final report - australian taxation office · table 45: fuel tax credits calculation process by...

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

mailto:[email protected]

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


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


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


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


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


Figure 32: Sufficient information to advise clients on no changes for primary producers by


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


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


Figure 37: Awareness and use of fuel tax credit worksheet that comes with BAS by Tax


Figure 38: Awareness and use of fuel tax credit eligibility tool on the ATO website by Tax


Figure 39: Awareness and use of fuel tax credit calculator on the ATO website by Tax


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


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


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


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


Table 34: Process undertaken to inform clients of fuel tax credit rate changes by Tax


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


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


Table 43: Preferred channels for receiving information on future fuel tax credit changes by


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


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


Table 68: Total awareness of rate for heavy vehicles that travel on public roads reduced by

BAS lodgment frequency 171


process business calculates fuel tax credit amounts 172


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


Table 73: Total awareness of rates for some off-road activities increased by Micro – All other


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


Table 76: Total awareness of changes to rates for gaseous fuels by Micro – All other


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


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


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


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


Table 103: Ease or difficulties in managing fuel tax credit claims by Micro – All other


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


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


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


Table 114: Awareness and use of fuel tax credit eligibility tool on the ATO website by

process business calculates fuel tax credit amounts 210


Table 115: Awareness and use of fuel tax credit eligibility tool on the ATO website by Micro –


Table 116: Awareness and use of fuel tax credit calculator on the ATO website by BAS


Table 117: Awareness and use of fuel tax credit calculator on the ATO website by process


Table 118: Awareness and use of fuel tax credit calculator on the ATO website by Micro – All


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


Table 121: Usefulness of fuel tax credit rates on the ATO website by Micro – All other


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


Table 124: Usefulness of fuel tax credit worksheet that comes with BAS by Micro – All other


Table 125: Future access of fuel tax credit worksheet online via the ATO website by BAS


Table 126: Future access of fuel tax credit worksheet online via the ATO website by process


Table 127: Future access of fuel tax credit worksheet online via the ATO website by Micro –


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


Table 130: Usefulness of fuel tax credit eligibility tool on the ATO website by Micro – All


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


Table 133: Usefulness of fuel tax credit calculator on the ATO website by Micro – All other


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



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


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


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



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


Table 152: Source of awareness of the changes to fuel tax credits was known by number of


Table 153: Need to inform clients of fuel tax credit rate changes by number of clients that


Table 154: Process undertaken to inform clients of fuel tax credit rate changes by number of


Table 155: Reason for not informing clients of fuel tax credit rate changes by number of


Table 156: Received queries from clients about fuel tax credit rate changes by number of


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


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



Table 162: Sufficient information to advise clients on no changes for primary producers by


Table 163: Ease or difficulties in managing fuel tax credit claims by number of clients that


Table 164: Reason for easy / difficult rating by number of clients that claimed fuel tax credits

– Total easy (7-10) 244


– Neither easy or difficult (4-6) 246


– Total difficult (0-3) 248

Table 167: Aspects of fuel tax credits that clients find difficult or problematic by number of


Table 168: Aspects of fuel tax credits that business clients find difficult or problematic by


Table 169: Changes to record keeping practices for fuel tax credits by number of clients that


Table 170: Awareness and use of fuel tax credit rates on the ATO website by number of


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


Table 173: Awareness and use of fuel tax credit calculator on the ATO website by number of


Table 174: Usefulness of fuel tax credit rates on the ATO website by number of clients that


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


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


Table 180: Channels likely to be used if seeking information on fuel tax credits by number of


Table 181: Preferred channels for receiving information on future fuel tax credit changes by


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


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.


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%).


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


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.


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


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


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.


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%).


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


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.


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


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.


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


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,


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.


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


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.


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.


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.


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:


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.


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.


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.


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


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


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’.


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.


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.


