
Total 100% 100% 100% 100%
Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 146
Table 47: BAS lodgment by Micro – All other industries subgroups
Bas lodgment Total
Agriculture, Fishing and Forestry
A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Quarterly 91% 93% 88% 89%
Monthly 9% 7% 12% 11%
Annually 0% 0% 0% 0%
Don’t know 0% 0% 0% 0%
Total 100% 100% 100% 100%
Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
General knowledge of fuel tax credits
Table 48: General knowledge of fuel tax credits by BAS lodgment frequency
General knowledge of fuel tax credits
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
No knowledge at all (0-1)
2% 0% 2% 0% 0%
Low knowledge (2-3) 3% 3% 3% 0% 100%
Moderate knowledge (4-6) 25% 22% 25% 0% 0%
Knowledgeable (7-8) 39% 45% 39% 50% 0%
Very knowledgeable (9-10)
29% 29% 29% 50% 0%
Don’t know 1% 1% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q1. Overall, how would you rate your knowledge of fuel tax credits on a scale of 0 to 10, where 0 is no knowledge at all and 10 is very knowledgeable? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 147
Table 49: General knowledge of fuel tax credits by Micro – All other industries subgroups
General knowledge of fuel tax credits
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
No knowledge at all (0-1)
2% 2% 4% 2%
Low knowledge (2-3) 4% 3% 5% 4%
Moderate knowledge (4-6) 25% 23% 25% 31%
Knowledgeable (7-8) 39% 42% B
31% A
34%
Very knowledgeable (9-10)
29% 28% 34% 29%
Don’t know 1% 2% 1% 1%
Total 100% 100% 100% 100%
Q1. Overall, how would you rate your knowledge of fuel tax credits on a scale of 0 to 10, where 0 is no knowledge at all and 10 is very knowledgeable? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 148
Reason for general knowledge rating
Table 50: Reason for knowledge rating by market segment
Reason for general knowledge rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,484 n=60 n=151 n=1,025 n=198 n=50
Familiar with claims process / rates / guidelines
45% 52% 37% 46% 46% 30%
I read updates and changes info provided with BAS / from ATO / on ATO website
22% 28%
25% E
22% E
18% E
44% BCD
Simple / straight forward process
14% 7% 11% 15% 13% 8%
I understand how it works but I don't know everything
11% 15%
19% C
9% BD
17% C
12%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
9% 7% 9% 9% 4% 4%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
8% 12% 11% 7% 9% 4%
Keeps records of fuel purchased / used that is eligible
5% 2% 3% 6% 6% 6%
I don't fully understand / know much about fuel tax credits
3% 0% 3% 3% 4% 2%
It's difficult / has become more complicated / keeps changing
3% 3% 5% 3% 2% 0%
Not much too claim 3% 2% 2% 3% 5% 6%
I have just learnt / new to the process
2% 2% 4% 2% 3% 4%
Has accountant / bookkeeper / tax agent experience
2% 3%
0%
1% D
6% C
2%
I get help from colleagues / family / friends
2% 3% 2% 2% 2% 4%
Uses software program (e.g. MYOB, Agrimaster)
2% 0% 0% 2% 2% 0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 149
Reason for general knowledge rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,484 n=60 n=151 n=1,025 n=198 n=50
I haven't read about it as much as I could have
1% 0% 2% 1% 2% 0%
Believes claim is correct / hasn't been told it's wrong
1% 2% 1% 1% 2% 4%
I attended a Fuel Tax Credit seminar / training course
0% 3% 0% 0% 1% 0%
Room for errors / mistakes to be made
0% 2% 1% 0% 0% 0%
Refers to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
0% 2% 1% 0% 2% 0%
I don't claim very often 0% 0% 0% 0% 0% 6%
Other (Specify) 0% 0% 1% 0% 1% 0%
None / nothing 0% 0% 0% 0% 0% 0%
Don’t know / unsure 1% 0% 2% 1% 1% 0%
Q2. Why is that? (Open ended) Market segments determined from market segment provided in the fuel tax credits sample files. Base: Respondents who provided a 0-10 knowledge rating (n=1,484)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 150
Table 51: Reason for general knowledge rating by BAS lodgment frequency
Reason for general knowledge rating
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,484 n=214 n=1,266 n=2* n=2*
Familiar with claims process / rates / guidelines
45% 47% 45% 50% 0%
I read updates and changes info provided with BAS / from ATO / on ATO website
22% 28% 22% 50% 0%
Simple / straight forward process
14% 13% 14% 0% 0%
I understand how it works but I don't know everything
11% 15% 11% 0% 50%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
9% 1% 10% 0% 0%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
8% 8% 8% 0% 50%
Keeps records of fuel purchased / used that is eligible
5% 5% 5% 0% 0%
I don't fully understand / know much about fuel tax credits
3% 3% 3% 50% 0%
It's difficult / has become more complicated / keeps changing
3% 2% 3% 0% 0%
Not much too claim 3% 4% 3% 0% 0%
I have just learnt / new to the process
2% 2% 2% 0% 0%
Has accountant / bookkeeper / tax agent experience
2% 4% 2% 0% 0%
I get help from colleagues / family / friends
2% 2% 2% 0% 0%
Uses software program (e.g. MYOB, Agrimaster)
2% 0% 2% 0% 0%
I haven't read about it as much as I could have
1% 1% 1% 0% 0%
Believes claim is correct / hasn't been told it's wrong
1% 1% 1% 0% 0%
I attended a Fuel Tax Credit seminar / training course
0% 1% 0% 0% 0%
Room for errors / mistakes to be made
0% 0% 1% 0% 0%
Refers to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
0% 0% 0% 0% 0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 151
Reason for general knowledge rating
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,484 n=214 n=1,266 n=2* n=2*
I don't claim very often 0% 1% 0% 0% 0%
Other (Specify) 0% 0% 0% 0% 0%
None / nothing 0% 0% 0% 0% 0%
Don’t know / unsure 1% 1% 1% 0% 0%
Q2. Why is that? (Open ended) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who provided a 0-10 knowledge rating (n=1,484) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 152
Table 52: Reason for general knowledge rating by process business calculates fuel tax credit amounts
Reason for general knowledge rating
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,484 n=861 n=379 n=244
Familiar with claims process / rates / guidelines
45% 50% BC
43% AC
29% BC
I read updates and changes info provided with BAS / from ATO / on ATO website
22% 29% BC
22% AC
5% BC
Simple / straight forward process 14% 17% B
13% A
3%
I understand how it works but I don't know everything
11% 12% 11% 12%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
9% 1%
5% C
39% B
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
8% 5%
BC 15% AC
8% AB
Keeps records of fuel purchased / used that is eligible
5% 4% 6% 7%
I don't fully understand / know much about fuel tax credits
3% 1%
BC 3% A
7% A
It's difficult / has become more complicated / keeps changing
3% 2% C
2%
5% A
Not much too claim 3% 4% 3% 1%
I have just learnt / new to the process
2% 2% 3% 1%
Has accountant / bookkeeper / tax agent experience
2% 2% 1% 2%
I get help from colleagues / family / friends
2% 2% 2% 0%
Uses software program (e.g. MYOB, Agrimaster)
2% 1% 2% 1%
I haven't read about it as much as I could have
1% 1% 1% 1%
Believes claim is correct / hasn't been told it's wrong
1% 2% 0% 0%
I attended a Fuel Tax Credit seminar / training course
0% 0% 0% 0%
Room for errors / mistakes to be made
0% 1% 0% 0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 153
Reason for general knowledge rating
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,484 n=861 n=379 n=244
Refers to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
0% 0% 1% 0%
I don't claim very often 0% 1% 0% 0%
Other (Specify) 0% 0% 1% 1%
None / nothing 0% 0% 0% 0%
Don’t know / unsure 1% 1% 1% 1%
Q2. Why is that? (Open ended)
QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed
on the BAS? (Single response)
Base: Respondents who provided a 0-10 knowledge rating (n=1,484)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 154
Table 53: Reason for general knowledge rating by Micro – All other industries subgroups
Reason for general knowledge rating
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,025 n=642 n=214 n=169
Familiar with claims process / rates / guidelines
46% 49% 43% 39%
I read updates and changes info provided with BAS / from ATO / on ATO website
22% 21% 21% 28%
Simple / straight forward process
15% 14% 17% 15%
I understand how it works but I don't know everything
9% 10% 9% 9%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
9% 8% 13% 9%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
7% 7% 8% 9%
Keeps records of fuel purchased / used that is eligible
6% 5% 7% 5%
I don't fully understand / know much about fuel tax credits
3% 2% 4% 3%
It's difficult / has become more complicated / keeps changing
3% 2% 3% 4%
Not much too claim 3% 3% 2% 2%
I get help from colleagues / family / friends
2% 2% 1% 3%
Uses software program (e.g. MYOB, Agrimaster)
2% 2% 0% 2%
I have just learnt / new to the process
2% 2% 2% 4%
Has accountant / bookkeeper / tax agent experience
1% 1% 1% 3%
Believes claim is correct / hasn't been told it's wrong
1% 1% 1% 1%
I haven't read about it as much as I could have
1% 1% 0% 1%
Room for errors / mistakes to be made
0% 0% 0% 1%
Refers to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
0% 0% 0% 1%
I attended a Fuel Tax Credit seminar / training course
0% 0% 0% 0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 155
Reason for general knowledge rating
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,025 n=642 n=214 n=169
I don't claim very often 0% 0% 0% 0%
Other (Specify) 0% 0% 0% 0%
None / nothing 0% 0% 0% 0%
Don’t know / unsure 1% 1% 1% 1%
Q2. Why is that? (Open ended) Micro – All other industries subgroups determined from industry provided in the fuel tax credits Micro – All other industries sample file Base: Micro – All other industry market segment respondents who provided a 0-10 knowledge rating (n=1,025)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 156
Confidence in claiming fuel tax credits
Table 54: Confidence in claiming fuel tax credits by BAS lodgment frequency
Confidence in claiming fuel tax credits
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
No confidence at all (0-1)
0% 0% 0% 0% 0%
Low confidence (2-3) 0% 0% 0% 0% 0%
Moderate confidence (4-6) 4% 1% 4% 0% 50%
Confident (7-8) 20% 23% 20% 50% 0%
Very confident (9-10)
75% 75% 75% 50% 50%
Don’t know 0% 0% 0% 0% 0%
Total 100% 100% 100% 100% 100%
Q3. How confident are you that your business is claiming the correct amount of fuel tax credits on a scale of 0 to 10, where 0 is no confidence at all and 10 is very confident? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 157
Table 55: Confidence in claiming fuel tax credits by Micro – All other industries subgroups
Confidence in claiming fuel tax credits
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
No confidence at all (0-1)
0% 0% 0% 1%
Low confidence (2-3) 0% 0% 0% 0%
Moderate confidence (4-6) 3% 4% 3% 3%
Confident (7-8) 20% 23% B
13% A
16%
Very confident (9-10)
76% 73% B
82% A
80%
Don’t know 0% 0% 0% 0%
Total 100% 100% 100% 100%
Q3. How confident are you that your business is claiming the correct amount of fuel tax credits on a scale of 0 to 10, where 0 is no confidence at all and 10 is very confident? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 158
Reason for confidence rating
Table 56: Reason for confidence rating in claiming fuel tax credits by market segment
Reason for confidence rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,495 n=60 n=150 n=1,035 n=200 n=50
Keeps records of fuel purchased / used that is eligible
31% 37% 27% 32% 25% 30%
Familiar with claims process / rates / guidelines
18% 30% C
20%
16% AD
27% C
12%
Uses ATO resources to calculate (e.g. spreadsheets / online calculator / guidelines / information / rates / brochures)
16% 17% 16% 15% 19% 18%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
13% 3% 14% 14% 6% 10%
Believes claim is correct / hasn't been told it's wrong
12% 15% 7% 13% 9% 4%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
9% 13% 11% 9% 11% 16%
Simple / straight forward process
8% 7% 6% 9% 11% 2%
Not much too claim 6% 2% 5% 6% 6% 6%
I double check / review claims
4% 3% 5% 4% 7% 8%
Room for errors / mistakes to be made
3% 2% 7% 3% 4% 0%
Unsure if all eligible fuel was recorded / claimed
3% 0% 3% 3% 4% 4%
Refer to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
2% 3% 1% 1% 6% 8%
Uses software program (e.g. MYOB, Agrimaster)
2% 2% 0% 3% 3% 0%
Has confidence / trust in the person doing the claim
2% 0% 3% 2% 1% 0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 159
Reason for confidence rating
Total
Micro – Mining
A
Micro – Construction
B
Micro – All other
industries C
SME
D
Government and NFP
E
n=1,495 n=60 n=150 n=1,035 n=200 n=50
I don't fully understand / know much about fuel tax credits
1% 0% 2% 1% 1% 0%
Have under claimed to avoid over claiming
1% 3% 3% 1% 3% 0%
Unsure of changes that have occurred
1% 0% 1% 0% 1% 2%
Has accountant / bookkeeper / tax agent experience
0% 0% 1% 0% 1% 0%
I have just learnt / new to the process
0% 0% 1% 0% 0% 2%
Other 0% 0% 1% 0% 0% 4%
None / Nothing 0% 2% 0% 0% 0% 0%
Don’t know / unsure 1% 0% 0% 1% 0% 0%
Q4. Why is that? (Open ended) Market segments determined from market segment provided in the fuel tax credits sample files. Base: Respondents who provided a 0-10 confidence rating (n=1,495)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 160
Table 57: Reason for confidence rating by BAS lodgment frequency
Reason for confidence rating Total
Monthly A
Quarterly B
Annually C
Don’t know D
n=1,495 n=217 n=1,274 n=2* n=2*
Keeps records of fuel purchased / used that is eligible
31% 29% 31% 100% 50%
Familiar with claims process / rates / guidelines
18% 24% 18% 0% 0%
Uses ATO resources to calculate (e.g. spreadsheets / online calculator / guidelines / information / rates / brochures)
16% 19% 15% 0% 0%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
13% 5% A
13% B
0%
0%
Believes claim is correct / hasn't been told it's wrong
12% 11% 12% 0% 50%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
9% 12% 9% 0% 0%
Simple / straight forward process
8% 10% 8% 0% 50%
Not much too claim 6% 6% 5% 0% 0%
I double check / review claims 4% 8% B
4% A
0%
0%
Room for errors / mistakes to be made
3% 3% 3% 0% 0%
Unsure if all eligible fuel was recorded / claimed
3% 4% 3% 0% 50%
Refer to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
2% 2% 2% 0% 0%
Uses software program (e.g. MYOB, Agrimaster)
2% 1% 2% 0% 0%
Has confidence / trust in the person doing the claim
2% 1% 2% 0% 0%
I don't fully understand / know much about fuel tax credits
1% 0% 1% 0% 0%
Have under claimed to avoid over claiming
1% 1% 2% 0% 0%
Unsure of changes that have occurred
1% 0% 1% 0% 50%
Has accountant / bookkeeper / tax agent experience
0% 0% 0% 0% 0%
I have just learnt / new to the process
0% 0% 0% 0% 0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 161
Reason for confidence rating Total
Monthly A
Quarterly B
Annually C
Don’t know D
n=1,495 n=217 n=1,274 n=2* n=2*
Other 0% 1% 0% 0% 0%
None / nothing 0% 0% 0% 0% 0%
Don’t know / unsure 1% 0% 1% 0% 0%
Q4. Why is that? (Open ended) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who provided a 0-10 confidence rating (n=1,495) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 162
Table 58: Reason for confidence rating by process business calculates fuel tax credit amounts
Reason for confidence rating Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,495 n=867 n=379 n=249
Keeps records of fuel purchased / used that is eligible
31% 33% C
32% C
22% AB
Familiar with claims process / rates / guidelines
18% 22% BC
17% AC
8% AB
Uses ATO resources to calculate (e.g. spreadsheets / online calculator / guidelines / information / rates / brochures)
16% 21% B
12% A
2%
Accountant / bookkeeper / tax agent / BAS agent manages the claim
13% 1%
BC 11% AC
53% AB
Believes claim is correct / hasn't been told it's wrong
12% 12% 13% 8%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
9% 6% B
20% AC
6% B
Simple / straight forward process 8% 11% B
6% A
3%
Not much too claim 6% 7% 5% 1%
I double check / review claims 4% 5% 4% 2%
Room for errors / mistakes to be made
3% 2% 5% 2%
Unsure if all eligible fuel was recorded / claimed
3% 2% 3% 4%
Refer to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
2% 2% 2% 1%
Uses software program (e.g. MYOB, Agrimaster)
2% 2% 3% 0%
Has confidence / trust in the person doing the claim
2% 0% 2% 8%
I don't fully understand / know much about fuel tax credits
1% 1% 0% 2%
Have under claimed to avoid over claiming
1% 2% 2% 0%
Unsure of changes that have occurred
1% 1% 0% 0%
Has accountant / bookkeeper / tax agent experience
0% 0% 1% 0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 163
Reason for confidence rating Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,495 n=867 n=379 n=249
I have just learnt / new to the process
0% 0% 0% 0%
Other 0% 0% 0% 1%
None / nothing 0% 0% 0% 0%
Don’t know / unsure 1% 0% 1% 1%
Q4. Why is that? (Open ended) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who provided a 0-10 confidence rating (n=1,495)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 164
Table 59: Reason for confidence rating by Micro – All other industries subgroups
Reason for confidence rating Total
Agriculture, Fishing and Forestry
A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,035 n=650 n=215 n=170
Keeps records of fuel purchased / used that is eligible
32% 33% 30% 31%
Familiar with claims process / rates / guidelines
16% 17% 13% 18%
Uses ATO resources to calculate (e.g. spreadsheets / online calculator / guidelines / information / rates / brochures)
15% 13% C
16%
21% A
Accountant / bookkeeper / tax agent / BAS agent manages the claim
14% 12% C
18% C
14% AB
Believes claim is correct / hasn't been told it's wrong
13% 13% 13% 11%
Simple / straight forward process
9% 8% 8% 9%
Accountant / bookkeeper / tax agent / BAS agent helps / checks my claim
9% 7% 7% 14%
Not much too claim 6% 6% 4% 5%
I double check / review claims 4% 3% 6% 4%
Uses software program (e.g. MYOB, Agrimaster)
3% 4% 1% 0%
Room for errors / mistakes to be made
3% 3% 3% 2%
Unsure if all eligible fuel was recorded / claimed
3% 3% 2% 2%
Has confidence / trust in the person doing the claim
2% 2% 2% 2%
Refer to fuel card reports (e.g. Caltex Starcard, BP, Fleetcare)
1% 1% 1% 2%
I don't fully understand / know much about fuel tax credits
1% 1% 0% 1%
Have under claimed to avoid over claiming
1% 1% 0% 1%
Has accountant / bookkeeper / tax agent experience
0% 0% 0% 0%
Unsure of changes that have occurred
0% 0% 0% 1%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 165
Reason for confidence rating Total
Agriculture, Fishing and Forestry
A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,035 n=650 n=215 n=170
I have just learnt / new to the process
0% 0% 0% 1%
Other (Specify) 0% 0% 0% 0%
None / nothing 0% 0% 0% 0%
Don’t know / unsure 1% 1% 0% 0%
Q4. Why is that? (Open ended) Micro – All other industries subgroups determined from industry provided in the fuel tax credits Micro – All other industries sample file Base: Micro – All other industry market segment respondents who provided a 0-10 confidence rating (n=1,035)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 166
Awareness of fuel tax credit rate changes
Table 60: Awareness of fuel tax credit rate changes by BAS lodgment frequency
Awareness of fuel tax credits rate changes
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Yes 67% 84% B
66% A
50%
50%
No 25% 11% B
26% A
50%
50%
Don’t know 8% 5% 8% 0% 0%
Total 100% 100% 100% 100% 100%
Q5. Are you aware of any changes to fuel tax credit rates that came into effect from 1 July 2012? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 61: Awareness of fuel tax credit rate changes by Micro – All other industries subgroups
Awareness of fuel tax credit rate changes
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining Other Industries
C
n=1,039 n=653 n=216 n=170
Yes 64% 60% BC
72% A
73% A
No 26% 30% BC
22% A
19% A
Don’t know 9% 10% 6% 8%
Total 100% 100% 100% 100%
Q5. Are you aware of any changes to fuel tax credit rates that came into effect from 1 July 2012? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 167
Unprompted awareness of specific fuel tax credit rate changes
Table 62: Unprompted awareness of specific fuel tax credit rate changes by BAS lodgment frequency
Unprompted awareness of specific fuel tax credit rate changes
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,028 n=182 n=844 n=1* n=1*
Many fuel tax credits were reduced to include a carbon charge, effectively operating as a tax
23% 28% 235 0% 0%
The fuel tax credit rate for heavy vehicles - such as trucks - that travel on a public road has been reduced
23% 25% 22% 0% 0%
The fuel tax credit rates were increased for some off-road activities such as civil construction
5% 8% 5% 100% 0%
There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG
5% 8% 5% 0% 0%
No changes to primary producers / farmers
5% 6% 9% 0% 0%
Other (specify) 43% 42% 44% 0% 100%
Q6. What changes are you aware of? PROMPT: Anything else? (Multiple response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated they are aware of the fuel tax credit changes that came into effect from 1 July 2012 (n=1,028) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 168
Table 63: Unprompted awareness of specific fuel tax credit rate changes by process business calculates
fuel tax credit amounts
Unprompted awareness of specific fuel tax credit rate changes
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,028 n=872 n=379 n=250
Many fuel tax credits were reduced to include a carbon charge, effectively operating as a tax
23% 23% 24% 28%
The fuel tax credit rate for heavy vehicles - such as trucks - that travel on a public road has been reduced
23% 24% 21% 19%
The fuel tax credit rates were increased for some off-road activities such as civil construction
5% 6% 7% 1%
There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG
5% 6% 6% 2%
No changes to primary producers / farmers
5% 10% 5% 7%
Other (specify) 43% 42% 47% 51%
Q6. What changes are you aware of? PROMPT: Anything else? (Multiple response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated they are aware of the fuel tax credit changes that came into effect from 1 July 2012 (n=1,028)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 169
Table 64: Unprompted awareness of specific fuel tax credit rate changes by Micro – All other industries
subgroups
Unprompted awareness of specific fuel tax credit rate changes
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=669 n=390 n=155 n=124
Many fuel tax credits were reduced to include a carbon charge, effectively operating as a tax
22% 13% BC
43% AC
25% A
The fuel tax credit rate for heavy vehicles - such as trucks - that travel on a public road has been reduced
23% 22% 27% 23%
The fuel tax credit rates were increased for some off-road activities such as civil construction
4% 3% 3% 7%
There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG
4% 6% 1% 4%
No changes to primary producers / farmers
12% 17% C
1%
8% A
Other (specify) 42% 47% B
29% AC
42% B
Q6. What changes are you aware of? PROMPT: Anything else? (Multiple response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated they are aware of the fuel tax credit changes that came into effect from 1 July 2012 (n=669)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 170
Total awareness of specific fuel tax credit rate changes
Table 65: Total awareness of reduced to include a carbon charge by BAS lodgment frequency
Total awareness of reduced to include a carbon charge
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Yes 41% 55% B
40% A
50%
50%
No 57% 42% B
58% A
50%
50%
Don’t know 2% 3% 3% 0% 0%
Total 100% 100% 100% 100% 100%
Q7A. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? Many fuel tax credit rates were reduced to include a carbon charge, effectively operating as a tax (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 66: Total awareness of reduced to include a carbon charge by process business calculates fuel tax
credit amounts
Total awareness of reduced to include a carbon charge
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Yes 41% 43% 45% 36%
No 57% 54% C
53% C
62% AB
Don’t know 2% 3% 2% 2%
Total 100% 100% 100% 100%
Q7A. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? Many fuel tax credit rates were reduced to include a carbon charge, effectively operating as a tax (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 171
Table 67: Total awareness of reduced to include a carbon charge by Micro – All other industries
subgroups
Total awareness of reduced to include a carbon charge
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Yes 38% 34% B
50% AC
36% B
No 60% 63% B
47% AC
61% B
Don’t know 2% 2% 3% 2%
Total 100% 100% 100% 100%
Q7A. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? Many fuel tax credit rates were reduced to include a carbon charge, effectively operating as a tax (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,03)
Table 68: Total awareness of rate for heavy vehicles that travel on public roads reduced by BAS lodgment
frequency
Total awareness of rate for heavy vehicles that travel on public roads reduced
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Yes 70% 83% B
68% A
50%
50%
No 29% 17% B
31% A
50%
50%
Don’t know 1% 0% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q7B. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rate for heavy vehicles – such as trucks - that travel on a public road has been reduced (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 172
Table 69: Total awareness of rate for heavy vehicles that travel on public roads reduced by process
business calculates fuel tax credit amounts
Total awareness of rate for heavy vehicles that travel on public roads reduced
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Yes 70% 76% BC
69% AC
51% AB
No 29% 23% BC
29% AC
49% AB
Don’t know 1% 1% 1% 0%
Total 100% 100% 100% 100%
Q7B. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rate for heavy vehicles – such as trucks - that travel on a public road has been reduced (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
Table 70: Total awareness of rate for heavy vehicles that travel on public roads reduced by Micro – All
other industries subgroups
Total awareness of rate for heavy vehicles that travel on public roads reduced
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Yes 69% 65% B
81% AC
66% B
No 30% 34% B
19% AC
33% B
Don’t know 1% 1% 0% 1%
Total 100% 100% 100% 100%
Q7B. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rate for heavy vehicles – such as trucks - that travel on a public road has been reduced (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 173
Table 71: Total awareness of rates for some off-road activities increased by BAS lodgment frequency
Total awareness of rates for some off-road activities increased
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Yes 36% 43% 37% 0% 0%
No 62% 53% 61% 100% 100%
Don’t know 2% 4% 2% 0% 0%
Total 100% 100% 100% 100% 100%
Q7C. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rates were increased for some off-road activities such as civil construction (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 72: Total awareness of rates for some off-road activities increased by process business calculates
fuel tax credit amounts
Total awareness of rates for some off-road activities increased
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Yes 36% 42% C
38% C
22% AB
No 62% 55% C
60% C
78% AB
Don’t know 2% 3% 2% 1%
Total 100% 100% 100% 100%
Q7C. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rates were increased for some off-road activities such as civil construction (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response)Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 174
Table 73: Total awareness of rates for some off-road activities increased by Micro – All other industries
subgroups
Total awareness of rates for some off-road activities increased
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Yes 34% 30% B
41% A
38%
No 65% 68% B
58% A
61%
Don’t know 2% 2% 1% 1%
Total 100% 100% 100% 100%
Q7C. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rates were increased for some off-road activities such as civil construction (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
Table 74: Total awareness of changes to rates for gaseous fuels by BAS lodgment frequency
Total awareness of changes to rates for gaseous fuels
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Yes 36% 52% A
30% B
0%
0%
No 65% 45% B
67% A
100%
100%
Don’t know 3% 3% 3% 0% 0%
Total 100% 100% 100% 100% 100%
Q7D. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 175
Table 75: Total awareness of changes to rates for gaseous fuels by process business calculates fuel tax
credit amounts
Total awareness of changes to rates for gaseous fuels
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Yes 36% 39% BC
31% AC
16% AB
No 65% 58% BC
65% AC
83% AB
Don’t know 3% 3% 3% 0%
Total 100% 100% 100% 100%
Q7D. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
Table 76: Total awareness of changes to rates for gaseous fuels by Micro – All other industries
subgroups
Total awareness of changes to rates for gaseous fuels
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Yes 31% 30% 32% 34%
No 67% 68% 65% 65%
Don’t know 2% 2% 3% 1%
Total 100% 100% 100% 100%
Q7D. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 176
Source of awareness of changes to fuel tax credits
Table 77: Source of awareness of changes to fuel tax credits by BAS lodgment frequency
Source of awareness of changes to fuel tax credits
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,205 n=217 n=1,280 n=2* n=2*
Letter/Fact Sheet from the ATO 24% 26% 24% 0% 0%
Newsletter / brochure provided with BAS
24% 17% B
24% A
100%
0%
Worksheet / instructions / examples provided with BAS
19% 13% B
20% A
0%
0%
From my tax agent / accountant / other tax professional
10% 7% 11% 0% 0%
ATO website 7% 14% B
6% A
0%
100%
News and media reports 4% 3% 4% 0% 0%
Email from ATO 3% 9% B
2% A
0%
0%
Word of mouth / friends / family / colleagues
2% 3% 2% 0% 0%
Industry magazines / websites / publications
1% 0% 1% 0% 0%
SMS from the ATO 1% 1% 1% 0% 0%
Other (Specify) 3% 4% 3% 0% 0%
Don’t know / can’t recall 3% 4% 3% 0% 0%
Total 100% 100% 100% 100% 100%
Q8. How did you become aware of the changes to fuel tax credits that came into effect on 1 July 2012? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated they were aware of any of the specific fuel tax credit changes included at question 7A to 7D (n=1,205) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 177
Table 78: Source of awareness of changes to fuel tax credits by process business calculates fuel tax
credit amounts
Source of awareness of changes to fuel tax credits
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,205 n=738 n=305 n=162
Letter/Fact Sheet from the ATO 24% 27% 22% 19%
Newsletter / brochure provided with BAS
24% 26% C
21%
13% A
Worksheet / instructions / examples provided with BAS
19% 22% C
18% C
6% AB
From my tax agent / accountant / other tax professional
10% 4%
BC 16% AC
27% AB
ATO website 7% 8% 7% 1%
News and media reports 4% 3% C
3%
12% A
Email from ATO 3% 4% 3% 2%
Word of mouth / friends / family / colleagues
2% 1% 3% 8%
Industry magazines / websites / publications
1% 1% 1% 1%
SMS from the ATO 1% 1% 1% 1%
Other (Specify) 3% 3% 4% 4%
Don’t know / can’t recall 3% 2% 3% 6%
Total 100% 100% 100% 100%
Q8. How did you become aware of the changes to fuel tax credits that came into effect on 1 July 2012? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated they were aware of any of the specific fuel tax credit changes included at question 7A to 7D (n=1,205)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 178
Table 79: Source of awareness of changes to fuel tax credits by Micro – All other industries subgroups
Source of awareness of changes to fuel tax credits
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=814 n=495 n=189 n=130
Newsletter / brochure provided with BAS
25% 27% 22% 22%
Worksheet / instructions / examples provided with BAS
22% 23% 19% 25%
Letter/Fact Sheet from the ATO 23% 22% 28% 23%
From my tax agent / accountant / other tax professional
10% 9% 11% 10%
News and media reports 5% 7% 2% 2%
ATO website 4% 3% 5% 6%
Word of mouth / friends / family / colleagues
2% 1% 5% 2%
Email from ATO 1% 1% 1% 5%
Industry magazines / websites / publications
1% 1% 1% 1%
SMS from the ATO 1% 0% 3% 1%
Other (Specify) 3% 3% 3% 2%
Don’t know / can’t recall 2% 2% 2% 2%
Total 100% 100% 100% 100%
Q8. How did you become aware of the changes to fuel tax credits that came into effect on 1 July 2012? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated they were aware of any of the specific fuel tax credit changes included at question 7A to 7D (n=814)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 179
Source of fuel tax credit rates
Table 80: Source of fuel tax credit rates by BAS lodgment frequency
Source of fuel tax credit rates Total
Monthly A
Quarterly B
Annually C
Don’t know D
n=1,251 n=201 n=1,047 n=2* n=1*
I used the rates on the worksheet provided with my last BAS
39% 20% B
41% A
50%
0%
I used the new fuel tax rates in the fact sheet sent to me by the ATO in 2012
21% 25% 20% 0% 0%
I looked up the rates on the ATO website
16% 30% B
15% A
0%
100%
I used the ATO’s online fuel tax credits calculator
6% 8% 6% 0% 0%
I used the same rate or rates as I did prior to 1 July 2012
1% 2% 1% 0% 0%
Other (Specify) 14% 12% 15% 50% 0%
Don’t know 3% 3% 3% 0% 0%
Total 100% 100% 100% 100% 100%
Q10A. For your most recent BAS where you made a claim for fuel tax credits for fuel purchased after 1 July 2012, where did you get your fuel tax credit rates from? (Single response)Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional (n=1,251) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 180
Table 81: Source of fuel tax credit rates by process business calculates fuel tax credit amounts
Source of fuel tax credit rates Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,251 n=872 n=379 n=0
I used the rates on the worksheet provided with my last BAS
39% 41% B
31% A
-
I used the new fuel tax rates in the fact sheet sent to me by the ATO in 2012
21% 22% B
17% A
-
I looked up the rates on the ATO website
16% 19% B
14% A
-
I used the ATO’s online fuel tax credits calculator
6% 8% B
3% A
-
I used the same rate or rates as I did prior to 1 July 2012
1% 1% 1% -
Other (Specify) 14% 7% B
30% A
-
Don’t know 3% 2% B
6% A
-
Total 100% 100% 100% -
Q10A. For your most recent BAS where you made a claim for fuel tax credits for fuel purchased after 1 July 2012, where did you get your fuel tax credit rates from? (Single response)QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional (n=1,251)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 181
Table 82: Source of fuel tax credit rates by Micro – All other industries subgroups
Source of fuel tax credit rates Total
Agriculture, Fishing and Forestry
A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=849 n=544 n=168 n=137
I used the rates on the worksheet provided with my last BAS
46% 49% B
37% A
42%
I used the new fuel tax rates in the fact sheet sent to me by the ATO in 2012
19% 19% 24% 14%
I looked up the rates on the ATO website
12% 8%
BC 22% A
20% A
I used the ATO’s online fuel tax credits calculator
5% 5% 5% 6%
I used the same rate or rates as I did prior to 1 July 2012
2% 2% 1% 2%
Other (Specify) 13% 16% B
8% A
10%
Don’t know 3% 2% 4% 5%
Total 100% 100% 100% 100%
Q10A. For your most recent BAS where you made a claim for fuel tax credits for fuel purchased after 1 July 2012, where did you get your fuel tax credit rates from? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional (n=849)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 182
Types of fuel claimed
Table 83: Types of fuel claimed by BAS lodgment frequency
Types of fuel claimed Total
Monthly A
Quarterly B
Annually C
Don’t know D
n=1,251 n=201 n=1,047 n=2* n=1*
Diesel 96% 97% 96% 100% 100%
Petrol 25% 18% B
26% A
0%
0%
Liquefied Petroleum Gas (LPG) 1% 2% 1% 0% 0%
Compressed Natural Gas (CNG)
1% 0% 0% 0% 0%
Any other liquid fuels (e.g. Mineral turpentine, white spirit, kerosene)
1% 3% 1% 0% 0%
Liquefied Natural Gas (LNG) 0% 0% 0% 0% 0%
Other (Specify) 0% 0% 0% 0% 0%
Don’t know / can’t recall 0% 1% 0% 0% 0%
Total 100% 100% 100% 100% 100%
Q10B. Which type of fuels did your business claim fuel tax credits for in your most recent BAS reporting period? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional (n=1,251) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 183
Table 84: Types of fuel claimed by process business calculates fuel tax credit amounts
Types of fuel claimed Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,251 n=872 n=379 n=0
Diesel 96% 96% 96% -
Petrol 25% 25% 23% -
Liquefied Petroleum Gas (LPG) 1% 1% 0% -
Compressed Natural Gas (CNG) 1% 0% 0% -
Any other liquid fuels (e.g. Mineral turpentine, white spirit, kerosene)
1% 1% 1% -
Liquefied Natural Gas (LNG) 0% 0% 0% -
Other (Specify) 0% 0% 0% -
Don’t know / can’t recall 0% 0% 1% -
Total 100% 100% 100% -
Q10B. Which type of fuels did your business claim fuel tax credits for in your most recent BAS reporting period? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional (n=1,251)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 184
Table 85: Types of fuel claimed by Micro – All other industries subgroups
Types of fuel claimed Total
Agriculture, Fishing and Forestry
A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=849 n=544 n=168 n=137
Diesel 96% 97% C
98% C
91% AB
Petrol 29% 36% BC
7% AC
27% B
Liquefied Petroleum Gas (LPG) 1% 1% 0% 1%
Any other liquid fuels (e.g. Mineral turpentine, white spirit, kerosene)
1% 1% 0% 4%
Compressed Natural Gas (CNG)
0% 0% 0% 1%
Other (Specify) 0% 0% 0% 1%
Don’t know / can’t recall 0% 0% 1% 1%
Total 100% 100% 100% 100%
Q10B. Which type of fuels did your business claim fuel tax credits for in your most recent BAS reporting period? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Micro – All other industry market segment respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional (n=849)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 185
Common rates used for diesel
Table 86: Common rates used for diesel by BAS lodgment frequency
Common rates used for diesel (cents per litre)
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,201 n=194 n=1,004 n=2* n=1*
12.64 1% 1% 1% 0% 0%
12.643 9% 19% B
7% A
0%
100%
13 1% 1% 0% 0% 0%
15 2% 1% 2% 0% 0%
15.043 1% 3% 0% 0% 0%
31 1% 1% 1% 0% 0%
31.93 0% 2% 0% 0% 0%
31.933 3% 10% B
3% A
0%
0%
38 8% 7% 7% 0% 0%
38.14 1% 1% 1% 0% 0%
38.143 15% 10% 15% 50% 0%
All other rates provided (n=1-5)
17% 15% 17% 50% 0%
Don’t know 43% 31% B
45% A
0%
0%
Total 100% 100% 100% 100% 100%
Q10D. And what rate for [FUEL USED] did you use when calculating your fuel tax credit entitlement on your most recent BAS? [RATE 1] Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed diesel in their most recent BAS reporting period (n=1,201) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 186
Table 87: Common rates used for diesel by process business calculates fuel tax credit amounts
Common rates used for diesel (cents per litre)
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,201 n=839 n=362 n=0
12.64 1% 1% 1% -
12.643 9% 10% 7% -
13 1% 1% 0% -
15 2% 1% 2% -
15.043 1% 1% 1% -
31 1% 1% 1% -
31.93 0% 0% 1% -
31.933 3% 4% 3% -
38 8% 7% 7% -
38.14 1% 2% 1% -
38.143 15% 15% B
11% A
-
All other rates provided (n=1-5)
17% 18% B
13% A
-
Don’t know 42% 38% B
54% A
-
Total 100% 100% 100% -
Q10D. And what rate for [FUEL USED] did you use when calculating your fuel tax credit entitlement on your most recent BAS?
[RATE 1]
QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed
on the BAS? (Single response)
Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a
tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and
this is then checked by a tax professional AND indicated that the business claimed diesel in their most recent BAS reporting
period (n=1,201)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 187
Table 88: Common rates used for diesel by Micro – All other industries subgroups
Common rates used for diesel (cents per litre)
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=814 n=525 n=165 n=124
12.64 1% 0% 2% 2%
12.643 6% 1% 18% 10%
13 1% 0% 1% 2%
15 2% 0% 4% 4%
15.043 0% 0% 1% 2%
31 1% 1% 0% 0%
31.93 0% 0% 0% 0%
31.933 1% 0% 1% 6%
38 10% 14% 0% 6%
38.14 1% 2% 0% 1%
38.143 18% 25% C
1%
14% A
All other rates provided (n=1-5)
17% 15% B
27% AC
12% B
Don’t know 42% 42% 44% 42%
Total 100% 100% 100% 100%
Q10D. And what rate for [FUEL USED] did you use when calculating your fuel tax credit entitlement on your most recent BAS? [RATE 1] Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Micro – All other industry market segment respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed diesel in their most recent BAS reporting period (n=814)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 188
Activity diesel was used for
Table 89: Activity diesel was used for by BAS lodgment frequency
Activity diesel was used for Total
Monthly A
Quarterly B
Annually C
Don’t know D
n=1,201 n=194 n=1,004 n=2* n=1*
Agriculture, forestry or fishing 49% 26% 49% 100% 0%
Road transport 31% 42% 28% 0% 100%
Construction - Farming, forestry related construction
5% 3% 5% 0% 0%
Construction - Civil construction (e.g. infrastructure, roads etc.)
4% 7% B
4% A
0%
0%
Construction - Housing and commercial buildings
2% 1% 2% 0% 0%
Mining - Mining activity (incl. preparation and rehabilitation of mine sites)
1% 3% 3% 0% 0%
Manufacturing - Other manufacturing
1% 3% 0% 0% 0%
Electricity generation 1% 1% 1% 0% 0%
Mining - Mining support services (usually conducted on mine sites)
0% 1% 0% 0% 0%
Construction - Mining related construction
0% 2% 0% 0% 0%
Manufacturing - Use as an ingredient (solvent)
0% 0% 0% 0% 0%
Marine Transport (e.g. shipping)
0% 1% 0% 0% 0%
Rail Transport 0% 0% 0% 0% 0%
Other (Specify) 5% 11% 5% 0% 0%
Don’t know / can’t recall 0% 0% 0% 0% 0%
Total 100% 100% 100% 100% 100%
Q10C. What type of activity did you use [FUEL USED] for? Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed diesel in their most recent BAS reporting period (n=1,201) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 189
Table 90: Activity diesel was used for by process business calculates fuel tax credit amounts
Activity diesel was used for Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,201 n=839 n=362 n=0
Agriculture, forestry or fishing 49% 46% 44% -
Road transport 31% 30% 31% -
Construction - Farming, forestry related construction
5% 4% 6% -
Construction - Civil construction (e.g. infrastructure, roads etc.)