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


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)


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


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)


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)


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)


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


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%



Total

Micro – Mining

A


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)


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)


Total

Micro – Mining

A


B

Micro – All other

industries C

SME

D

Government and NFP

E

n=373 n=7* n=49 n=259 n=46 n=12*


28% 14% 24% 30% 22% 25%


18% 14% 27% 15% 28% 17%


15% 14% 12% 18% 4% 8%


15% 43% 22% 15% 7% 17%


6% 14% 2% 6% 13% 8%


6% 0% 2% 7% 4% 8%


6% 0% 8% 5% 9% 8%


6% 0% 10% 6% 2% 0%



5% 0% 0% 5% 7% 8%


4% 14% 4% 3% 7% 0%


3% 0% 4% 2% 4% 0%


3% 0% 0% 4% 4% 0%



Total

Micro – Mining

A


B

Micro – All other

industries C

SME

D

Government and NFP

E

n=373 n=7* n=49 n=259 n=46 n=12*


1% 0% 2% 0% 2% 0%



0% 0% 14% 9% 11% 0%


0% 0% 0% 0% 4% 0%


0% 0% 0% 0% 0% 0%


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)


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


Total

Micro – Mining

A


B

Micro – All other

industries C

SME

D

Government and NFP

E

n=75 n=0 n=5* n=61 n=7* n=2*


43 - 2 37 4 0


16 - 3 9 4 0


8 - 1 7 0 0


5 - 0 4 1 0


5 - 0 3 0 2


5 - 0 5 0 0


4 - 0 4 0 0

Not much too claim 3 - 0 3 0 0


2 - 0 2 0 0


2 - 0 2 0 0


2 - 0 2 0 0


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)


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)


Don’t know

No confidence atall (0-1)

Low confidence(2-3)

Moderateconfidence (4-6)

Confident (7-8)

Very confident (9-10)


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


assistance B


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%


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)


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


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


32% 37% 29% 33% 25% 30%


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%


13% 2%

14% D

14% D

6% BC

10%


11% 16% 7% 13% 9% 4%


9% 14% 12% 8% 11% 16%


9% 7% 6% 9% 11% 2%


I double check / review claims

4% 4% 5% 4% 7% 8%


3% 2% 5% 3% 4% 0%

Unsure if all eligible fuel was recorded / claimed

2% 0% 3% 2% 4% 4%



Total

Micro – Mining

A


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%


2% 2% 0% 3% 3% 0%


1% 0% 1% 0% 1% 0%

Have under claimed to avoid over claiming

1% 4% 2% 1% 3% 0%


0% 0% 1% 0% 1% 0%


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)


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)


Total

Micro – Mining

A


B

Micro – All other

industries C

SME

D

Government and NFP

E

n=52 n=3* n=11* n=36 n=2* n=0


4 0 0 4 0 -


9 1 2 6 0 -

Not much too claim 2 0 1 1 0 -


2 0 0 1 1 -


3 0 1 2 0 -


3 0 2 1 0 -


2 0 1 1 0 -


5 1 0 4 0 -


6 1 0 5 0 -


1 0 0 1 0 -


5 0 3 2 0 -


8 0 1 6 1 -


11 0 1 9 1 -



Total

Micro – Mining

A


B

Micro – All other

industries C

SME

D

Government and NFP

E

n=52 n=3* n=11* n=36 n=2* n=0


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)


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)


Total

Micro – Mining

A


B

Micro – All other

industries C

SME

D

Government and NFP

E

n=9* n=0 n=1* n=7* n=1* n=0


2 - 0 1 1 -


2 - 0 2 0 -


2 - 0 2 0 -


1 - 0 1 0 -


1 - 0 1 0 -


1 - 1 0 0 -


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)


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)


Don’t know

No

Yes


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


assistance B


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)


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


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)


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)


Don’t know

No

Yes


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)


Don’t know

No

Yes


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)


Don’t know

No

Yes


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)


Don’t know

No

Yes


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


assistance B


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)


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


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%



Total

Micro – Mining

A


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)


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.