4% 4% B
6% A
-
Construction - Housing and commercial buildings
2% 2% 2% -
Mining - Mining activity (incl. preparation and rehabilitation of mine sites)
1% 3%
4%
-
Manufacturing - Other manufacturing
1% 1% 1% -
Electricity generation 1% 1% 1% -
Mining - Mining support services (usually conducted on mine sites)
0% 0% 1% -
Construction - Mining related construction
0% 0% 0% -
Manufacturing - Use as an ingredient (solvent)
0% 0% 0% -
Marine Transport (e.g. shipping) 0% 0% 0% -
Rail Transport 0% 0% 0% -
Other (Specify) 5% 7% 4% -
Don’t know / can’t recall 0% 0% 1% -
Total 100% 100% 100% -
Q10C. What type of activity did you use [FUEL USED] for?
QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed
on the BAS? (Single response)
Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a
tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and
this is then checked by a tax professional AND indicated that the business claimed diesel in their most recent BAS reporting
period (n=1,201)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 190
Table 91: Activity diesel was used for by Micro – All other industries subgroups
Activity diesel was used for Total
Agriculture, Fishing and
Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=814 n=525 n=165 n=124
Agriculture, forestry or fishing 60% 84% C
2%
37% A
Road transport 28% 5% B
88% AC
46% AB
Construction - Farming, forestry related construction
6% 9% 1% 1%
Construction - Civil construction (e.g. infrastructure, roads etc.)
1% 0% 3% 0%
Electricity generation 1% 0% 0% 6%
Construction - Housing and commercial buildings
0% 0% 0% 2%
Manufacturing - Other manufacturing
0% 0% 0% 1%
Marine Transport (e.g. shipping)
0% 0% 2% 0%
Mining - Mining activity (incl. preparation and rehabilitation of mine sites)
0% 0% 1% 0%
Mining - Mining support services (usually conducted on mine sites)
0% 0% 0% 1%
Construction - Mining related construction
0% 0% 0% 0%
Manufacturing - Use as an ingredient (solvent)
0% 0% 0% 0%
Rail Transport 0% 0% 0% 0%
Other (Specify) 2% 2% 2% 6%
Don’t know / can’t recall 0% 0% 1% 0%
Total 100% 100% 100% 100%
Q10C. What type of activity did you use [FUEL USED] for?
QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed
on the BAS? (Single response)
Base: Micro – All other industry market segment respondents who indicated their business calculates the fuel tax credits eligible
to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the
fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed
diesel in their most recent BAS reporting period (n=814)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 191
Common rates used for petrol
Table 92: Common rates used for petrol by BAS lodgment frequency
Common rates used for petrol (cents per litre)
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=308 n=36 n=272 n=0 n=0
12 1% 6% 1% - -
12.643 1% 3% 1% - -
19 1% 3% 1% - -
19.0715 1% 0% 1% - -
31 1% 0% 1% - -
31.933 1% 0% 1% - -
32.623 6% 22% 6% - -
38 10% 11% 9% - -
38.1 1% 0% 1% - -
38.143 22% 14% 22% - -
All other rates provided (n=1 or 2)
13% 17% 12% - -
Don’t know 42% 25% 43% - -
Total 100% 100% 100% - -
Q10D. And what rate for [FUEL USED] did you use when calculating your fuel tax credit entitlement on your most recent BAS? [RATE 1] Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed petrol in their most recent BAS reporting period (n=308)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 192
Table 93: Common rates used for petrol by process business calculates fuel tax credit amounts
Common rates used for petrol (cents per litre)
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=308 n=222 n=86 n=0
12 1% 2% 0% -
12.643 1% 1% 2% -
19 1% 1% 1% -
19.0715 1% 1% 1% -
31 1% 2% 0% -
31.933 1% 1% 1% -
32.623 6% 7% 9% -
38 10% 10% 6% -
38.1 1% 1% 1% -
38.143 22% 22% 19% -
All other rates provided (n=1 or 2)
13% 14% 9% -
Don’t know 42% 38% 50% -
Total 100% 100% 100% -
Q10D. And what rate for [FUEL USED] did you use when calculating your fuel tax credit entitlement on your most recent BAS?
[RATE 1]
QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed
on the BAS? (Single response)
Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a
tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and
this is then checked by a tax professional AND indicated that the business claimed petrol in their most recent BAS reporting
period (n=308)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 193
Table 94: Common rates used for petrol by Micro – All other industries subgroups
Common rates used for petrol (cents per litre)
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=244 n=196 n=11* n=37
12 1% 1% 9% 3%
12.643 1% 1% 9% 0%
19 0% 1% 0% 0%
19.0715 1% 1% 9% 3%
31 1% 1% 0% 3%
31.933 0% 1% 0% 0%
32.623 4% 1% 9% 19%
38 10% 12% 0% 5%
38.1 1% 2% 0% 0%
38.143 25% 28% 9% 16%
All other rates provided (n=1 or 2)
13% 13% 0% 19%
Don’t know 41% 42% 55% 32%
Total 100% 100% 100% 100%
Q10D. And what rate for [FUEL USED] did you use when calculating your fuel tax credit entitlement on your most recent BAS? [RATE 1] Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Micro – All other industry market segment respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed petrol in their most recent BAS reporting period (n=244) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 194
Activity petrol was used for
Table 95: Activity petrol was used for by BAS lodgment frequency
Activity petrol was used for Total
Monthly A
Quarterly B
Annually C
Don’t know D
n=308 n=36 n=272 n=0 n=0
Agriculture, forestry or fishing 69% 33% 71%
Road transport 9% 17% 7%
Construction - Farming, forestry related construction
5% 3% 5%
Construction - Civil construction (e.g. infrastructure, roads etc.)
3% 11% 3%
Construction - Housing and commercial buildings
2% 0% 2%
Electricity generation 1% 6% 1%
Mining - Mining activity (incl. preparation and rehabilitation of mine sites)
1% 3% 1%
Manufacturing - Other manufacturing
1% 3% 1%
Marine Transport (e.g. shipping)
1% 0% 0%
Mining - Mining support services (usually conducted on mine sites)
0% 0% 0%
Construction - Mining related construction
0% 0% 0%
Manufacturing - Use as an ingredient (solvent)
0% 0% 1%
Rail Transport 0% 0% 0%
Other (Specify) 8% 25% 9%
Don’t know / can’t recall 0% 0% 0%
Total 100% 100% 100% 100% 100%
Q10C. What type of activity did you use [FUEL USED] for? Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed petrol in their most recent BAS reporting period (n=308)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 195
Table 96: Activity petrol was used for by process business calculates fuel tax credit amounts
Activity petrol was used for Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=308 n=222 n=86 n=0
Agriculture, forestry or fishing 69% 66% 70% -
Road transport 9% 9% 6% -
Construction - Farming, forestry related construction
5% 4% 7% -
Construction - Civil construction (e.g. infrastructure, roads etc.)
3% 5% 1% -
Construction - Housing and commercial buildings
2% 1% 2% -
Electricity generation 1% 1% 0% -
Mining - Mining activity (incl. preparation and rehabilitation of mine sites)
1% 1% 1% -
Manufacturing - Other manufacturing
1% 1% 1% -
Marine Transport (e.g. shipping)
1% 1% 0% -
Mining - Mining support services (usually conducted on mine sites)
0% 0% 0% -
Construction - Mining related construction
0% 0% 0% -
Manufacturing - Use as an ingredient (solvent)
0% 0% 0% -
Rail Transport 0% 0% 0% -
Other (Specify) 8% 11% 10% -
Don’t know / can’t recall 0% 0% 1% -
Total 100% 100% 100% -
Q10C. What type of activity did you use [FUEL USED] for? QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated their business calculates the fuel tax credits eligible to be claimed with no assistance from a tax professional OR Respondents who indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax professional AND indicated that the business claimed petrol in their most recent BAS reporting period (n=308)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 196
Table 97: Activity petrol was used for by Micro – All other industries subgroups
Activity petrol was used for Total
Agriculture, Fishing and
Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=244 n=196 n=11* n=37
Agriculture, forestry or fishing 78% 86%
C 45%
46%
A
Road transport 7% 5% 27% 11%
Construction - Farming, forestry related construction
5% 5% 0% 3%
Construction - Civil construction (e.g. infrastructure, roads etc.)
1% 0% 9% 3%
Construction - Housing and commercial buildings
1% 0% 0% 5%
Electricity generation 1% 1% 0% 3%
Manufacturing - Other manufacturing
1% 0% 0% 5%
Marine Transport (e.g. shipping)
1% 1% 0% 3%
Mining - Mining activity (incl. preparation and rehabilitation of mine sites)
0% 1% 0% 0%
Mining - Mining support services (usually conducted on mine sites)
0% 0% 0% 0%
Construction - Mining related construction
0% 0% 0% 0%
Manufacturing - Use as an ingredient (solvent)
0% 0% 0% 0%
Rail Transport 0% 0% 0% 0%
Other (Specify) 6% 2% 18% 22%
Don’t know / can’t recall 0% 1% 0% 0%
Total 100% 100% 100% 100%
Q10C. What type of activity did you use [FUEL USED] for?
Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries
sample file
Base: Micro – All other industry market segment respondents who indicated their business calculates the fuel tax credits eligible
to be claimed with no assistance from a tax professional OR Micro – All other industry market segment respondents who
indicated their business initially calculates the fuel tax credits eligible to be claimed and this is then checked by a tax
professional AND indicated that the business claimed petrol in their most recent BAS reporting period (n=244)
* Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 197
Confidence in using correct fuel tax credits rate
Table 98: Confidence in using correct fuel tax credits rate by BAS lodgment frequency
Confidence in using correct fuel tax credits rate
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
No confidence at all (0-1)
0% 0% 0% 0% 0%
Low confidence (2-3) 0% 0% 0% 0% 0%
Moderate confidence (4-6) 4% 1% 4% 0% 0%
Confident (7-8) 20% 19% 17% 0% 0%
Very confident (9-10)
75% 80% 77% 100% 100%
Don’t know 0% 0% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q11. How confident are you that your business used the correct rates for claiming fuel tax credits for this most recent BAS on a scale of 0 to 10, where 0 is no confidence at all and 10 is very confident? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 198
Table 99: Confidence in using correct fuel tax credits rate by process business calculates fuel tax credit
amounts
Confidence in using correct fuel tax credits rate
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
No confidence at all (0-1)
0% 0% 0% 1%
Low confidence (2-3) 0% 0% 1% 0%
Moderate confidence (4-6) 4% 4% 3% 6%
Confident (7-8) 20% 17% 16% 20%
Very confident (9-10)
75% 78% C
79% C
72% AB
Don’t know 0% 1% 1% 2%
Total 100% 100% 100% 100%
Q11. How confident are you that your business used the correct rates for claiming fuel tax credits for this most recent BAS on a scale of 0 to 10, where 0 is no confidence at all and 10 is very confident? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response)Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 199
Table 100: Confidence in using correct fuel tax credits rate by Micro – All other industries subgroups
Confidence in using correct fuel tax credits rate
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
No confidence at all (0-1)
0% 0% 0% 0%
Low confidence (2-3) 0% 0% 0% 0%
Moderate confidence (4-6) 4% 3% 6% 6%
Confident (7-8) 16% 19% B
10% A
15%
Very confident (9-10)
78% 77% 83% 78%
Don’t know 1% 1% 1% 1%
Total 100% 100% 100% 100%
Q11. How confident are you that your business used the correct rates for claiming fuel tax credits for this most recent BAS on a scale of 0 to 10, where 0 is no confidence at all and 10 is very confident? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 200
Ease or difficulties in managing fuel tax credit claims
Table 101: Ease or difficulties in managing fuel tax credit claims by BAS lodgment frequency
Ease or difficulties in managing fuel tax credit claims
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Very difficult (0-1)
1% 0% 1% 0% 0%
Difficult (2-3) 1% 2% 1% 0% 0%
Neither easy or difficult (4-6) 9% 8% 9% 0% 0%
Easy (7-8) 28% 25% 29% 50% 50%
Very easy (9-10)
60% 64% 59% 50% 50%
Don’t know 1% 0% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q12. Overall, how easy or difficult do you find managing your fuel tax credit claims on an ongoing basis on a scale of 0 to 10, where 0 is very difficult and 10 is very easy? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 201
Table 102: Ease or difficulties in managing fuel tax credit claims by process business calculates fuel tax
credit amounts
Ease or difficulties in managing fuel tax credit claims
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Very difficult (0-1)
1% 0% 1% 1%
Difficult (2-3) 1% 1% 1% 2%
Neither easy or difficult (4-6) 9% 9% 9% 10%
Easy (7-8) 28% 29% C
31% C
22% AB
Very easy (9-10)
60% 60% 57% 62%
Don’t know 1% 0% 2% 4%
Total 100% 100% 100% 100%
Q12. Overall, how easy or difficult do you find managing your fuel tax credit claims on an ongoing basis on a scale of 0 to 10, where 0 is very difficult and 10 is very easy? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response)Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 202
Table 103: Ease or difficulties in managing fuel tax credit claims by Micro – All other industries
subgroups
Ease or difficulties in managing fuel tax credit claims
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Very difficult (0-1)
1% 0% 1% 1%
Difficult (2-3) 1% 1% 1% 1%
Neither easy or difficult (4-6) 7% 6% 7% 11%
Easy (7-8) 28% 29% 24% 30%
Very easy (9-10)
62% 62% 65% 57%
Don’t know 1% 1% 1% 1%
Total 100% 100% 100% 100%
Q12. Overall, how easy or difficult do you find managing your fuel tax credit claims on an ongoing basis on a scale of 0 to 10, where 0 is very difficult and 10 is very easy? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,03)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 203
Change to record keeping practices
Table 104: Change to record keeping practices by BAS lodgment frequency
Change to record keeping practices
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Yes 6% 11% B
6% A
0%
0%
No 91% 88% 91% 100% 0%
Don’t know 3% 0% 3% 0% 100%
Total 100% 100% 100% 100% 100%
Q14A. Has your business had to change its record keeping practices for fuel tax credits as a result of any of the changes that came into effect on 1 July 2012? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 105: Change to record keeping practices by process business calculates fuel tax credit amounts
Change to record keeping practices
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Yes 6% 6% 8% 8%
No 91% 94% BC
89% A
85% A
Don’t know 3% 1%
3% C
8% B
Total 100% 100% 100% 100%
Q14A. Has your business had to change its record keeping practices for fuel tax credits as a result of any of the changes that came into effect on 1 July 2012? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response)Base: All respondents (n=1,028)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 204
Table 106: Change to record keeping practices by Micro – All other industries subgroups
Change to record keeping practices
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Yes 5% 5% 4% 5%
No 93% 93% 94% 92%
Don’t know 3% 2% 3% 2%
Total 100% 100% 100% 100%
Q14A. Has your business had to change its record keeping practices for fuel tax credits as a result of any of the changes that came into effect on 1 July 2012? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
Awareness and use of ATO information and tools
Table 107: Awareness and use of fuel tax credit rates on the ATO website by BAS lodgment frequency
Awareness and use of fuel tax credit rates on the ATO website
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Aware and currently using 21% 41% B
20% A
0%
50%
Aware and previously used 13% 18% 12% 0% 0%
Aware but never used 34% 22% B
34% A
50%
0%
Not aware 32% 17% B
33% A
50%
50%
Don’t know 1% 1% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q15A. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: Fuel tax credit rates available on the ATO website (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 205
Table 108: Awareness and use of fuel tax credit rates on the ATO website by process business calculates
fuel tax credit amounts
Awareness and use of fuel tax credit rates on the ATO website
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Aware and currently using 21% 28% C
23% C
7% AB
Aware and previously used 13% 15% C
13% C
6% AB
Aware but never used 34% 33% 31% 32%
Not aware 32% 24% BC
31% AC
53% AB
Don’t know 1% 1% 1% 2%
Total 100% 100% 100% 100%
Q15A. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: Fuel tax credit rates available on the ATO website (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 206
Table 109: Awareness and use of fuel tax credit rates on the ATO website by Micro – All other industries
subgroups
Awareness and use of fuel tax credit rates on the ATO website
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Aware and currently using 16% 11% BC
22% A
28% A
Aware and previously used 11% 10% 14% 11%
Aware but never used 38% 39% 34% 38%
Not aware 34% 39% BC
30% A
23% A
Don’t know 1% 2% 0% 0%
Total 100% 100% 100% 100%
Q15A. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: Fuel tax credit rates available on the ATO website (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
Table 110: Awareness and use of fuel tax credit worksheet that comes with BAS by BAS lodgment
frequency
Awareness and use of fuel tax credit worksheet that comes with BAS
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Aware and currently using 50% 35% B
51% A
100%
50%
Aware and previously used 11% 16% A
10% B
0%
0%
Aware but never used 25% 30% 24% 0% 0%
Not aware 14% 17% 14% 0% 50%
Don’t know 1% 2% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q15B. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit worksheet that comes with your BAS (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 207
Table 111: Awareness and use of fuel tax credit worksheet that comes with BAS by process business
calculates fuel tax credit amounts
Awareness and use of fuel tax credit worksheet that comes with BAS
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Aware and currently using 50% 58% BC
49% AC
14% AB
Aware and previously used 11% 10% 11% 10%
Aware but never used 25% 22% C
23% C
39% AB
Not aware 14% 8%
BC 14% AC
35% AB
Don’t know 1% 1% 2% 2%
Total 100% 100% 100% 100%
Q15B. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit worksheet that comes with your BAS (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 208
Table 112: Awareness and use of fuel tax credit worksheet that comes with BAS by Micro – All other
industries subgroups
Awareness and use of fuel tax credits worksheet that comes with BAS
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Aware and currently using 53% 56% 46% 51%
Aware and previously used 11% 10% 15% 11%
Aware but never used 22% 20% 25% 25%
Not aware 12% 11% 13% 12%
Don’t know 1% 1% 0% 1%
Total 100% 100% 100% 100%
Q15B. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit worksheet that comes with your BAS (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 209
Table 113: Awareness and use of fuel tax credit eligibility tool on the ATO website by BAS lodgment
frequency
Awareness and use of fuel tax credit eligibility tool on the ATO website
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Aware and currently using 8% 12% 8% 0% 50%
Aware and previously used 13% 23% B
12% A
0%
0%
Aware but never used 30% 27% 31% 0% 0%
Not aware 47% 34% B
47% A
100%
50%
Don’t know 2% 4% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q15C. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit eligibility tool available on the ATO website (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 210
Table 114: Awareness and use of fuel tax credit eligibility tool on the ATO website by process business
calculates fuel tax credit amounts
Awareness and use of fuel tax credits eligibility tool on the ATO website
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Aware and currently using 8% 10% 8% 4%
Aware and previously used 13% 16% C
13% C
6% AB
Aware but never used 30% 32% 28% 28%
Not aware 47% 40% BC
48% AC
61% AB
Don’t know 2% 2% 2% 2%
Total 100% 100% 100% 100%
Q15C. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit eligibility tool available on the ATO website (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 211
Table 115: Awareness and use of fuel tax credit eligibility tool on the ATO website by Micro – All other
industries subgroups
Awareness and use of fuel tax credit eligibility tool on the ATO website
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Aware and currently using 6% 4% C
6%
12% A
Aware and previously used 12% 10% 14% 15%
Aware but never used 32% 31% 34% 34%
Not aware 49% 53% 45% 38%
Don’t know 2% 2% 1% 2%
Total 100% 100% 100% 100%
Q15C. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit eligibility tool available on the ATO website (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
Table 116: Awareness and use of fuel tax credit calculator on the ATO website by BAS lodgment
frequency
Awareness and use of fuel tax credit calculator on the ATO website
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Aware and currently using 10% 13% 10% 0% 0%
Aware and previously used 7% 15% B
6% A
0%
0%
Aware but never used 32% 35% 33% 50% 50%
Not aware 50% 35% B
51% A
50%
50%
Don’t know 1% 2% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q15D. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit calculator available on the ATO website (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 212
Table 117: Awareness and use of fuel tax credit calculator on the ATO website by process business
calculates fuel tax credit amounts
Awareness and use of fuel tax credit calculator on the ATO website
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Aware and currently using 10% 12% C
9%
5% A
Aware and previously used 7% 8% 8% 2%
Aware but never used 32% 35% 31% 28%
Not aware 50% 44% BC
50% AC
62% AB
Don’t know 1% 1% 2% 2%
Total 100% 100% 100% 100%
Q15D. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit calculator available on the ATO website (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 213
Table 118: Awareness and use of fuel tax credit calculator on the ATO website by Micro – All other
industries subgroups
Awareness and use of fuel tax credit calculator on the ATO website
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Aware and currently using 10% 8% 10% 14%
Aware and previously used 7% 3%
BC 8% A
8% A
Aware but never used 32% 32% 33% 35%
Not aware 50% 55% C
48%
43% A
Don’t know 1% 2% 1% 1%
Total 100% 100% 100% 100%
Q15D. The ATO produces a range of information and tools to assist businesses in managing their fuel tax credit claims. Please let me know if you are aware of the following tools, if you have ever used them, and if you are currently using them: The fuel tax credit calculator available on the ATO website (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 214
Usefulness of ATO information and tools
Table 119: Usefulness of fuel tax credit rates on the ATO website by BAS lodgment frequency
Usefulness of fuel tax credit rates on the ATO website
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=541 n=410 n=130 n=0 n=1*
Very useful 62% 72% B
60% A
-
100%
Somewhat useful 29% 24% 31% - 0%
Not very useful 2% 2% 2% - 0%
Not at all useful 1% 1% 1% - 0%
Don’t know /can’t recall 5% 2% 6% - 0%
Total 100% 100% 100% - 100%
Q16Ai. How useful do you find the fuel tax credit rates available on the ATO website? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit rates available on the ATO website (n=541) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 215
Table 120: Usefulness of fuel tax credit rates on the ATO website by process business calculates fuel tax
credit amounts
Usefulness of fuel tax credit rates on the ATO website
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=541 n=370 n=139 n=32
Very useful 62% 63% 63% 56%
Somewhat useful 29% 30% 29% 25%
Not very useful 2% 2% 1% 6%
Not at all useful 1% 1% 1% 0%
Don’t know /can’t recall 5% 4% 6% 13%
Total 100% 100% 100% 100%
Q16Ai. How useful do you find the fuel tax credit rates available on the ATO website? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit rates available on the ATO website (n=541)
Table 121: Usefulness of fuel tax credit rates on the ATO website by Micro – All other industries
subgroups
Usefulness of fuel tax credit rates on the ATO website
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=280 n=136 n=78 n=66
Very useful 61% 60% 58% 68%
Somewhat useful 30% 32% 31% 24%
Not very useful 3% 1% 4% 3%
Not at all useful 1% 0% 1% 3%
Don’t know /can’t recall 5% 7% 6% 2%
Total 100% 100% 100% 100%
Q16Ai. How useful do you find the fuel tax credit rates available on the ATO website? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 216
Base: Micro – All other industry market segment respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit rates available on the ATO website (n=280)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 217
Table 122: Usefulness of fuel tax credit worksheet that comes with BAS by BAS lodgment frequency
Usefulness of fuel tax credit worksheet that comes with BAS
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=890 n=778 n=109 n=2* n=1*
Very useful 68% 62% 68% 100% 100%
Somewhat useful 24% 26% 24% 0% 0%
Not very useful 3% 5% 3% 0% 0%
Not at all useful 2% 3% 1% 0% 0%
Don’t know /can’t recall 3% 5% 3% 0% 0%
Total 100% 100% 100% 100% 100%
Q16Bi. How useful do you find the fuel tax credit worksheet that comes with the BAS? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit worksheet that comes with the BAS (n=890) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 123: Usefulness of fuel tax credit worksheet that comes with BAS by process business calculates
fuel tax credit amounts
Usefulness of fuel tax credit worksheet that comes with BAS
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=890 n=600 n=229 n=61
Very useful 68% 71% C
66% C
41% AB
Somewhat useful 24% 22% C
26%
38% A
Not very useful 3% 3% 4% 3%
Not at all useful 2% 2% 1% 2%
Don’t know /can’t recall 3% 2% 3% 16%
Total 100% 100% 100% 100%
Q16Bi. How useful do you find the fuel tax credit worksheet that comes with the BAS? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit worksheet that comes with the BAS (n=890)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 218
Table 124: Usefulness of fuel tax credit worksheet that comes with BAS by Micro – All other industries
subgroups
Usefulness of fuel tax credit worksheet that comes with BAS
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=673 n=436 n=132 n=105
Very useful 68% 71% 65% 68%
Somewhat useful 24% 23% 26% 26%
Not very useful 3% 3% 2% 3%
Not at all useful 2% 0% 5% 2%
Don’t know /can’t recall 3% 3% 2% 2%
Total 100% 100% 100% 100%
Q16Bi. How useful do you find the fuel tax credit worksheet that comes with the BAS? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit worksheet that comes with the BAS (n=673)
Table 125: Future access of fuel tax credit worksheet online via the ATO website by BAS lodgment
frequency
Future access of fuel tax credit worksheet online via the ATO website
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=890 n=778 n=109 n=2* n=1*
Yes 41% 51% 41% 50% 100%
No 56% 45% 56% 50% 0%
Don’t know 3% 4% 3% 0% 0%
Total 100% 100% 100% 100% 100%
Q16Biii. Would you consider accessing the Fuel Tax Credit Sheet online via the ATO website rather than in hardcopy in future? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit worksheet that comes with the BAS (n=890) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 219
Table 126: Future access of fuel tax credit worksheet online via the ATO website by process business
calculates fuel tax credit amounts
Future access of fuel tax credit worksheet online via the ATO website
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=890 n=600 n=229 n=61
Yes 41% 41% 48% 38%
No 56% 57% 49% 56%
Don’t know 3% 2% 3% 7%
Total 100% 100% 100% 100%
Q16Biii. Would you consider accessing the Fuel Tax Credit Sheet online via the ATO website rather than in hardcopy in future? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit worksheet that comes with the BAS (n=890)
Table 127: Future access of fuel tax credit worksheet online via the ATO website by Micro – All other
industries subgroups
Future access of fuel tax credit worksheet online via the ATO website
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=673 n=436 n=132 n=105
Yes 39% 35% C
44%
48% A
No 58% 62% B
50% A
52%
Don’t know 3% 3% 6% 0%
Total 100% 100% 100% 100%
Q16Biii. Would you consider accessing the Fuel Tax Credit Sheet online via the ATO website rather than in hardcopy in future? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit worksheet that comes with the BAS (n=673)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 220
Table 128: Usefulness of fuel tax credit eligibility tool on the ATO website by BAS lodgment frequency
Usefulness of fuel tax credit eligibility tool on the ATO website
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=338 n=75 n=262 n=0 n=1*
Very useful 48% 51% 47% - 100%
Somewhat useful 36% 33% 37% - 0%
Not very useful 5% 3% 5% - 0%
Not at all useful 2% 0% 3% - 0%
Don’t know /can’t recall 9% 13% 8% - 0%
Total 100% 100% 100% - 100%
Q16Ci. How useful do you find the fuel tax credit eligibility tool available on the ATO website? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit eligibility tool available on the ATO website (n=338) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 129: Usefulness of fuel tax credit eligibility tool on the ATO website by process business calculates
fuel tax credit amounts
Usefulness of fuel tax credit eligibility tool on the ATO website
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=338 n=232 n=83 n=23*
Very useful 48% 48% 52% 35%
Somewhat useful 36% 35% 37% 43%
Not very useful 5% 5% 2% 9%
Not at all useful 2% 2% 2% 4%
Don’t know /can’t recall 9% 10% 6% 9%
Total 100% 100% 100% 100%
Q16Ci. How useful do you find the fuel tax credit eligibility tool available on the ATO website? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit eligibility tool available on the ATO website (n=338) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 221
Table 130: Usefulness of fuel tax credit eligibility tool on the ATO website by Micro – All other industries
subgroups
Usefulness of fuel tax credit eligibility tool on the ATO website
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=183 n=93 n=44 n=46
Very useful 48% 46% 41% 57%
Somewhat useful 39% 43% 36% 33%
Not very useful 5% 4% 9% 4%
Not at all useful 2% 2% 0% 2%
Don’t know /can’t recall 7% 4% 14% 4%
Total 100% 100% 100% 100%
Q16Ci. How useful do you find the fuel tax credit eligibility tool available on the ATO website? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit eligibility tool available on the ATO website (n=183)
Table 131: Usefulness of fuel tax credit calculator on the ATO website by BAS lodgment frequency
Usefulness of fuel tax credit calculator on the ATO website
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=260 n=198 n=62 n=0 n=0
Very useful 67% 68% 67% - -
Somewhat useful 25% 27% 24% - -
Not very useful 2% 2% 3% - -
Not at all useful 0% 0% 1% - -
Don’t know /can’t recall 5% 3% 6% - -
Total 100% 100% 100% - -
Q16Di. How useful do you find the fuel tax credit calculator available on the ATO website? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit calculator available on the ATO website (n=260)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 222
Table 132: Usefulness of fuel tax credit calculator on the ATO website by process business calculates
fuel tax credit amounts
Usefulness of fuel tax credit calculator on the ATO website
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=260 n=174 n=67 n=19*
Very useful 68% 72% B
55% A
63%
Somewhat useful 24% 21% B
36% A
21%
Not very useful 2% 4% 0% 0%
Not at all useful 0% 1% 1% 0%
Don’t know /can’t recall 6% 3% 7% 16%
Total 100% 100% 100% 100%
Q16Di. How useful do you find the fuel tax credit calculator available on the ATO website? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit calculator available on the ATO website (n=260) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 223
Table 133: Usefulness of fuel tax credit calculator on the ATO website by Micro – All other industries
subgroups
Usefulness of fuel tax credit calculator on the ATO website
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=147 n=73 n=38 n=36
Very useful 68% 64% 63% 81%
Somewhat useful 24% 27% 21% 19%
Not very useful 2% 3% 3% 0%
Not at all useful 0% 0% 0% 0%
Don’t know /can’t recall 6% 5% 13% 0%
Total 100% 100% 100% 100%
Q16Di. How useful do you find the fuel tax credit calculator available on the ATO website? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit calculator available on the ATO website (n=147)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 224
Requirement for further information
Table 134: Requirement for further information by BAS lodgment frequency
Requirement for further information
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Yes 7% 5% 8% 0% 0%
No 92% 95% 91% 100% 100%
Don’t know 1% 0% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q17A. Are there any aspects of fuel tax credits that you feel you require more information on? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 135: Requirement for further information by process business calculates fuel tax credit amounts
Requirement for further information
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Yes 7% 6% C
7%
11% A
No 92% 94% C
92%
87% A
Don’t know 1% 0% 2% 2%
Total 100% 100% 100% 100%
Q17A. Are there any aspects of fuel tax credits that you feel you require more information on? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 225
Table 136: Requirement for further information by Micro – All other industries subgroups
Requirement for further information
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Yes 7% 6% 8% 6%
No 92% 93% 91% 93%
Don’t know 1% 1% 1% 1%
Total 100% 100% 100% 100%
Q17A. Are there any aspects of fuel tax credits that you feel you require more information on? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
Table 137: Specific aspects where more information is needed by BAS lodgment frequency
Specific aspects where more information is needed
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=106 n=10* n=96 n=0 n=0
The different rates that apply to different fuels and their uses
45% 50% 45% - -
Eligibility for fuel tax credits 24% 50% 21% - -
All of it/more information generally
43% 30% 45% - -
Other (Specify) 10% 0% 10% - -
Don’t know /can’t recall 1% 0% 1% - -
Total 100% 100% 100% - -
Q17B. What aspect of fuel tax credits do you need more information on specifically? (Multiple response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated that they require more information on fuel tax credits (n=106) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 226
Table 138: Specific aspects where more information is needed by process business calculates fuel tax
credit amounts
Specific aspects where more information is needed
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=106 n=872 n=379 n=250
The different rates that apply to different fuels and their uses
45% 55% 40% 32%
Eligibility for fuel tax credits 24% 26% 20% 21%
All of it/more information generally
43% 30% C
52%
61% A
Other (Specify) 10% 11% 12% 4%
Don’t know /can’t recall 1% 0% 0% 4%
Total 100% 100% 100% 100%
Q17B. What aspect of fuel tax credits do you need more information on specifically? (Multiple response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated that they require more information on fuel tax credits (n=106)
Table 139: Specific aspects where more information is needed by Micro – All other industries subgroups
Specific aspects where more information is needed
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=68 n=40 n=17* n=11*
The different rates that apply to different fuels and their uses
45% 53% 18% 45%
Eligibility for fuel tax credits 24% 20% 41% 27%
All of it/more information generally
43% 43% 35% 45%
Other (Specify) 10% 13% 12% 0%
Don’t know /can’t recall 1% 0% 6% 0%
Total 100% 100% 100% 100%
Q17B. What aspect of fuel tax credits do you need more information on specifically? (Multiple response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated that they require more information on fuel tax credits (n=68) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 227
Table 140: Preferred channel to receive additional information by BAS lodgment frequency
Preferred channel to receive additional information
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=105 n=217 n=1,280 n=0 n=0
Mail/hardcopy letter from ATO 59% 30% 61% - -
Email from ATO 28% 60% 26% - -
Newsletter / brochure provided with BAS
5% 0% 5% - -
Worksheet / instructions / examples provided with BAS
3% 0% 3% - -
Via my tax agent/BAS agent/tax professional
1% 0% 1% - -
Via in person ATO seminar 1% 0% 1% - -
SMS from ATO 0% 0% 0% - -
Media/industry publications 0% 0% 0% - -
ATO website 0% 10% 0% - -
Via ATO webinar 0% 0% 0% - -
Other (Specify) 2% 0% 2% - -
Don’t know / can’t recall 0% 0% 0% - -
Total 100% 100% 100% - -
Q18. What would be your preferred way of receiving this additional information? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: Respondents who indicated that they require more information on fuel tax credits and identified a specific aspect (n=105)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 228
Table 141: Preferred channel to receive additional information by process business calculates fuel tax
credit amounts
Preferred channel to receive additional information
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=105 n=53 n=25* n=27*
Mail/hardcopy letter from ATO 59% 57% 48% 70%
Email from ATO 28% 28% 40% 22%
Newsletter / brochure provided with BAS
5% 8% 0% 4%
Worksheet / instructions / examples provided with BAS
3% 4% 4% 0%
Via my tax agent/BAS agent/tax professional
1% 0% 0% 4%
Via in person ATO seminar 1% 0% 4% 0%
SMS from ATO 0% 0% 0% 0%
Media/industry publications 0% 0% 0% 0%
ATO website 0% 2% 0% 0%
Via ATO webinar 0% 0% 0% 0%
Other (Specify) 2% 2% 4% 0%
Don’t know / can’t recall 0% 0% 0% 0%
Total 100% 100% 100% 100%
Q18. What would be your preferred way of receiving this additional information? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: Respondents who indicated that they require more information on fuel tax credits and identified a specific aspect (n=105) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 229
Table 142: Preferred channel to receive additional information by Micro – All other industries subgroups
Preferred channel to receive additional information
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=68 n=40 n=17* n=11*
Mail/hardcopy letter from ATO 59% 70% 44% 45%
Email from ATO 25% 15% 44% 36%
Newsletter / brochure provided with BAS
4% 5% 0% 9%
Worksheet / instructions / examples provided with BAS
4% 3% 6% 9%
Via my tax agent/BAS agent/tax professional
1% 3% 0% 0%
Via in person ATO seminar 1% 0% 6% 0%
Other (Specify) 2% 5% 0% 0%
Don’t know / can’t recall 0% 0% 0% 0%
Total 100% 100% 100% 100%
Q18. What would be your preferred way of receiving this additional information? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents who indicated that they require more information on fuel tax credits and identified a specific aspect (n=68) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 230
Table 143: Preferred channel to receive future information by BAS lodgment frequency
Preferred channel to receive future information
Total Monthly
A Quarterly
B Annually
C Don’t know
D
n=1,501 n=217 n=1,280 n=2* n=2*
Mail/hardcopy letter from ATO 43% 34% 43% 50% 50%
Email from ATO 27% 44% 25% 0% 50%
Worksheet / instructions / examples provided with BAS
12% 7% 12% 50% 0%
Newsletter / brochure provided with BAS
10% 8% 10% 0% 0%
Via my tax agent/BAS agent/tax professional
5% 2% 5% 0% 0%
ATO website 2% 4% 2% 0% 0%
SMS from ATO 0% 0% 0% 0% 0%
Media/industry publications 0% 0% 0% 0% 0%
Via in person ATO seminar 0% 0% 0% 0% 0%
Via ATO webinar 0% 0% 0% 0% 0%
Other (Specify) 1% 1% 1% 0% 0%
Don’t know / can’t recall 1% 0% 1% 0% 0%
Total 100% 100% 100% 100% 100%
Q19. What would be your most preferred channel for receiving information about any future changes to fuel tax credit rates? (Single response) Q1A. Does your business lodge its BAS monthly or quarterly? (Single response) Base: All respondents (n=1,501) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 231
Table 144: Preferred channel to receive future information by process business calculates fuel tax credit
amounts
Preferred channel to receive future information
Total
Self-Preparers
A
Self-Preparers with Tax Professional
assistance B
Fuel tax credit claimants who use Tax Professionals
C
n=1,501 n=872 n=379 n=250
Mail/hardcopy letter from ATO 43% 42%
36% C
48% B
Email from ATO 27% 27% B
34% AC
24% B
Worksheet / instructions / examples provided with BAS
12% 14% C
11% C
5% AB
Newsletter / brochure provided with BAS
10% 12% BC
7% A
4% A
Via my tax agent/BAS agent/tax professional
5% 1%
BC 7%
AC 13% AB
ATO website 2% 2% 4% 2%
SMS from ATO 0% 0% 1% 0%
Media/industry publications 0% 0% 0% 0%
Via in person ATO seminar 0% 0% 0% 0%
Via ATO webinar 0% 0% 0% 0%
Other (Specify) 1% 1% 1% 1%
Don’t know / can’t recall 1% 0% 0% 2%
Total 100% 100% 100% 100%
Q19. What would be your most preferred channel for receiving information about any future changes to fuel tax credit rates? (Single response) QS2. Which of the following best describes the process by which your business calculates fuel tax credit amounts to be claimed on the BAS? (Single response) Base: All respondents (n=1,501)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 232
Table 145: Preferred channel to receive future information by Micro – All other industries subgroups
Preferred channel to receive future information
Total Agriculture, Fishing
and Forestry A
Transport, Postal and Warehousing
B
Remaining All Other Industries
C
n=1,039 n=653 n=216 n=170
Mail/hardcopy letter from ATO 44% 46% 48% 35%
Email from ATO 22% 19% 28% 28%
Worksheet / instructions / examples provided with BAS
15% 15% 12% 15%
Newsletter / brochure provided with BAS
10% 12% 5% 10%
Via my tax agent/BAS agent/tax professional
5% 5% 4% 6%
ATO website 2% 2% 1% 4%
SMS from ATO 0% 0% 0% 1%
Media/industry publications 0% 0% 0% 1%
Via in person ATO seminar 0% 0% 0% 0%
Via ATO webinar 0% 0% 0% 0%
Other (Specify) 1% 1% 0% 0%
Don’t know / can’t recall 0% 0% 1% 1%
Total 100% 100% 100% 100%
Q19. What would be your most preferred channel for receiving information about any future changes to fuel tax credit rates? (Single response) Micro – All other industries subgroups determined from industry provided in the fuel tax credit Micro – All other industries sample file Base: Micro – All other industry market segment respondents (n=1,039)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 233
8.2. Tax Professionals questionnaire
8.2.1. Closed ended and coded questions
Table 146: Awareness of fuel tax credit rate changes by number of clients that claimed fuel tax credits
Awareness of fuel tax credit rate changes
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 98% 98% 95% 100% 100%
No 1% 1% 3% 0% 0%
Don’t know 1% 1% 2% 0% 0%
Total 100% 100% 100% 100% 100%
Q1. Are you aware of any changes to fuel tax credit rates that came into effect from 1 July 2012? (Single response) Number of clients that claimed fuel tax credits subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 234
Table 147: Unprompted awareness of fuel tax credit rate changes by number of clients that claimed fuel
tax credits
Unprompted awareness of fuel tax credit rate changes
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Change in rates / Changes in place since 1 July 2012
61% 58% 63% 60% 66%
Changed / reduced rates due to carbon charge
15% 18% 12% 20% 6%
Changed eligibility / who can claim
13% 8% 20% 20% 6%
Rates changed for heavy vehicles (including vehicles over 4.5 ton)
10% 10% 7% 11% 13%
Reduction in fuel tax credit / rates
9% 13% 8% 3% 6%
Change of rates for blended fuels
6% 6% 7% 11% 0%
Change of rates for gaseous fuels
6% 6% 5% 11% 0%
Changed / increased rate for liquid fuels for off road
6% 6% 7% 11% 0%
Reduction of rate for heavy vehicles (including on road)
5% 6% 5% 3% 3%
Use of rate at date fuel acquired 3% 1% 7% 3% 3%
On road rate 3% 4% 0% 3% 6%
Changed rate for diesel 3% 3% 5% 0% 0%
Reduced on-road rates 3% 2% 2% 3% 6%
Increased rates 3% 4% 2% 3% 0%
Off road rate 3% 3% 2% 6% 0%
All changes 2% 0% 3% 3% 3%
Reduction in rate for diesel 2% 3% 2% 0% 0%
Changed rate for LPG 1% 0% 3% 3% 0%
Rebate for off road trucks 1% 1% 0% 0% 3%
Other 3% 4% 3% 3% 0%
Don’t know/ unsure 0% 0% 2% 0% 0%
Q2. What changes are you aware of? (Open ended) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated they are aware of the fuel tax credit changes that came into effect from 1 July 2012 (n=232)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 235
Table 148: Total awareness of reduced to include a carbon charge by number of clients that claimed fuel
tax credits
Total awareness of reduced to include a carbon charge
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 70% 72% 71% 66% 66%
No 14% 14% 19% 14% 6%
Don’t know 16% 15% 10% 20% 28%
Total 100% 100% 100% 100% 100%
Q3A. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? Many fuel tax credit rates were reduced to include a carbon charge (tax) (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
Table 149: Total awareness of rate for heavy vehicles that travel on public roads reduced by number of
clients that claimed fuel tax credits
Total awareness of rate for heavy vehicles that travel on public roads reduced
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 90% 91% 86% 94% 94%
No 6% 6% 10% 6% 0%
Don’t know 3% 3% 5% 0% 6%
Total 100% 100% 100% 100% 100%
Q3B. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rate for heavy vehicles that travel on a public road has been reduced (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 236
Table 150: Total awareness of rates for some off-road activities increased by number of clients that
claimed fuel tax credits
Total awareness of rates for some off road activities increased
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 61% 60% 57% 66% 66%
No 20% 20% 21% 23% 16%
Don’t know 19% 20% 22% 11% 19%
Total 100% 100% 100% 100% 100%
Q3C. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rates were increased for some off-road activities such as civil construction (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
Table 151: Total awareness of changes to rates for gaseous fuels by number of clients that claimed fuel
tax credits
Total awareness of changes to rates for gaseous fuels
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 65% 60% 68% 83% 59%
No 13% 16% 10% 11% 6%
Don’t know 22% 24% 22% 6% 34%
Total 100% 100% 100% 100% 100%
Q3D. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 237
Table 152: Source of awareness of the changes to fuel tax credits was known by number of clients that
claimed fuel tax credits
Source of awareness of the changes to fuel tax credits was known
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=233 n=108 n=59 n=34 n=32
Hard copy letter from the ATO 49% 51% 51% 41% 47%
ATO website 40% 37% 44% 47% 34%
ATO's BAS Agent electronic newsletter article
37% 36% 39% 41% 31%
Worksheet / instructions / example provided with BAS
31% 33% 34% 26% 25%
Newsletter / brochure provided with BAS
22% 23% 22% 32% 9%
eLink message 18% 15% 12% 21% 34%
ATO's Tax Agent electronic magazine article
18% 10% 17% 32% 28%
Industry magazines / websites / publications
9% 8% 7% 9% 13%
Word of mouth / colleagues 5% 5% 8% 3% 3%
News and media reports 3% 1% 2% 9% 3%
Face to face presentation delivered by ATO
0% 0% 0% 0% 0%
Other (Specify) 9% 9% 5% 15% 9%
Don’t know / can’t recall 0% 1% 0% 0% 0%
Total 100% 100% 100% 100% 100%
Q4. How did you become aware of the changes to fuel tax credits that came into effect on 1 July 2012? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated they were aware of any of the specific fuel tax credit changes included at question 3A to 3D (n=233)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 238
Table 153: Need to inform clients of fuel tax credit rate changes by number of clients that claimed fuel tax
credits
Need to inform clients of fuel tax credit rate changes
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 63% 62% 60% 66% 72%
No 33% 35% 33% 34% 25%
Don’t know 3% 3% 6% 0% 3%
Total 100% 100% 100% 100% 100%
Q5A. Did you/your practice need to inform business clients about the changes to the fuel tax credits that came into effect from 1 July 2012? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