Table 22: Source of fuel tax credit rates by market segment

Source of fuel tax credit rates

Total

Micro – Mining

A


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)


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


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%


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)


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


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)


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


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%



Total

Micro – Mining

A


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


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)


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


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)


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


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%


5% 0% 10% 5% 5% 0%


3% 0% 24% 1% 5% 18%


2% 0% 14% 1% 0% 0%

Electricity generation 1% 0% 5% 1% 0% 0%


1% 25% 0% 0% 9% 0%


1% 25% 0% 1% 5% 0%


1% 0% 0% 1% 0% 0%


0% 0% 0% 0% 0% 0%


0% 0% 0% 0% 0% 0%


0% 0% 0% 0% 0% 0%

Rail Transport 0% 0% 0% 0% 0% 0%

Other (Specify) 8% 25% 14% 6% 14% 76%


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 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)


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)


Don’t know

No confidence atall (0-1)

Low confidence(2-3)

Moderateconfidence (4-6)

Confident (7-8)



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)


Don’t know

Very difficult (0-1)

Difficult (2-3)

Neither easy ordifficult (4-6)

Easy (7-8)

Very easy (9-10)


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)


Don’t know

No

Yes


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)


Don’t know

Not aware

Aware but neverused

Aware andpreviously used

Aware andcurrently using


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)


Don’t know

Not aware

Aware but neverused




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)


Don’t know

Not aware

Aware but neverused




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)


Don’t know

Not aware

Aware but neverused





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)


Don’t know / can't recall

Not at all useful

Not very useful

Somewhat useful

Very useful


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)


Not at all useful

Not very useful

Somewhat useful

Very useful


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


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)


Not at all useful

Not very useful

Somewhat useful

Very useful


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)


Not at all useful

Not very useful

Somewhat useful

Very useful


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)


Don’t know

No

Yes


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


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)


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


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%


5% 0% 15% 4% 0% 0%


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%


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)


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


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


12% 8%

7% C

15% BD

4% C

4%


10% 5% 9% 10% 7% 6%


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%


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)


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.


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.


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’.


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”.


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.


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


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.


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.



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.


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.


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).


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.


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.


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.


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).


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.


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.


5.3. Group 3 – Unaware

Eight in-depth interviews were conducted with fuel tax credit claimants who were identified from the


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.


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.


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.


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’.



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.


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”


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/.


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.


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.


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)


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


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)


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)


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


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)


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


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)


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


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)


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


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%


22% 15% B

29% A

eLink message 18% 32% 5%

ATO's Tax Agent electronic magazine article

18% 28% B

9% A


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)


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)


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


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


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)


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%


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)


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)


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


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)


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)


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


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)


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


No

Yes


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)


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


No

Yes


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)


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


No

Yes


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)


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


No

Yes


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)


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


Difficult (2-3)

Neither easy ordifficult (4-6)

Easy (7-8)

Very easy (9-10)


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%


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%


Q9. Why do you say that? (Open ended) Base: Respondents who provided a 7-10 easy / difficult rating (n=117)


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


16% 9% 21%


14% 19% 11%


12% 14% 11%


10% 5% 15%


9% 12% 6%


8% 7% 9%


6% 7% 4%


4% 2% 6%


4% 2% 6%


3% 0% 6%

Changes are made to taxation legislation too often

3% 7% 0%

Client supplies information 3% 2% 4%


3% 5% 2%

It is complex 3% 2% 4%


2% 2% 2%


2% 5% 0%

It's a small company 2% 2% 2%


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%


2% 5% 0%


2% 2% 2%


1% 2% 0%


1% 2% 0%


1% 0% 2%


Q9. Why do you say that? (Open ended) Base: Respondents who provided a 4-6 easy / difficult rating (n=90)


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*


9 4 5


6 4 2


4 3 1


3 2 1


3 3 0


2 1 1


2 2 0

It is complex 1 1 0

Difficulty calculating 1 0 1


1 1 0


1 1 0


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)


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)


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


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)


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)


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


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)


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




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)


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




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


eligibility tool available on the ATO website (Single response)


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




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


calculator available on the ATO website (Single response)


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




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)


Not at all useful

Not very useful

Somewhatuseful

Very 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). 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)


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)


Not at all useful

Not very useful

Somewhatuseful

Very useful


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)


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)


Not at all useful

Not very useful

Somewhatuseful

Very useful


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)


Not at all useful

Not very useful

Somewhatuseful

Very useful


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


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


Total Tax agents

A BAS agents

B

n=29* n=13* n=16*


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)


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%


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)


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%


45% 5% B

80% A

ATO website 39% 46% B

33% A

eLink message 32% 45% B

20% A


28% 21% B

35% A


20% 33% B

9% A


20% 14% 25%

Via ATO webinar 15% 17% 14%


6% 5% 7%


4% 5% 3%



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)


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


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


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.