Table 154: Process undertaken to inform clients of fuel tax credit rate changes by number of clients that
claimed fuel tax credits
Process undertaken to inform clients of fuel tax credit rate changes
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=152 n=68 n=38 n=23* n=23
Tailored advice to individual clients affected by changes in rates
72% 69% 82% 65% 74%
General communication to all clients (e.g. client newsletter)
21% 19% 16% 35% 22%
Other (Specify) 13% 15% 11% 13% 9%
Total 100% 100% 100% 100% 100%
Q5B. Which of the following did you/your practice undertake in terms of informing clients about the changes to the fuel tax credits that cam e into effect from 1 July 2012? (Multiple response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated that they had informed business clients about the changes to fuel tax credits that came into effect from 1 July 2012 (n=152) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 239
Table 155: Reason for not informing clients of fuel tax credit rate changes by number of clients that
claimed fuel tax credits
Reason for not informing clients of fuel tax credit rate changes
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=80 n=39 n=21* n=12* n=8*
We manage all fuel tax credits calculations so client/s doesn't need to know actual rates
50 24 15 5 6
No clients were affected by the changes
9 5 3 0 1
Other (Specify) 21 10 3 7 1
Total 80 39 21 12 8
Q5C. Why was there no need for you/your practice to inform business clients of the changes to the fuel tax credits that came into effect from 1 July 2012? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated that they had not informed business clients about the changes to fuel tax credits that came into effect from 1 July 2012 (n=80) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 156: Received queries from clients about fuel tax credit rate changes by number of clients that
claimed fuel tax credits
Received queries from clients about fuel tax credit rate changes
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 15% 11% 14% 20% 22%
No 84% 88% 84% 77% 78%
Don’t know 1% 1% 2% 3% 0%
Total 100% 100% 100% 100% 100%
Q6A. Have you received any queries from your business clients that claim fuel tax credits specifically about the changes to fuel tax credits that came into effect from 1 July 2012? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 240
Table 157: Sufficient information to answer queries from clients about fuel tax credit rate changes by
number of clients that claimed fuel tax credits
Sufficient information to answer queries from clients about fuel tax credit rate changes
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=35 n=12* n=9* n=7* n=7*
Yes 32 12 8 5 7
No 2 0 0 2 0
Don’t know 1 0 1 0 0
Total 35 12 9 7 7
Q6B. Did you have sufficient information to answer these queries? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated they had received queries from business clients that claim fuel tax credits specifically about the changes to fuel tax credits that came into effect on 1 July 2012 (n=240) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 158: Sufficient information to advise clients on reduced to include a carbon charge by number of
clients that claimed fuel tax credits
Sufficient information to advise clients on reduced to include a carbon charge
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 63% 61% 59% 71% 66%
No 18% 15% 19% 20% 22%
Not applicable – no clients 11% 17% 10% 3% 0%
Don’t know 9% 6% 13% 6% 13%
Total 100% 100% 100% 100% 100%
Q7A. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits that came into effect from 1 July 2012? Many fuel tax credit rates were reduced to include a carbon charge (tax) (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 241
Table 159: Sufficient information to advise clients on heavy vehicles that travel on public roads reduced
by number of clients that claimed fuel tax credits
Sufficient information to advise clients on heavy vehicles that travel on public roads reduced
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 82% 83% 76% 83% 88%
No 9% 6% 13% 11% 6%
Not applicable – no clients 6% 9% 6% 3% 0%
Don’t know 3% 2% 5% 3% 6%
Total 100% 100% 100% 100% 100%
Q7B. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rate for heavy vehicles that travel on a public road has been reduced (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
Table 160: Sufficient information to advise clients on rates for some off-road activities increased by
number of clients that claimed fuel tax credits
Sufficient information to advise clients on rates for some off-road activities increased
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 48% 43% 43% 63% 56%
No 12% 10% 16% 14% 9%
Not applicable – no clients 35% 44% 33% 20% 28%
Don’t know 5% 4% 8% 3% 6%
Total 100% 100% 100% 100% 100%
Q7C. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits that came into effect from 1 July 2012? The fuel tax credit rates were increased for some off-road activities such as civil construction (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 242
Table 161: Sufficient information to advise clients on changes to rates for gaseous fuels by number of
clients that claimed fuel tax credits
Sufficient information to advise clients on changes to rates for gaseous fuels
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 44% 36%
C 43%
63%
A 50%
No 11% 7% 17% 14% 9%
Not applicable – no clients 39% 53%
B 30%
A 20%
31%
Don’t know 6% 4% 10% 3% 9%
Total 100% 100% 100% 100% 100%
Q7D. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits that came into effect from 1 July 2012? There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
Table 162: Sufficient information to advise clients on no changes for primary producers by number of
clients that claimed fuel tax credits
Sufficient information to advise clients on no changes for primary producers
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 50% 44% 46% 69% 59%
No 9% 6% 16% 9% 6%
Not applicable – no clients 32% 44%
B 24%
A 20%
22%
Don’t know 9% 6% 14% 3% 13%
Total 100% 100% 100% 100% 100%
Q7E. Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits that came into effect from 1 July 2012? There were no changes for primary producers (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 243
Table 163: Ease or difficulties in managing fuel tax credit claims by number of clients that claimed fuel tax
credits
Ease or difficulties in managing fuel tax credit claims
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Very difficult (0-1)
2% 2% 3% 0% 3%
Difficult (2-3) 8% 5% 14% 9% 3%
Neither easy or difficult (4-6) 38% 42% 27% 40% 41%
Easy (7-8) 30% 29% 30% 23% 38%
Very easy (9-10)
19% 17% 21% 29% 13%
Don’t know 4% 5% 5% 0% 3%
Total 100% 100% 100% 100% 100%
Q8. On a scale of 0 to 10, where 0 is very difficult and 10 is very easy, how easy or difficult do you think your business clients find managing their fuel tax credit claims? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 244
Table 164: Reason for easy / difficult rating by number of clients that claimed fuel tax credits – Total easy
(7-10)
Reason for easy / difficult rating Total
One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=117 n=51 n=32 n=18* n=16*
Client keeps record of litres used / receipts / invoices
20% 18% 19% 33% 13%
Client leaves it to us / book keeper
19% 27% 16% 11% 6%
It's simple / easy / uncomplicated
15% 16% 16% 17% 13%
Use the fuel tax credit calculator/ work sheet on the ATO website (including provides up to date rates)
12% 4% 22% 11% 19%
Difficulty retaining all invoices / receipts / detailed records
9% 14% 6% 0% 13%
Client is advised / helped by us / we have a working process in place
9% 8% 16% 6% 6%
Client uses fuel card / fuel supplier provides fuel information
8% 8% 9% 6% 6%
Difficulty allocating fuel to different uses
5% 4% 3% 11% 6%
Client doesn't understand or know what can be claimed / doesn't care
4% 4% 0% 11% 6%
Client supplies information 4% 2% 9% 0% 0%
Record keeping / need to keep information
3% 4% 3% 0% 6%
Calculations / calculation process
3% 4% 3% 0% 0%
Client is set up with accounting software
3% 2% 3% 11% 0%
Client understands / has no difficulties
3% 6% 0% 0% 0%
We teach / train client how to maintain records
3% 0% 6% 0% 6%
Info in BAS is sufficient 3% 2% 3% 6% 0%
Time consuming for the client / it's lots of work
2% 2% 0% 0% 6%
Small number of clients who claim fuel tax credits
2% 2% 0% 0% 6%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 245
Reason for easy / difficult rating Total
One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=117 n=51 n=32 n=18* n=16*
Depends on client's understanding / record keeping ability
2% 0% 0% 0% 13%
There is information online (general)
2% 2% 3% 0% 0%
Rate changes (including regular rate changes)
1% 0% 0% 6% 0%
It's a small company 1% 2% 0% 0% 0%
Available information unclear / hard to find
1% 0% 3% 0% 0%
No response 1% 0% 0% 0% 6%
Other (Specify) 5% 8% 3% 6% 0%
Q9. Why do you say that? (Open ended) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who provided a 7-10 easy / difficult rating (n=117) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 246
Table 165: Reason for easy / difficult rating by number of clients that claimed fuel tax credits – Neither
easy or difficult (4-6)
Reason for easy / difficult rating Total
One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=90 n=46 n=17* n=14* n=13*
Client doesn't understand or know what can be claimed / doesn't care
16% 15% 6% 21% 23%
Difficulty retaining all invoices / receipts / detailed records
14% 15% 18% 14% 8%
Client leaves it to us / book keeper
12% 13% 12% 14% 8%
Difficulty allocating fuel to different uses
10% 9% 6% 14% 15%
Time consuming for the client / it's lots of work
9% 4% 18% 0% 23%
Client keeps record of litres used / receipts / invoices
8% 9% 6% 0% 15%
Client is advised / helped by us / we have a working process in place
6% 9% 6% 0% 0%
Record keeping / need to keep information
4% 9% 0% 0% 0%
Small number of clients who claim fuel tax credits
4% 7% 0% 7% 0%
Client uses fuel card / fuel supplier provides fuel information
3% 4% 6% 0% 0%
Changes are made to taxation legislation too often
3% 2% 0% 14% 0%
Client supplies information 3% 4% 0% 0% 8%
Depends on client's understanding / record keeping ability
3% 0% 6% 7% 8%
It is complex 3% 0% 18% 0% 0%
Calculations / calculation process
2% 4% 0% 0% 0%
Rate changes (including regular rate changes)
2% 2% 0% 0% 8%
It's a small company 2% 4% 0% 0% 0%
Rebate amount not worth the time
3% 2% 12% 0% 0%
Difficulty calculating 2% 2% 6% 0% 0%
There is information online (general)
2% 2% 0% 0% 8%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 247
Reason for easy / difficult rating Total
One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=90 n=46 n=17* n=14* n=13*
Available information unclear / hard to find
2% 4% 0% 0% 0%
Client understands / has no difficulties
1% 0% 0% 7% 0%
Use the fuel tax credit calculator/ work sheet on the ATO website (including provides up to date rates)
1% 2% 0% 0% 0%
It's simple / easy / uncomplicated
1% 2% 0% 0% 0%
Other (Specify) 13% 11% 18% 29% 0%
Q9. Why do you say that? (Open ended) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who provided a 4-6 easy / difficult rating (n=90) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 248
Table 166: Reason for easy / difficult rating by number of clients that claimed fuel tax credits – Total
difficult (0-3)
Reason for easy / difficult rating Total
One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=23* n=7* n=11* n=3* n=2*
Client doesn't understand or know what can be claimed / doesn't care
9 1 7 1 0
Difficulty retaining all invoices / receipts / detailed records
6 2 2 1 1
Difficulty allocating fuel to different uses
4 2 0 2 0
Time consuming for the client / it's lots of work
3 2 1 0 0
Rate changes (including regular rate changes)
3 0 2 0 0
Client leaves it to us / book keeper
2 1 1 0 0
Changes are made to taxation legislation too often
2 0 2 0 0
It is complex 1 0 1 0 0
Difficulty calculating 1 0 1 0 0
Client is advised / helped by us / we have a working process in place
1 0 1 0 0
Use the fuel tax credit calculator/ work sheet on the ATO website (including provides up to date rates)
1 0 1 0 0
Available information unclear / hard to find
1 0 1 0 0
Other (Specify) 2 1 1 0 0
Q9. Why do you say that? (Open ended) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who provided a 0-3 easy / difficult rating (n=23) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 249
Table 167: Aspects of fuel tax credits that clients find difficult or problematic by number of clients that
claimed fuel tax credits
Aspects of fuel tax credits that clients find difficult or problematic
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 23% 22% 19% 26% 28%
No 60% 62% 60% 57% 53%
Don’t know 18% 16% 21% 17% 19%
Total 100% 100% 100% 100% 100%
Q10. Are there any aspects of fuel tax credits that any of your business clients find difficult or problematic? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 250
Table 168: Aspects of fuel tax credits that business clients find difficult or problematic by number of
clients that claimed fuel tax credits
Aspects of fuel tax credits that business clients find difficult or problematic
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=54 n=24* n=12* n=9* n=9*
Allocating fuel to different uses (including on and off road usage, equipment, vehicles)
20 6 5 5 4
Recording litres/ keeping track of litres
11 5 2 1 3
Calculating it 5 3 0 1 1
Keeping invoices/ receipts 5 3 2 0 0
Rates including rate reductions 4 2 2 0 0
It's too complex 3 2 1 0 0
Changes (including legislation) 3 2 1 0 0
Applying appropriate rates to litres used
3 0 2 1 0
Eligibility 3 2 0 0 1
All of it 2 1 0 1 0
Fuel bought in bulk 2 0 1 1 0
No response 1 0 0 1 0
None/ nothing 1 1 0 0 0
Other 3 1 0 1 1
Don’t know / unsure 0 0 0 0 0
Q11. What aspects of fuel tax credits are difficult or problematic for these business clients? (Open ended) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated that the business clients find aspects of fuel tax credits difficult or problematic (n=54) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 251
Table 169: Changes to record keeping practices for fuel tax credits by number of clients that claimed fuel
tax credits
Changes to record keeping practices for fuel tax credits
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 14% 12% 13% 9% 28%
No 76% 78% 75% 83% 63%
Don’t know 10% 10% 13% 9% 9%
Total 100% 100% 100% 100% 100%
Q12A. Have any of your business clients had to change their record keeping practices for fuel tax credits as a result of any of the changes that came into effect on 1 July 2012? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
Table 170: Awareness and use of fuel tax credit rates on the ATO website by number of clients that
claimed fuel tax credits
Awareness and use of fuel tax credit rates on the ATO website
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Aware & currently using 68% 68% 68% 71% 59%
Aware & have previously used 21% 19% 17% 23% 34%
Aware but never used 10% 13% 13% 6% 3%
Not aware 1% 0% 2% 0% 3%
Don’t know 0% 0% 0% 0% 0%
Total 100% 100% 100% 100% 100%
Q13A. The ATO produces a range of information products and tools to assist businesses in managing their fuel tax credit claims. For each of the four tools provided below, which best describes your awareness and usage of these: Fuel tax credit rates available on the ATO website (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 252
Table 171: Awareness and use of fuel tax credit worksheet that comes with BAS by number of clients that
claimed fuel tax credits
Awareness and use of fuel tax credit worksheet that comes with BAS
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Aware & currently using 43% 45% 46% 43% 25%
Aware & have previously used 18% 22% 11% 14% 22%
Aware but never used 37% 32% 38% 37% 50%
Not aware 3% 1% 5% 6% 3%
Don’t know 0% 0% 0% 0% 0%
Total 100% 100% 100% 100% 100%
Q13B. The ATO produces a range of information products and tools to assist businesses in managing their fuel tax credit claims. For each of the four tools provided below, which best describes your awareness and usage of these: The fuel tax credit worksheet that comes with your BAS (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
Table 172: Awareness and use of fuel tax credit eligibility tool on the ATO website by number of clients
that claimed fuel tax credits
Awareness and use of fuel tax credit eligibility tool on the ATO website
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Aware & currently using 34% 35% 32% 34% 34%
Aware & have previously used 29% 29% 29% 20% 41%
Aware but never used 30% 31% 29% 43% 19%
Not aware 6% 5% 10% 3% 6%
Don’t know 0% 0% 2% 0% 0%
Total 100% 100% 100% 100% 100%
Q13C. The ATO produces a range of information products and tools to assist businesses in managing their fuel tax credit claims. For each of the four tools provided below, which best describes your awareness and usage of these: The fuel tax credit eligibility tool available on the ATO website (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 253
Table 173: Awareness and use of fuel tax credit calculator on the ATO website by number of clients that
claimed fuel tax credits
Awareness and use of fuel tax credit calculator on the ATO website
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Aware & currently using 41% 36% 41% 54% 41%
Aware & have previously used 25% 24% 25% 14% 41%
Aware but never used 28% 33% 27% 29% 16%
Not aware 5% 6% 6% 3% 3%
Don’t know 0% 1% 0% 0% 0%
Total 100% 100% 100% 100% 100%
Q13D. The ATO produces a range of information products and tools to assist businesses in managing their fuel tax credit claims. For each of the four tools provided below, which best describes your awareness and usage of these: The fuel tax credit calculator available on the ATO website (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
Table 174: Usefulness of fuel tax credit rates on the ATO website by number of clients that claimed fuel
tax credits
Usefulness of fuel tax credit rates on the ATO website
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=213 n=96 n=54 n=33 n=30
Very useful 71% 73% 69% 70% 73%
Somewhat useful 24% 24% 30% 24% 17%
Not very useful 2% 3% 0% 0% 7%
Not at all useful 0% 0% 2% 0% 0%
Don’t know / can’t recall 1% 0% 0% 6% 3%
Total 100% 100% 100% 100% 100%
Q14Ai. How useful do you find the fuel tax credit rates available on the ATO website? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit rates available on the ATO website (n=213)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 254
Table 175: Usefulness of fuel tax credit worksheet that comes with BAS by number of clients that claimed
fuel tax credits
Usefulness of fuel tax credit worksheet that comes with BAS
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=145 n=74 n=36 n=20* n=15*
Very useful 50% 51% 50% 55% 33%
Somewhat useful 41% 39% 47% 40% 40%
Not very useful 6% 7% 3% 0% 13%
Not at all useful 1% 0% 0% 5% 7%
Don’t know / can’t recall 2% 3% 0% 0% 7%
Total 100% 100% 100% 100% 100%
Q14Bi. How useful do you find the fuel tax credit worksheet that comes with the BAS? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit worksheet that comes with the BAS (n=145) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 176: Usefulness of fuel tax credit eligibility tool on the ATO website by number of clients that
claimed fuel tax credits
Usefulness of fuel tax credit eligibility tool on the ATO website
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=151 n=70 n=38 n=19* n=24*
Very useful 54% 59% 53% 58% 38%
Somewhat useful 38% 29% 39% 42% 58%
Not very useful 5% 9% 5% 0% 0%
Not at all useful 0% 0% 0% 0% 0%
Don’t know / can’t recall 3% 4% 3% 0% 4%
Total 100% 100% 100% 100% 100%
Q14Ci. How useful do you find the fuel tax credit eligibility tool available on the ATO website? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit eligibility tool available on the ATO website (n=151) * Results should be interpreted with caution due to the small sample size (less than n=30)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 255
Table 177: Usefulness of fuel tax credit calculator on the ATO website by number of clients that claimed
fuel tax credits
Usefulness of fuel tax credit calculator on the ATO website
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=158 n=66 n=42 n=24* n=26*
Very useful 61% 59%
C 62%
88% AD
42% C
Somewhat useful 31% 33% 31% 8% 46%
Not very useful 4% 5% 2% 4% 8%
Not at all useful 0% 0% 0% 0% 0%
Don’t know / can’t recall 3% 3% 5% 0% 4%
Total 100% 100% 100% 100% 100%
Q14Di. How useful do you find the fuel tax credit calculator available on the ATO website? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated they are aware and currently using OR are aware and have previously used the fuel tax credit calculator available on the ATO website (n=158) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 178: Requirement for further information by number of clients that claimed fuel tax credits
Requirement for further information
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Yes 12% 13% 10% 6% 22%
No 73% 75% 68% 80% 66%
Don’t know 15% 12% 22% 14% 13%
Total 100% 100% 100% 100% 100%
Q15. Are there any aspects of fuel tax credits that you personally would appreciate more information on? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 256
Table 179: Specific aspects where more information is needed by number of clients that claimed fuel tax
credits
Specific aspects where more information is needed
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=29* n=14* n=6* n=2* n=7*
The different rates that apply to different fuels and their uses
13 8 3 0 2
All of it / more information generally
12 7 2 2 1
Eligibility for fuel tax credits 8 6 1 0 1
Other (Specify) 10 5 0 1 4
Don’t know 0 0 0 0 0
Q16. What aspect of fuel tax credits would you like more information on specifically? (Multiple response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: Respondents who indicated that they require more information on fuel tax credits (n=29) * Results should be interpreted with caution due to the small sample size (less than n=30)
Table 180: Channels likely to be used if seeking information on fuel tax credits by number of clients that
claimed fuel tax credits
Channels likely to be used if seeking information on fuel tax credits
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
ATO website – Business section
48% 51% 52% 40% 34%
ATO website – Tax Agent section
45% 42% 37% 51% 63%
ATO call centre 3% 5% 3% 3% 0%
Professional associations / peak bodies
2% 0% 3% 6% 3%
Other (Specify) 3% 3% 5% 0% 0%
Total 100% 100% 100% 100% 100%
Q17. If you were seeking information on fuel tax credits, which of the following channels would you most likely use first in an attempt to source this information? (Single response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 257
Table 181: Preferred channels for receiving information on future fuel tax credit changes by number of
clients that claimed fuel tax credits
Preferred channel to receive future information
Total One client
A
Two clients
B
3-5 clients
C
6 or more clients
D
n=240 n=110 n=63 n=35 n=32
Hard copy letter from the ATO 47% 50% 48% 37% 47%
ATO's BAS Agent electronic newsletter article
45% 48% 46% 46% 34%
ATO website 39% 36% 46% 34% 41%
eLink message 32% 27% 30% 43% 38%
Worksheet / instructions / example provided with BAS
28% 33% 25% 29% 19%
ATO's Tax Agent electronic magazine article
20% 16% 17% 29% 31%
Newsletter / brochure provided with BAS
20% 17% 22% 29% 13%
Via ATO webinar 15% 15% 14% 23% 9%
Industry magazines / websites / publications
6% 5% 8% 6% 3%
Face to face presentation delivered by ATO
4% 1% 6% 9% 3%
Other (Specify) 0% 1% 0% 0% 0%
Don’t know / can’t recall 0% 0% 0% 0% 0%
Q18. Which would be your most preferred channels for receiving information about any future changes to fuel tax credit rates? (Multiple response) Number of clients that claimed fuel tax credit subgroups determined from Num_FTCG_Claimants provided in the sample files Base: All respondents (n=240)
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 258
9. Appendix B: Technical notes
9.1. Research approach
Colmar Brunton Social Research (CBSR) used a five stage research approach to undertaking the fuel
tax credit research:
• Stage 1: Project scoping;
• Stage 2: Quantitative fieldwork preparation;
• Stage 3: Quantitative data collection;
• Stage 4: Qualitative data collection; and
• Stage 5: Data processing, analysis and reporting.
A project scoping meeting was held on 8 January 2013 between members of the Colmar Brunton
Social Research (CBSR) team and the Australian Tax Office (ATO) team. The scoping meeting
allowed a deeper knowledge of the objectives of the research and ways it was envisaged the research
results may be used.
Following the scoping meeting, CBSR developed the draft fuel tax credit claimants’ and tax
professionals’ questionnaires which were provided to the ATO for feedback prior to finalisation. The
final fuel tax credit claimants’ and tax professionals’ questionnaires can be found in Appendix B.
Cognitive interviews
Cognitive testing was used during the development of fuel tax credit claimants’ questionnaire and was
conducted from 18 to 24 January 2013. During this time eight interviews were conducted and each
one lasted between 40 and 60 minutes. Following the cognitive interviews, a report was prepared by
CBSR and provided to the ATO, in addition a debrief was conducted by CBSR with the ATO. Changes
to the fuel tax credit claimants’ questionnaire were made as a result of the cognitive interviews, prior to
the commencement of the fieldwork pilot.
Statistical Clearing House (SCH)
The role of the Statistical Clearing House (SCH) is to review the survey activity on businesses by
Australian government agencies, with a focus on minimising the burden placed on these businesses.
SCH approval for the research was sought, with submission of the SCH Information Template and
copies of the questionnaires provided. Final approval by SCH for the fuel tax credit claimants’ survey
was provided on 11 February 2013 and the approval number provided was 02311–01. While final
approval of the Tax Professionals survey was provided on 14 February 2013 and the approval number
provided was 02312–01.
Fieldwork pilots
A pilot of the fuel tax credit claimants’ survey was conducted on 12 February 2013. The pilot
commenced with a full interviewer briefing and training session for all interviewers working on the
project. Feedback from interviewers and supervisors managing the fieldwork were obtained during the
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 259
pilot. Following the pilot, a debrief was conducted by CBSR with the ATO. Very minor changes to the
survey were made as a result of the pilot, prior to the commencement of the main fieldwork stage.
A pilot of the tax professionals survey was conducted on 14 February 2013. Following the pilot an
interim data file was provided and checked. No changes were made to the survey as a result of the
pilot.
9.2. Quantitative Claimants research approach
A Computer Assisted Telephone Interviewing (CATI) approach was used to administer the fuel tax
credit claimants’ survey. The sample for the survey was a list of fuel tax credit claimants who had
lodged a Business Activity Statement (BAS) for a period with a start date of 1 July 2012 or later which
was provided by the ATO. The overall sample size for the survey was n=1,501 fuel tax credit
claimants.
9.2.1. Scope of the survey
It is important to note the following about the scope of the survey:
• Only fuel tax credit claimants who lodged a BAS for a period with a start date of 1 July 2012 or
later were randomly extracted and included in the sample file provided by the ATO;
• Fuel tax credit claimants who were located in a natural disaster area (based on the list of
postcodes provided by the ATO considered to be affected by natural disasters) were excluded
from the survey (n=377); and
• Hard quotas were placed on market segment type using a disproportional sample strategy to
provide larger final sub-samples of both SMEs and Government and NFP segments to
facilitate more robust analysis.
9.2.2. Fieldwork
Fieldwork for the survey was conducted by an experienced fieldwork team, who are fully accredited
with Interviewer Quality Control Accreditation and have undergone training set out by these standards.
As mentioned previously a briefing, including a practice interview, was held with all interviewers and
the field supervisor prior to the commencement of interviewing. This was followed by a pilot, after
which some very minor amendments to the survey were made.
Fieldwork pilot was undertaken on 12 February 2013;
Main fieldwork was undertaken from 13 to 28 February 2013;
Average interview length was 11 minutes and 54 seconds;
Respondents to the survey were obtained in the following way:
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 260
7 When a named contact answered the phone, they were advised by the interviewer that the
survey was about fuel tax credits, including how the business manages the process of
calculating fuel tax credit amounts;
7 Respondent were asked a verification question to confirm that business had made a claim
for any fuel tax credits for fuel purchased after 1 July 2012; and
7 Respondents were advised that the research was being conducted on behalf of the
Australian Taxation Office (ATO).
If requested, respondents were provided with a way to check the legitimacy of the survey by
calling the ATO contact for the survey.
9.2.3. Response rate
The survey outcome data presented in the following table has been used in the calculation of the
response rate for the Tax Professionals survey as follows:
Table 182: Fuel tax credit claimants survey outcome data
Total Survey outcome code
F. Contact made, eligibility established, eligible, interviewed
Completed interviews 1501 F
E. Contact made, eligibility established, eligible, not interviewed
Terminated early 4 E
Quota full 4 E
Subtotal 8 E
D. Contact made, eligibility established, not eligible
Advised that the survey is not applicable 376 D
Named contact is not the best person to speak to about fuel tax credits and no alternate contact provided
22 D
Business has not made a claim for any fuel tax credits for fuels purchased after 1 July 2012
63 D
Subtotal 461 D
C. Contact made, eligibility not established
Refuses to participate in survey 423 C
Language barrier 30 C
No time to participate in the survey 37 C
Call back – interview not definite 626 C
Subtotal 1116 C
B. Contact not made, not eligible
Invalid number 2194 B
A. Contact not made, eligibility not established
Engaged 90 A
No answer 693 A
Answering machine 1524 A
Subtotal 2307 A
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 261
Survey outcome codes were as follows:
Code Classification
F Contact made, eligibility established, eligible, interviewed
E Contact made, eligibility established, eligible, not interviewed
D Contact made, eligibility established, not eligible
C Contact made, eligibility not established
B Contact not made, not eligible
A Contact not made, eligibility not established
Based on standards developed by the American Association for Public Opinion Research (AAPOR)
standards, the response rate for the survey was calculated as follows:
1. Eligibility rate from all units whose eligibility has been established:
G = (E+F) / (B+D+E+F) = 36.2%
2. Expected eligible from units with eligibility not established:
H = G x (A+C) = 1240
3. Estimated total number of eligible units:
J = E+F+H = 2749
4. Response rate:
RR = F / J = 54.6%
9.2.4. Weighting
The results of this survey have been weighted to match the fuel tax credit claimants population (refer
to the table below). Results have been weighted at a Total level in this report.
When looking at overall results to our fuel tax credit claimants survey, we need to account for the fact
we deliberately oversampled some low incidence groups to allow comparison of findings between
these groups and other groups (e.g. if we had taken a purely random sample, we would have
achieved only around 6 micro businesses, which would have been insufficient to conduct any
meaningful comparison with other fuel tax credit claimant types). We account for this by weighting
each respondent such that their results influence our overall population result appropriately. The
weights to be applied to the various segments appear in the far right column below.
We only need to weight data when our final sample composition is different to that which we would
have achieved if drawing a purely random sample.
When we compare the sub groups against each other, there is no need to weight these, as they are
random samples within their respective segment. In reality, these unweighted comparisons often yield
far more useful information than the weighted total given the weighted total is most heavily influenced
by the sub-group that makes up the greatest proportion of the overall population.
The following table shows how weights for this survey were calculated and applied. Column A shows
how many interviews were achieved for each market segment type. Column B shows the total
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 262
population for each market segment type and the total fuel tax credit claimant population who have
lodged at least one BAS for a period with a start date of 1 July 2012 or later (provided by the ATO).
Column C shows the proportion of the population represented by each cell. Column D shows the
needed weight factor.
Table 183: Fuel tax credit claimants weighting calculations
A B C D
Disproportionate sample n=
Population n=
% N Weight applied
Micro - Mining n=60 626 0.004517 0.112930344
Micro – Construction
n=151 14,474 0.104444 1.037526479
Micro – All other Industries
n=1,039 104,926 0.757146 1.093088028
SME n=200 16,573 0.119591 0.896930315
Government and NFP
n=50 1,982 0.014302 0.429063147
Total n=1,500 138,581
Why do researchers weight data?
The raw data from the survey is biased and therefore it would be misleading to use it as a basis of
coming to an understanding about the topic at hand. For example, the sample may have a greater
proportion of female respondents than male respondents. As female respondents may have different
activities or views than male respondents, reporting on raw data would lead to a bias towards what
females do or think. Weighting the data overcomes this problem because it ensures that the results
are representative of the target population.
The weighting approach adopted by Colmar Brunton Social Research is used by the ABS for its many
population surveys and they always publish weighted results rather than raw data.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 263
9.3. Quantitative Tax Professionals research approach
An online approach was used to administer the tax professionals’ survey. The sample for the survey
was a list of Tax Professionals who prepare and/or lodge BAS returns for clients registered for fuel tax
credit which was provided by the ATO. The overall sample size for the survey was n=240 tax
professionals.
9.3.1. Scope of the survey
It is important to note the following about the scope of the survey:
• Only fuel tax credit claimants who lodged a BAS for a period with a start date of 1 July 2012 or
later were randomly extracted and included in the sample file provided by the ATO;
• Tax professionals who were located in a natural disaster area (based on the list of postcodes
provided by the ATO considered to be affected by natural disasters) were excluded from the
survey (n=20); and
• Soft quotas were placed on Tax professional type to ensure a mix Tax and BAS agents.
9.3.2. Fieldwork
As mentioned previously a pilot was conducted and following the pilot an interim data file was provided
and checked. No changes were made to the survey as a result of the pilot.
Fieldwork pilot was undertaken on 15 February 2013;
Main fieldwork was undertaken from 16 February to 4 March 2013;
Average interview length was 8 minutes and 28 seconds;
Respondents to the survey were obtained in the following way:
7 Named contacts were sent an email invitation which included a link to the survey;
7 Once the respondent had accessed the survey, they were asked a verification question to
confirm that they had at least one business client that had claimed fuel tax credits for their
business in their most recent BAS reporting period; and
7 Respondents were advised that the research was being conducted on behalf of the
Australian Taxation Office (ATO).
Respondents were provided with a way to check the legitimacy of the survey by calling the
ATO contact for the survey; and
A total of 1,477 emails were sent in order to complete n=240 surveys.
CBSR provided regular updates of completed surveys to the ATO during fieldwork and raised a
number of suggested ways to increase the response rate. This included the provision of additional tax
professional sample, timing of reminder emails and an extension to the fieldwork period. The ATO
advised that it was not possible to provide additional sample and it was agreed that the survey
fieldwork period would be extended to allow tax professionals additional time to complete the survey.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 264
9.3.3. Response rate
The survey outcome data presented in the following table has been used in the calculation of the
response rate for the tax professionals’ survey as follows:
Table 184: Tax Professionals survey outcome data
Total Survey outcome code
F. Contact made, eligibility established, eligible, interviewed
Completed interviews 240 F
E. Contact made, eligibility established, eligible, not interviewed
Incomplete survey 43 E
D. Contact made, eligibility established, not eligible
Not eligible for the survey (e.g. no business clients that claimed fuel tax credits for their business in their most recent BAS reporting period)
7 D
C. Contact made, eligibility not established
Unsubscribe 24 C
B. Contact not made, not eligible
Invalid email address (bounce back email received) 23 B
A. Contact not made, eligibility not established
No contact during fieldwork period 1140 A
Survey outcome codes were as follows:
Code Classification
F Contact made, eligibility established, eligible, interviewed
E Contact made, eligibility established, eligible, not interviewed
D Contact made, eligibility established, not eligible
C Contact made, eligibility not established
B Contact not made, not eligible
A Contact not made, eligibility not established
Based on standards developed by the American Association for Public Opinion Research (AAPOR)
standards, the response rate for the survey was calculated as follows:
1. Eligibility rate from all units whose eligibility has been established:
G = (E+F) / (B+D+E+F) = 90%
2. Expected eligible from units with eligibility not established:
H = G x (A+C) = 1052
3. Estimated total number of eligible units:
J = E+F+H = 1335
4. Response rate:
RR = F / J = 18.0%
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 265
9.3.4. Weighting
The results of the quantitative Tax Professionals survey have not been weighted which is in line with
standard ATO survey practices that are used when surveying this group.
9.4. Qualitative Claimants research approach
Twenty four depth interviews were conducted with fuel tax credit claimants who were heavily impacted
by the clean energy changes. These interviews ranged from 30 to 45 minutes in duration, and all were
conducted by senior members of the CBSR project team from 10 to 24 April 2013. Fuel tax credit
claimants received $100 in appreciation of their time. The interviews were conducted with fuel tax
credit claimants that were in the one of the following three groups:
8 one-on-one depth interviews with those that are aware of the recent fuel tax credit changes,
are confident they are using the right rates in their calculations, are very confident in their
management of the fuel tax credit affairs and rate the meeting of these obligations as ‘easy’
(Group 1);
8 one-on-one depth interviews with those either are or are not aware of recent fuel tax credit
rate changes, and are not sure if they are using the right rates in their calculations, are not
confident in the management of their fuel tax credit affairs or rate the meeting of these
obligations as ‘difficult’ (Group 2); and
8 one-on-one depth interviews with those who have no or limited awareness of the fuel tax
credit changes, along with no or limited recall of messaging the ATO undertook flagging these
changes (Group 3).
The three groups were defined using data from the fuel tax credit claimants survey as follows:
Group 1 was defined using the following questions and codes:
‘Aware of the recent fuel tax credit changes’ – IF Q5 = code 1 AND
‘Using the right rates’ – IF Q11 = codes 9 or 10 AND
‘Very confident in the management of the fuel tax credit affairs’ – IF Q3 = codes 9 or 10 AND
‘Rate meeting of these obligations as easy’ - IF Q12 = codes 7, 8, 9 or 10.
Group 2 was defined using the following questions and codes:
‘Are or are not aware of the recent fuel tax credit changes’ – IF Q5 = codes 1, 2 or 97 AND
‘Not sure using the right rates’ – IF Q11 = codes 0, 1, 2, 3, 4, 5 or 6 OR
‘Not confident in the management of the fuel tax credit affairs’ – IF Q3 = codes 0, 1, 2, 3, 4, 5
or 6 OR
‘Rate meeting of these obligations as difficult’ - IF Q12 = codes 0, 1, 2, 3, 4, 5 or 6.
Group 3 was defined using the following questions and codes:
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 266
‘No or limited awareness of the recent fuel tax credit changes’ – IF Q5 = codes 2 or 97 AND
‘No or limited recall of messaging ATO undertook’ – IF ALL OF Q7A-D = codes 0 or 97.
A detailed discussion guide was developed in close consultation between CBSR and the ATO, which
can be found in Appendix D.
9.5. Error
All surveys are subject to error. There are two main types of error: sampling error and non-sampling
error.
Sampling error
The sampling error is the error that arises because not every single member of the population was
included in the survey. Naturally it is simply not feasible to survey the whole population to avoid this
type of error. One can, however, estimate how big this error component is, using statistical theory.
This theory indicates that with a sample of 1,000 people from a population of 100,000 people or more,
the maximum margin of sampling error on an estimate of a proportion is 3.1%.
The way this can be interpreted for the fuel tax credit claimants’ survey is as follows. A total sample
size of n=1,501 offers a margin of error of +/-2.5% given a 95% confidence interval. This means that if
50% of the sample are aware of any changes to fuel tax credits that came into effect from 1 July 2012,
then we can be 95% sure that the true incidence in this target population lies between 52.5% and
47.5%.
The way this can be interpreted for the tax professionals’ survey is as follows. A total sample size of
n=240 offers a margin of error of +/-6.3% given a 95% confidence interval. This means that if 50% of
the sample are aware of any changes to fuel tax credits that came into effect from 1 July 2012, then
we can be 95% sure that the true incidence in this target population lies between 56.3% and 43.7%.
In all tables in this report, groups are compared against each other and, where possible, differences
are tested for statistical significance at the 95% confidence level.
Non-sampling error
All surveys, regardless of whether they are samples or censuses, are subject to other types of error
called non-sampling error. Non-sampling error includes things like interviewer keying errors and
respondents misunderstanding a question.
Every attempt has been made to minimise the non-sampling error in this study. For example, use of
Computer Assisted Telephone Interviewing (CATI) reduces the number of keying errors and ensures
interviewers ask the right questions. However, some types of error are out of the control of the
researcher. In particular, the study is reliant on accurate reporting of behaviours and views by
respondents. For example, a respondent may forget that they played tennis nine months ago and fail
to report this activity.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 267
10. Appendix C: Quantitative questionnaires
10.1. Claimants questionnaire
NOTE TO INTERVIEWER:
TEXT IN CAPITALS ARE INSTRUCTIONS
TEXT IN SENTENCE CASE IS THE SCRIPT, WHICH SHOULD BE READ EXACTLY AS WRITTEN
SECTION A: MANDATORY QMS REQUIREMENTS
INTRODUCTION
Good morning/afternoon/evening. My name is [INTERVIEWER NAME] from Colmar Brunton Social
Research. I am calling on behalf of the Australian Taxation Office (ATO).
Can I please speak to [Contact]?
REFER TO CALL OUTCOME CODES
IF RESPONDENT SAYS THEY ARE A TAX AGENT/BAS AGENT/OTHER TYPE OF AUTHORISED
ON BEHALF OF THE BUSINESS, NOT THE BUSINESS THEMSELVES, TERMINATE.
Today we are conducting a survey asking about Fuel Tax Credits, including how your business
manages the process of calculating fuel tax credit amounts. The results from this survey will ensure
the ATO provides fuel tax credit claimants with the tools and information they need to best manage
their fuel tax credit claims.
Are you the best person to speak to about the fuel tax credit claims for this business?
IF YES, CONTINUE. IF NO, ASK TO SPEAK TO MOST APPROPRIATE PERSON WHO MANAGES
YOUR BUSINESS’ FUEL TAX CREDIT ENTITLEMENTS. IF NOT AVAILABLE, SEEK TO MAKE
APPOINTMENT TO CALL BACK.
S1. Has this business made a claim for any fuel tax credits for fuels purchased after 1 July 2012?
[SR]
Code
1 Yes
2 No
97 Don’t know
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 268
IF S1 = 1 CONTINUE,
IF S1 = 2 CLOSE,
IF S1 = 97 CLOSE
S2. Which of the following best describes the process by which your business calculates fuel tax credit
amounts to be claimed on the BAS? [READ OUT - SR]
INTERVIEWER NOTE: IF QUERIED BY THE RESPONDENT A TAX PROFESSIONAL INCLUDES
PROFESSIONS SUCH AS TAX AGENTS, BAS AGENTS OR ACCOUNTANTS
Code Quotas
1 Your business calculates the fuel tax credits eligible to be
claimed with no assistance from a tax professional Code 1 or 2
Min N=700 2
Your business initially calculates the fuel tax credits eligible to be
claimed, and this is then checked by a tax professional
3 A tax professional calculates the fuel tax credits eligible to be
claimed by your business and lodges the BAS
Code 3 Min
N=300
CHECK QUOTAS:
IF S2=1 OR 2, SELF PREPARER, MIN N=700
IF S2=3, TAX PROFESSIONAL PREPARER, MIN N=300
PRIVACY READ OUT
Thanks for confirming those details.
You have been randomly selected for this survey and your participation is voluntary. If you choose to
participate, your responses will be strictly confidential. The survey will take no more than 10 minutes of
your time.
As a contractor of the ATO, we are bound by the same privacy obligations. No information will be
supplied to the ATO that allows them to associate specific comments with you or your tax affairs.
ASK ALL
Is now a good time or would it be more convenient if I make an appointment to speak to you at
another time? [RECORD CALL STATUS AS APPROPRIATE]
This survey has been approved by the Australian Government Statistical Clearing House. The
approval number is 02311 -- 01. You may phone the Statistical Clearing House on (02) 6252 5285 to
verify the approval number.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 269
RESEARCH SUBJECT: IF RESPONDENT ASKS WHAT THE SURVEY IS ABOUT
The survey is about how your business manages its fuel tax credit entitlements.
SOURCE OF RESEARCH SAMPLE: IF RESPONDENT ASKS WHERE WE GOT THEIR DETAILS
Your number has been randomly selected for this survey from the ATO records and given to us solely
for the purpose of conducting this survey. Once the survey has been completed, all files provided to us
for the purpose of this survey will be securely destroyed.
CLIENT IDENTITY: IF RESPONDENT ASKS WHO COMMISSIONED THE RESEARCH
The Australian Taxation Office (ATO).
LEGITIMACY: IF RESPONDENT QUESTIONS LEGITIMACY OF SURVEY
You can verify the legitimacy of this survey by contacting the ATO by calling 13 28 69 between 9am
and 5pm, Monday to Friday and ask for Katrina Phelan on extension 61765.
Before I begin I would just like to make you aware that this call may be recorded or monitored for
quality assurance and/or training purposes.
Q1 IDEN
Q1. Are you happy to continue?
1. Yes
2. No
IF 2 IN Q1, ABORT
IF SURVEY REFUSED, CLOSE:
Thanks for your time today.
IF QUOTA FULL/CRITERIA NOT MET CONTACT, CLOSE:
Thank you for your patience in answering these questions. Unfortunately, we do not need you to
participate in our research this time, but we sincerely appreciate your time and assistance.
IF SUCCESSFUL CONTACT, CONTINUE
<TIMESTAMP>
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 270
SECTION B: MAIN BODY OF QUESTIONNAIRE
Q1A. Does your business lodge its BAS monthly or quarterly? [SR]
INTERVIWER NOTE: BAS is Business Activity Statement
Code
1 Quarterly
2 Monthly
3 Annually
97 Don’t know
FTC CHANGES AWARENESS
Q1. Overall, how would you rate your knowledge of fuel tax credits on a scale of 0 to 10, where 0 is no
knowledge at all and 10 is very knowledgeable? [SR]
No knowledge
at all Very
knowledgeable Don’t know
0 1 2 3 4 5 6 7 8 9 10 97
IF Q1=0-10, CONTINUE. IF Q1=97, SKIP TO Q3 BELOW.
Q2. Why is that?
OPEN ENDED
Q3. How confident are you that your business is claiming the correct amount of fuel tax credits on a
scale of 0 to 10, where 0 is no confidence at all and 10 is very confident? [SR]
No confidence
at all Very
Confident Don’t know
0 1 2 3 4 5 6 7 8 9 10 97
IF Q3=0-10, CONTINUE. IF Q3=97, SKIP TO Q5 BELOW.
Q4. Why is that?
OPEN ENDED
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 271
Q5. Are you aware of any changes to fuel tax credit rates that came into effect from 1 July 2012? [SR]
Code
1 Yes
2 No
97 Don’t know
IF Q5=1, CONTINUE. IF Q5=2 OR 97, SKIP TO Q7 BELOW.
Q6. What changes are you aware of? PROMPT: Anything else? DO NOT READ OUT [MR].
Code
1 Many fuel tax credit rates were reduced to include a carbon charge, effectively operating as a tax
2 The fuel tax credit rate for heavy vehicles – such as trucks - that travel on a public road has been reduced
3 The fuel tax credit rates were increased for some off-road activities such as civil construction
4 There were changes to the fuel tax credit rates for gaseous fuels, for example LPG, LNG or CNG
5 No changes to primary producers / farmers
96 Other [SPECIFY]
Q7. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July
2012? READ OUT [SR]. IF UNSURE, CODE AS NO.
Q7
Yes No Don’t know
A Many fuel tax credit rates were reduced to include a carbon charge, effectively operating as a tax
1 0 97
B The fuel tax credit rate for heavy vehicles – such as trucks - that travel on a public road has been reduced
1 0 97
C The fuel tax credit rates were increased for some off-road activities such as civil construction
1 0 97
D There were changes to the fuel tax credit rates for gaseous fuels, for example LPG or LNG or CNG
1 0 97
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 272
IF ALL OF Q7A-D=0 OR 97, SKIP TO INSTRUCTIONS ABOVE Q10A. OTHERWISE CONTINUE.
Q8. How did you become aware of the changes to fuel tax credits that came into effect on 1 July
2012? DO NOT READ OUT [SR].
INTERVIEWER NOTE: IF MORE THAN ONE SOURCE OF AWARENESS, ASK HOW THEY FIRST
BECAME AWARE
Code
1 Letter/Fact Sheet from the ATO
2 Worksheet / instructions / examples provided with BAS
3 Newsletter / brochure provided with BAS
4 SMS from the ATO
5 Email from ATO
6 ATO website
7 Industry magazines/websites/publications
8 From my tax agent/accountant/other tax professional
9 News and media reports
10 Word of mouth / friends / family / colleagues
96 Other [SPECIFY]
97 Don’t know/can’t recall
FTC CLAIMS PROCESS
IF QS2=1 or 2, CONTINUE. OTHERWISE GO TO Q11 BELOW
Q10A. For your most recent BAS where you made a claim for fuel tax credits for fuel purchased after 1
July 2012, where did you get your fuel tax credit rates from? [DO NOT READ OUT [SR] PROMPT IF
REQUIRED].
Code
1 I used the new fuel tax rates in the fact sheet sent to me by the ATO in 2012
2 I used the ATO’s online fuel tax credits calculator
3 I used the same rate or rates as I did prior to 1 July 2012
4 I looked up the rates on the ATO website
5 I used the rates on the worksheet provided with my last BAS
96 Other [SPECIFY]
97 Don’t know/can’t recall
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 273
Q10B. Which type of fuels did your business claim fuel tax credits for in your most recent BAS
reporting period? DO NOT READ OUT [MR]
Code
1 Petrol
2 Diesel
3 Liquefied Natural Gas (LNG)
4 Liquefied Petroleum Gas (LPG)
5 Compressed Natural Gas (CNG)
6 Any other liquid fuels (e.g. Mineral turpentine, white spirit, kerosene)
96 Other –SPECIFY
97 Don’t know/can’t recall
ASK Q10C AND Q10D FOR ALL FUELS IDENTIFIED AT Q10B, i.e Q10B=1-6 AND 96 (LOOP).
IFQ10B=97, SKIP TO Q11 BELOW.
Q10D. And what rate for [FUEL USED] did you use when calculating your fuel tax credit entitlement on
your most recent BAS? [IF MORE THAN ONE RATE USED PER FUEL, CAPTURE DIFFERENT
RATES USED UP TO THREE RATES]
Q10D
Code
Rate 1 Rate 2 Rate 3 Don’t know
1 Petrol 97
2 Diesel 97
3 Liquid Natural Gas (LNG) 97
4 Liquid Petroleum Gas (LPG) 97
5 Compressed Natural Gas 97
6 Any other liquid fuels (e.g. Mineral turpentine, white spirit, kerosene)
97
96 Other –SPECIFY 97
97 Don’t know/can’t recall
NOTE TO DP: Q10D RATE RANGE TO INCLUDE DECIMAL 99.9999
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 274
Q10C. What type of activity did you use [FUEL USED] for? DO NOT READ OUT. PROBE IF
RESPONDENT SAYS MINING (CODE 1 OR 2), CONSTRUCTION (CODE 3,4,5 OR 6) OR
MANUFACTURING (CODE 7 OR 8). ALSO USE CODES TO PROMPT/PROBE CORRECT
CLASSIFICATION (E.G. IF RESPODENT SAYS “In my truck”, say “So would that be Road
Transport?” AND CODE APPROPRIATELY).
INTERVIEWER NOTE: IF BUSINESS UNDERTAKES WORK FOR OTHER ENTITIES (eg.
Tradesman), THEN CODE ON THE BASIS OF THE INDUSTRY THEY DO MOST OF THEIR WORK
FOR.
Code
1 Mining - Mining activity (incl. preparation and rehabilitation of mine sites)
2 Mining - Mining support services (usually conducted on mine sites)
3 Construction - Housing and commercial buildings
4 Construction - Civil construction (egg infrastructure, roads etc)
5 Construction - Mining related construction
6 Construction - Farming, forestry related construction
7 Manufacturing - Use as an ingredient (solvent)
8 Manufacturing - Other manufacturing
9 Marine Transport (eg shipping)
10 Rail Transport
11 Road transport
12 Agriculture, forestry or fishing
13 Electricity generation
96 Other [SPECIFY]
97 Don’t know/can’t recall
Q11. How confident are you that your business used the correct rates for claiming fuel tax credits for
this most recent BAS on a scale of 0 to 10, where 0 is no confidence at all and 10 is very confident?
[SR]
No confidence
at all Very
Confident Don’t know
0 1 2 3 4 5 6 7 8 9 10 97
ASK ALL
Q12. Overall, how easy or difficult do you find managing your fuel tax credit claims on an ongoing
basis on a scale of 0 to 10, where 0 is very difficult and 10 is very easy? [SR]
Very difficult
Very easy
Don’t know
0 1 2 3 4 5 6 7 8 9 10 97
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 275
IF Q12=0-10, CONTINUE. IF Q12=97, SKIP TO Q14A BELOW.
Q13. Why is that?
OPEN ENDED
Q14A. Has your business had to change its record keeping practices for fuel tax credits as a result of
any of the changes that came into effect on 1 July 2012? [SR]
Code
1 Yes
2 No
97 Don’t know
IF Q14A=1, CONTINUE TO Q14B. OTHERWISE GO TO Q15 BELOW.
Q14B. How have you changed your record keeping practices specifically?
OPEN ENDED
Q15. The ATO produces a range of information and tools to assist businesses in managing their fuel
tax credit claims. Please let me know if you are aware of the following tools, if you have ever used
them, and if you are currently using them: [READ OUT] [SR]
Q15
Aware & currently
using
Aware & have
previously used
Aware but never used Not aware
Don’t know
A Fuel tax credit rates available on the ATO website
1 2 3 4 97
B The fuel tax credit worksheet that comes with your BAS
1 2 3 4 97
C The fuel tax credit eligibility tool available on the ATO website
1 2 3 4 97
D The fuel tax credit calculator available on the ATO website
1 2 3 4 97
IF Q15A=1 or 2, CONTINUE, OTHERWISE GO TO SKIP INSTRUCTION A BELOW.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 276
Q16Ai. How useful do you find the fuel tax credit rates available on the ATO website? READ OUT
[SR]
Code
1 Very useful
2 Somewhat useful
3 Not very useful
4 Not at all useful
97 Don’t know/can’t recall
IF Q16Ai=3 or 4, CONTINUE. OTHERWISE GO TO SKIP INSTRUCTION A BELOW.
Q16Aii. Why do you find it [Q16Ai RESPONSE]?
OPEN ENDED
SKIP INSTRUCTION A: IF Q15B=1 OR 2, CONTINUE, OTHERWISE GO TO SKIP INSTRUCTION B
BELOW
Q16Bi. How useful do you find the fuel tax credit worksheet that comes with your BAS? READ OUT
[SR]
Code
1 Very useful
2 Somewhat useful
3 Not very useful
4 Not at all useful
97 Don’t know/can’t recall
IF Q16Bi=3 or 4, CONTINUE. OTHERWISE GO TO SKIP INSTRUCTION B BELOW.
Q16Bii. Why do you find it [Q16Bi RESPONSE]?
OPEN ENDED
IF Q15B=1 or 2 and Q16Bi=1-4 or 97, CONTINUE.
Q16Biii. Would you consider accessing the Fuel Tax Credit Sheet online via the ATO website rather
than in hardcopy in future? [SR]
Code
1 Yes
2 No
97 Don’t know
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 277
IF Q16Biii=2, CONTINUE. OTHERWISE GO TO SKIP INSTRUCTION B BELOW.
Q16Biv. Why is that?
OPEN ENDED
SKIP INTRUCTION B: IF Q15C=1 OR 2, CONTINUE, OTHERWISE GO TO INSTRUCTION BELOW
Q16Ci. How useful do you find the fuel tax credit eligibility tool available on the ATO website? READ
OUT [SR]
Code
1 Very useful
2 Somewhat useful
3 Not very useful
4 Not at all useful
97 Don’t know/can’t recall
IF Q16Ci=3 or 4, CONTINUE. OTHERWISE GO TO SKIP INSTRUCTION C BELOW.
Q16Cii. Why do you find it [Q16Ci RESPONSE]?
OPEN ENDED
SKIP INSTRUCTION C: IF Q15D=1 OR 2, CONTINUE, OTHERWISE GO TO Q17A BELOW.
Q16Di. How useful do you find the fuel tax credit calculator available on the ATO website? READ OUT
[SR]
Code
1 Very useful
2 Somewhat useful
3 Not very useful
4 Not at all useful
97 Don’t know/can’t recall
IF Q16Di=3 or 4, CONTINUE. OTHERWISE GO Q17A.
Q16Dii. Why do you find it [Q16Di RESPONSE]?
OPEN ENDED
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 278
Q17A. Are there any aspects of fuel tax credits that you feel you require more information on? [SR]
Code
1 Yes
2 No
97 Don’t know
IF Q17A=1, CONTINUE. OTHERWISE GO TO Q19 BELOW.
Q17B. What aspect of fuel tax credits do you need more information on specifically? [MR]
Code
1 The different rates that apply to different fuels and their uses
2 Eligibility for fuel tax credits
3 All of it/more information generally
5 Other – SPECIFY
97 Don’t know/can’t recall
IF Q17B=1-5, CONTINUE. OTHERWISE GO TO Q19 BELOW.
Q18. What would be your preferred way of receiving this additional information? DO NOT READ OUT
[SR]
INTERVIEWER NOTE: IF MENTION MORE THAN ONE WAY OF RECEIVING ADDITIONAL
INFORMATION, ASK RESPONDENT TO SELECT THEIR MOST PREFERRED WAY.
Code
1 Mail/hardcopy letter from ATO
2 Worksheet / instructions / examples provided with BAS
3 Newsletter / brochure provided with BAS
4 ATO website
5 Email from ATO
6 SMS from ATO
7 Media/industry publications
8 Via my tax agent/BAS agent/tax professional
9 Via in person ATO seminar
10 Via ATO webinar
96 Other [SPECIFY]
97 Don’t know/can’t recall
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 279
Q19. What would be your most preferred channel for receiving information about any future changes
to fuel tax credit rates? DO NOT READ OUT [SR]
INTERVIEWER NOTE: IF MENTION MORE THAN ONE CHANNEL FOR RECEIVING FURTHER
INFORMATION, ASK RESPONDNET TO SELECT THEIR MOST PREFERRED CHANNEL.
Code
1 Mail/hardcopy letter from ATO
2 Worksheet / instructions / examples provided with BAS
3 Newsletter / brochure provided with BAS
4 ATO website
5 Email from ATO
6 SMS from ATO
7 Media/industry publications
8 Via my tax agent/BAS agent/tax professional
9 Via in person ATO seminar
10 Via ATO webinar
96 Other [SPECIFY]
97 Don’t know/can’t recall
Question 20 deleted 30-1-13
Q21. Do you have any final comments on any aspect of fuel tax credits?
OPEN ENDED
99. Nothing / no comment [DO NOT READ OUT]
QUALITATIVE RESEARCH RECRUITMENT
Q22. In addition to this survey, we will be conducting follow-up phone interviews with a range of
business operators. These interviews will last around 30 to 45 minutes, and will allow a more detailed
conversation about your experiences in managing your fuel tax credit calculation and claiming
processes. This interview can be scheduled at a time that is convenient to you, and you will be paid
$100 to compensate you for your time. Would you be willing to be invited to participate in this series of
follow-up interviews? [SR]
Code
1 Yes
2 No
97 Don’t know
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 280
IF Q22=1, CONTINUE TO Q23. OTHERWISE GO TO SECTION C: MANDATORY QMS
REQUIREMENTS.
Q23. That’s great. Can I just confirm the best phone number to contact you on to schedule a phone
interview?
RECORD NUMBER
SECTION C: MANDATORY QMS REQUIREMENTS
CONCLUSION
That’s the end of the survey. Thank you so much for your time, it has been greatly appreciated!
For your information, this survey was conducted on behalf of the Australian Tax Office.
Q96 CONT
Q96. As part of our quality control procedures, someone from our team may wish to re-contact you to
ask you a couple of questions to verify some of the information we just collected. Can we re-contact
you for verification purposes?
1. Yes
2. No
[ASK OF PEOPLE WHO HAVE AGREED TO PROVIDE CONTACT DETAILS IN Q96, WHERE
CONTACT DETAILS ARE NOT YET RECORDED IN Q95 – AUTO POPULATE CONTACT DETAILS
FROM SAMPLE LIST]
Q97 NAME
Q97. May I have your name (first name is fine)
NAME: _____________________________________________
Q98 PHONE NUMBER
Q98. Please confirm your contact phone number for me, INCLUDE AREA CODE, NO SPACES OR
DASHES & LEADING ZERO
HOME PHONE NUMBER: _______________________________
WORK PHONE NUMBER: _______________________________
MOBILE NUMBER: ____________________________________
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 281
FINAL CLOSE/TERMINATION (ALL CONTACTS)
Thank you for your cooperation in answering these questions. Just to remind you, I’m NAME calling
from Colmar Brunton Social Research. My identification number is [insert caller unique id]. As a
market research company, we comply with the requirements of the Market Research Privacy Act.
Would you like me to give you any more details about how we comply?
[IF THE RESPONDENT WISHES TO KNOW MORE ABOUT PRIVACY COMPLIANCE]
The information you provided will be used only for research purposes. Your answers will be combined
with those of other participants to help our client in their decision making.
Once the information processing and validation period has finished your name and contact details will
be removed from your responses to this survey. After that time we will no longer be able to identify
the responses provided by you. However, for the period that your name and contact details remain
with your survey responses, which will be approximately [3 months unless agreed with client for a
longer duration], you can contact us to gain access to your information or have it deleted.
If you have any further queries regarding this survey, you can contact our office during business hours
on [(Melb) 1800 555 145 / (Syd) 1800 888 683].
[IF THE RESPONDENT WISHES TO KNOW MORE THE LEGITIMACY OF THE SURVEY]
There is a Market & Social Research Society Information Line available to provide information on
market research surveys and the companies that conduct research in Australia.
Their number is: 1300 364 830. You can call them during business hours with questions.
INTERVIEWER’S DECLARATION
I certify that this is a true, accurate and complete interview, conducted in accordance with industry standards
and the AMSRS Code of Professional Behaviour (ICC/ESOMAR). I will not disclose to any other person the
content of this questionnaire or any other information relating to this project
Interviewer Name:
Date:
<TIMESTAMP>
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 282
10.2. Tax Professionals questionnaire
INVITATION Subject: Fuel Tax Credits Survey – Please complete by 1 March 2013. From: [email protected] Dear [FIRST NAME] We are conducting a survey on behalf of the Australian Tax Office (ATO) and you are invited to participate. If you choose to participate, please be assured that the information and opinions you provide will be used only for research purposes. Results will be aggregated in the report and you won’t be identified in any way. As a tax professional, you are at the coalface in terms of interacting with the tax system on behalf of your clients. This survey is aimed at examining your experiences, views and behaviours with regards to Fuel Tax Credits. Your participation will ensure the ATO provides tax professionals with the tools and information you need to best manage fuel tax credit claims on behalf of your clients, which in turn will provide scope to identify where improvements may be required. Whilst the ATO appreciates that this could be a busy time of the year, we urge you to take the time to complete this survey to help us better understand your information and communication needs. This survey has been approved by the Australian Government Statistical Clearing House. The approval number is 02312 - 01. You may phone the Statistical Clearing House on (02) 6252 5285 to verify the approval number. Also, please note that Colmar Brunton is bound by the Australian Market and Social Research Society's Code of Professional Behaviour. The survey should be completed by either registered Tax Agents or BAS Agents. It will take approximately 8 minutes to complete and you will need to complete the survey by 5pm on Friday 1st March. To access the survey, please click here [INSERT SURVEY LINK], or copy and paste the link into your internet browser. You can verify the legitimacy of this survey by contacting the ATO by calling 13 28 69 between 9am and 5pm, Monday to Friday and ask for Angela Emblen-Reeves on extension 95027. Thank you in anticipation for your feedback. Kind regards, Colmar Brunton
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 283
INTRODUCTION TO SURVEY As a tax professional, you are at the coalface in terms of interacting with the tax system on behalf of your clients. This survey is aimed at examining your experiences, views and behaviours with regards to Fuel Tax Credits. Your participation will ensure the ATO provides tax professionals with the tools and information you need to best manage fuel tax credit claims on behalf of your clients, which in turn will provide scope to identify where improvements may be required. Whilst the ATO appreciates that this could be a busy time of the year, we urge you to take the time to complete this survey to help us better understand your information and communication needs. As a contractor of the ATO, we are bound by the same privacy obligations. No information will be supplied to the ATO that allows them to associate specific comments with you or your business/practice. This survey has been approved by the Australian Government Statistical Clearing House. The approval number is 02312 - 01. You may phone the Statistical Clearing House on (02) 6252 5285 to verify the approval number. Also, please note that Colmar Brunton is bound by the Australian Market and Social Research Society's Code of Professional Behaviour. The survey should be completed by either registered Tax Agents or BAS Agents. It will take approximately 8 minutes to complete and you will need to complete the survey by 5pm on Friday 1
st
March. To start the survey, please click on the button below. Please do not use the browser’s ‘Back’ or ‘Forward’ buttons, as your responses may not be saved correctly.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 284
SCREENER QS1 Which of the following best describes you? [SR]
Code
1 I am a registered Tax Agent
2 I am a registered BAS Agent
3 Other role
IF QS1=3, TERMINATE. OTHERWISE CONTINUE. QS2. Approximately how many of your business clients claimed fuel tax credits for their business in
their most recent BAS reporting period? [SR]
Code
1 Zero
2 1 – 10
3 11 – 20
4 21 – 50
5 51 – 100
6 101 – 200
7 201 – 500
8 More than 500
IF QS2=1, TERMINATE. OTHERWISE GO TO Q1 BELOW. MINIMUM QUOTAS: QS1=1 AND QS2=2-8, MINIMUM QUOTA=200 (QUOTA 1 – Tax Agents with FTC claimants) QS1=2 AND QS2=2-8, MINIMUM QUOTA=100 (QUOTA 2 – BAS Agents with FTC claimants) TERMINATION SCRIPT: Unfortunately this survey is for registered Tax Agents and BAS Agents who have clients that claim fuel tax credits. You have answered that you do not have any clients that claim fuel tax credits. Thank you for your interest in completing this survey.
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 285
MAIN BODY OF QUESTIONNAIRE
FUEL TAX CREDIT CHANGES AWARENESS Q1. Are you aware of changes to fuel tax credit rates that came into effect from 1 July 2012? [SR]
Code
1 Yes
2 No
97 Don’t know
IF Q1=1, CONTINUE. IF Q1=2 OR 97, SKIP TO Q3 BELOW. Q2. What changes are you aware of? OPEN ENDED Q3. Are you aware of the following specific changes to fuel tax credits that came into effect from 1 July 2012? [SR] ROTATE ORDER.
Code Yes No Don’t
know
A Many fuel tax credit rates were reduced to include a carbon charge (tax).
1 0 97
B The fuel tax credit rate for heavy vehicles that travel on a public road has been reduced
1 0 97
C The fuel tax credit rates were increased for some off-road activities such as civil construction
1 0 97
D There were changes to the fuel tax credit rates for gaseous fuels (ie LPG, LNG, CNG)
1 0 97
IF ALL Q3 A-D=0 OR 97, SKIP TO Q5 Q4. How did you become aware of the changes to fuel tax credits that came into effect on 1 July 2012? [MR] Please select more than one response if necessary.
Code
1 Hard copy letter from the ATO
2 eLink message
3 ATO’s Tax Agent electronic magazine article
4 ATO website
5 ATO’s BAS Agent electronic newsletter article
6 Face to face presentation delivered by ATO
7 Industry magazines/websites/publications
8 Worksheet / instructions / example provided with BAS
9 Newsletter / brochure provided with BAS
10 News and media reports
11 Word of mouth / colleagues
96 Other [SPECIFY]
97 Don’t know/can’t recall [SINGLE RESPONSE]
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 286
Q5A. Did you/your practice need to inform business clients about the changes to the fuel tax credits that came into effect from 1 July 2012? [SR]
Code
1 Yes
2 No
97 Don’t know
IF Q5A=YES, CONTINUE TO Q5B. IF Q5A=NO GO TO Q5C. OTHERWISE GO TO Q6 BELOW. Q5B. Which of the following did you/your practice undertake in terms of informing clients about the changes to the fuel tax credits that came into effect from 1 July 2012? [MR]
Please select more than one response if necessary.
Code
1 General communication to all clients (e.g. client newsletter)
2 Tailored advice to individual clients affected by changes in rates
96 Other – SPECIFY
NOW GO TO Q6 BELOW. Q5C. Why was there no need for you/your practice to inform business clients of the changes to the fuel tax credits that came into effect from 1 July 2012? [SR]
Code
1 No clients were affected by the changes
2 We manage all FTC calculations so client/s doesn’t need to know actual rates
96 Other – SPECIFY
Q6A. Have you received any queries from your business clients that claim fuel tax credits specifically about the changes to fuel tax credits that came into effect from 1 July 2012? [SR]
Code
1 Yes
2 No
97 Don’t know
IF YES TO Q6A, CONTINUE TO Q6B. IF NO OR DON’T KNOW, GO TO Q7 BELOW. Q6B. Did you have sufficient information to answer these queries? [SR]
Code
1 Yes
2 No
97 Don’t know
IF Q6B=NO, CONTINUE TO Q6C. OTHERWISE GO TO Q7 BELOW. Q6C. What specific query or queries were you unable to answer? OPEN ENDED
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 287
Q7.Do you personally feel you have sufficient information to advise your clients on the following changes to fuel tax credits that came into effect on 1 July 2012?
Code
Yes No Not applicable – no clients
Don’t know
1 Many fuel tax credit rates were reduced to include a carbon charge (tax).
1 0 96 97
2 The fuel tax credit rate for heavy vehicles that travel on a public road has been reduced
1 0 96 97
3 The fuel tax credit rates were increased for some off-road activities such as civil construction
1 0 96 97
4 There were changes to the fuel tax credit rates for gaseous fuels (ie LPG, LNG, CNG)
1 0 96 97
5 There were no changes for primary producers 1 0 96 97
Q8. On a scale of 0 to 10, where 0 is very difficult and 10 is very easy, how easy or difficult do you think your business clients find managing their fuel tax credit claims? [SR]
Very difficult
Very easy
Don’t know
0 1 2 3 4 5 6 7 8 9 10 97
IF Q8=97, GO TO Q10 BELOW. OTHERWISE CONTINUE. Q9. Why do you say that? OPEN ENDED Q10. Are there any aspects of fuel tax credits that any of your business clients find difficult or problematic? [SR]
Code
1 Yes
2 No
97 Don’t know
IF YES TO Q10, CONTINUE TO Q11 BELOW. OTHERWISE GO TO Q12a. Q11.What aspects of fuel tax credits are difficult or problematic for these business clients? OPEN ENDED Q12a. Have any of your business clients had to change their record keeping practices for fuel tax credits as a result of any of the changes that came into effect on 1 July 2012? [SR]
Code
1 Yes
2 No
97 Don’t know
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 288
IF YES TO Q12a, continue to Q12b. OTHERWISE GO TO Q13 BELOW Q12b. How have these business clients changed their record keeping practices specifically? OPEN ENDED Q13. The ATO produces a range of information products and tools to assist businesses in managing their fuel tax credit claims. For each of the four tools provided below, which best describes your awareness and usage of these?
Code
Aware & currently
using
Aware & have
previously used
Aware but never used Not aware
Don’t know
A Fuel tax credit rates available on the ATO website
1 2 3 4 97
B The fuel tax credit worksheet that comes with the BAS
1 2 3 4 97
C The fuel tax credit eligibility tool available on the ATO website
1 2 3 4 97
D The fuel tax credit calculator available on the ATO website
1 2 3 4 97
IF Q13A=1 or 2, CONTINUE, OTHERWISE GO TO SKIP INSTRUCTION A BELOW. Q14Ai. How useful do you find the fuel tax credit rates available on the ATO website? [SR]
Code
1 Very useful
2 Somewhat useful
3 Not very useful
4 Not at all useful
97 Don’t know/can’t recall
IF Q14Ai=3 or 4, CONTINUE. OTHERWISE GO TO SKIP INSTRUCTION A BELOW. Q14Aii. Why do you find it [Q14Ai RESPONSE]? OPEN ENDED
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 289
SKIP INSTRUCTION A: IF Q13B=1 OR 2, CONTINUE, OTHERWISE GO TO SKIP INSTRUCTION B BELOW Q14Bi. How useful do you find the fuel tax credit worksheet that comes with the BAS? [SR]
Code
1 Very useful
2 Somewhat useful
3 Not very useful
4 Not at all useful
97 Don’t know/can’t recall
IF Q14Bi=3 or 4, CONTINUE. OTHERWISE GO TO SKIP INSTRUCTION B BELOW. Q14Bii. Why do you find it [Q14Bi RESPONSE]? OPEN ENDED SKIP INSTRUCTION B: IF Q13C=1 OR 2, CONTINUE, OTHERWISE GO TO SKIP INSTRUCTION C BELOW Q14Ci. How useful do you find the fuel tax credit eligibility tool available on the ATO website? [SR]
Code
1 Very useful
2 Somewhat useful
3 Not very useful
4 Not at all useful
97 Don’t know/can’t recall
IF Q14Ci=3 or 4, CONTINUE. OTHERWISE GO TO SKIP INSTRUCTION C BELOW. Q14Cii. Why do you find it [Q14Ci RESPONSE]? OPEN ENDED SKIP INSTRUCTION C: IF Q13D=1 OR 2, CONTINUE, OTHERWISE GO TO Q15 BELOW. Q14Di. How useful do you find the fuel tax credit calculator available on the ATO website? [SR]
Code
1 Very useful
2 Somewhat useful
3 Not very useful
4 Not at all useful
97 Don’t know/can’t recall
IF Q14Di=3 or 4, CONTINUE. OTHERWISE GO TO Q15 BELOW. Q14Dii. Why do you find it [Q14Di RESPONSE]? OPEN ENDED
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 290
Q15. Are there any aspects of fuel tax credits you personally would appreciate more information on? [SR]
Code
1 Yes
2 No
97 Don’t know
IF Q15=1, CONTINUE. OTHERWISE GO TO Q17 BELOW. Q16. What aspect of fuel tax credits would you like more information on specifically? [MR]
Please select more than one response if necessary.
Code
1 The different rates that apply to different fuels and their uses
2 Eligibility for fuel tax credits
3 All of it/more information generally
96 Other – SPECIFY
97 Don’t know/can’t recall
Q17. If you were seeking information on fuel tax credits, which of the following channels would you most likely use first in an attempt to source this information? [SR]
Code
1 ATO website – Tax Agent section
2 ATO website – Business section
3 ATO call centre
4 Professional associations/peak bodies
96 Other [SPECIFY]
4396449_ATO_Fuel Tax Credit Rate Changes_Final Full Report 291
Q18. Which would be your most preferred channels for receiving information about any future changes to fuel tax credit rates? [MR]
Please select more than one response if necessary.
Code
1 Hard copy letter from the ATO
2 eLink message
3 ATO’s Tax Agent electronic magazine article
4 ATO website
5 ATO’s BAS Agent electronic newsletter article
6 Face to face presentation delivered by ATO
7 Industry magazines/websites/publications
8 Worksheet / instructions / example provided with BAS
9 Newsletter / brochure provided with BAS
10 Via ATO webinar
96 Other [SPECIFY]
97 Don’t know/can’t recall [SINGLE RESPONSE]
Q19. Do you have any final comments on any aspect of fuel tax credits? OPEN ENDED
CONCLUSION That’s the end of the survey. On behalf of the ATO, thank you for your participation. If you have any queries, please call the Market Social Research Society’s Survey Line on 1300 354 830. Please click the NEXT button to submit your responses. NOTE TO DP: REDIRECT SUVEY TO THE FOLLOWING WEBPAGE:
http://www.ato.gov.au/fuelschemes/
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11. Appendix D: Qualitative discussion guide
11.1. Claimants discussion guide
Introduction
My name is [xxxxxxxx] and I’m a researcher with Colmar Brunton Social Research. Today we are
going to be discussing fuel tax credits.
There are no right or wrong answers today– I am interested in your natural thoughts and feelings.
Your input is important in helping the ATO ensure business operators have the right tools and
information to manage their fuel tax credits appropriately.
As this is research we are bound by privacy legislation. All the information you provide today will be
used for research purposes only. All answers are combined with other participants at the end of the
study – no one will be individually identifiable.
Background
To begin, it would be good for me to learn a little bit more about your business.
What industry is your business in?
How long have you been involved in the business?
Fuel purchase, usage and record keeping
I’d like to talk about the types of fuels you use in your business and how those fuels are used.
What types of fuels is your business using on a regular basis?
How do you keep records of the fuel used in the business?
o What about records associated with the purchase of fuel? (Probe – keep fuel
purchase receipts, get a statement from fuel supplier, other)
o And what about how you use the fuels you purchase – do you keep records of how
fuel is specifically used? Why is that? (Probe – how do you record how much fuel is
used in different types of equipment and activities etc), (Probe - what sort of systems
do you use to record the use of fuel – software like MYOB, spreadsheets, manual
records, invoices for work undertaken, fuel invoice as it is all used for one purpose,
etc)
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Fuel Tax Credits
Tell me about your experience in managing the fuel tax credit claims for this business.
Overall, would you describe the process of managing these claims as easy or difficult? Why is
that?
Who calculates the amount of fuel tax credits claimed by the business? (Probe - themselves
vs. tax professional such as tax agent, BAS agent or bookkeeper)
IF CALCULATED BY THE BUSINESS THEMSELVES:
o Can you briefly describe the process you use in calculating the fuel tax credit amounts
for each BAS reporting period?
Prompts – what systems do you use? (for example MYOB calculates the fuel
tax credit, a spreadsheet, etc), (Probe - is the person who identifies the fuel
use also the same person who calculates the fuel tax credit and completes
the BAS?), (Probe - do you check your current claim against previous claims
to see if it is consistent? If it is not consistent do you know why it is different?)
What method do you use to calculate the fuel use? (for example all fuel used
in the equipment is used for one purpose, or do you apportion fuel using
some average fuel consumption figures, or use actual invoice details of fuel
used in a particular job, or do you estimate different fuel use or some other
method.)
o Which rates do you use in calculating your amount? Where do you get these rates
from? [PROBE AS TO WHETHER RATES ARE CHECKED, WHERE RATES ARE
CHECKED AND FREQUENCY OF CHECKING RATES]
o Are you confident you are using the correct rates for the fuel tax credits each time you
are claiming? Why is that?
Are there any aspects of the fuel tax credit process you find difficult or problematic? Why
is that?
o What could the ATO do to either fix this issue or make the process easier?
IF CALCULATED BY A TAX PROFESSIONAL:
What information do you give to your tax professional to enable them to calculate the
amount of fuel tax credits your business is eligible to claim?
What process do you use to collect and provide the information to your tax professional?
(for example invoices provided to the tax professional who then works this out, do you
determine the eligible litres and provide to the agent for checking and to calculate the fuel
tax credits, etc)
Has this process changed at all in recent times? [IF YES] What was the reason for this
change?
Does your tax professional let you know when the rates for various fuels change? [IF
YES] When were the most recent changes? [IF NO] Why is this information not provided
to you? Would you like to know when the rates for various fuels change?
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ATO fuel tax credit information and resources
Do you use, or have you previously used, any of the ATO tools that are available to business
operators to assist them in determining their eligibility for fuel tax credits and the amount of
fuel tax credits they can claim in any given reporting period? (Probe – fuel tax credit rates
available on the ATO website, fuel tax credit worksheet that comes with your BAS, fuel tax
credit eligibility tool available on the ATO website, the fuel tax credit calculator available on the
ATO website, etc.)
o [IF YES] What ATO resources/tools have you used/are you using?
o [IF YES] Are/were these useful to you? Why is that?
o [IF YES] Would you recommend any of these to other businesses? Why is that?
o [IF YES] How could these tools potentially be improved?
o [IF NO] Why don’t you use these ATO resources / tools? (Probe - Would the ATO
need to change anything before you would consider using these resources / tools in
the future? [IF YES] What would need to change?)
In general, does the ATO provide sufficient information to assist businesses like yours to
effectively manage their fuel tax credit claims? Why is that?
o [IF NO] What additional information would be useful to you specifically?
Future communication needs & preferences
As the emissions trading scheme is fully implemented from 1 July 2015, the rates used to calculate
fuel tax credits are likely to change regularly in the future. It is also likely that the ATO will only have a
short period of time within which to calculate the new fuel tax credit rates and advise businesses.
What is the best way for the ATO to ensure that businesses are aware of any changes to rates
and are using the correct rates when calculating the amount of fuel tax credits for their
business? What is the quickest way we can inform you?
How would you personally like to be kept informed of any future changes? (Probe - about
preference for either electronic/digital channels or paper channels and reasons for such
preferences), (Probe – if information was mainly available online, are there any significant
issues or things the ATO needs to consider?)
Final comments
Do you have any final comments on the fuel tax credits system you’d like to add?
That’s the end of the interview. On behalf of both the Australian Taxation Office and Colmar Brunton
Social Research, thank you very much for your participation.
Close
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Colmar Brunton Social Research
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