8. Appendix A: Additional quantitative results

8.1. Claimants questionnaire

8.1.1. Closed ended and coded questions


Table 44: Fuel tax credits calculation process by BAS lodgment frequency


Total Monthly

A Quarterly

B Annually

C Don’t know

D

n=1,501 n=217 n=1,280 n=2* n=2*


57% 71% B

56% A

100%

50%


25% 21% 26% 0% 0%


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)


Table 45: Fuel tax credits calculation process by Micro – All other industries subgroups


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


57% 59% 52% 55%


25% 25% 25% 26%


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


assistance B


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)


Table 47: BAS lodgment by Micro – All other industries subgroups

Bas lodgment Total

Agriculture, Fishing and Forestry

A


B


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


Total Monthly

A Quarterly

B Annually

C Don’t know

D

n=1,501 n=217 n=1,280 n=2* n=2*


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%


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)


Table 49: General knowledge of fuel tax credits by Micro – All other industries subgroups



and Forestry A


B


C

n=1,039 n=653 n=216 n=170


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%


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)



Table 50: Reason for knowledge rating by market segment


Total

Micro – Mining

A


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


45% 52% 37% 46% 46% 30%


22% 28%

25% E

22% E

18% E

44% BCD


14% 7% 11% 15% 13% 8%


11% 15%

19% C

9% BD

17% C

12%


9% 7% 9% 9% 4% 4%


8% 12% 11% 7% 9% 4%


5% 2% 3% 6% 6% 6%


3% 0% 3% 3% 4% 2%


3% 3% 5% 3% 2% 0%



2% 2% 4% 2% 3% 4%


2% 3%

0%

1% D

6% C

2%


2% 3% 2% 2% 2% 4%


2% 0% 0% 2% 2% 0%



Total

Micro – Mining

A


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


1% 0% 2% 1% 2% 0%


1% 2% 1% 1% 2% 4%


0% 3% 0% 0% 1% 0%


0% 2% 1% 0% 0% 0%


0% 2% 1% 0% 2% 0%


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)


Table 51: Reason for general knowledge rating by BAS lodgment frequency


Total Monthly

A Quarterly

B Annually

C Don’t know

D

n=1,484 n=214 n=1,266 n=2* n=2*


45% 47% 45% 50% 0%


22% 28% 22% 50% 0%


14% 13% 14% 0% 0%


11% 15% 11% 0% 50%


9% 1% 10% 0% 0%


8% 8% 8% 0% 50%


5% 5% 5% 0% 0%


3% 3% 3% 50% 0%


3% 2% 3% 0% 0%

Not much too claim 3% 4% 3% 0% 0%


2% 2% 2% 0% 0%


2% 4% 2% 0% 0%


2% 2% 2% 0% 0%


2% 0% 2% 0% 0%


1% 1% 1% 0% 0%


1% 1% 1% 0% 0%


0% 1% 0% 0% 0%


0% 0% 1% 0% 0%


0% 0% 0% 0% 0%



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)


Table 52: Reason for general knowledge rating by process business calculates fuel tax credit amounts


Total

Self-Preparers

A


assistance B


C

n=1,484 n=861 n=379 n=244


45% 50% BC

43% AC

29% BC


22% 29% BC

22% AC

5% BC

Simple / straight forward process 14% 17% B

13% A

3%


11% 12% 11% 12%


9% 1%

5% C

39% B


8% 5%

BC 15% AC

8% AB


5% 4% 6% 7%


3% 1%

BC 3% A

7% A


3% 2% C

2%

5% A

Not much too claim 3% 4% 3% 1%


2% 2% 3% 1%


2% 2% 1% 2%


2% 2% 2% 0%


2% 1% 2% 1%


1% 1% 1% 1%


1% 2% 0% 0%


0% 0% 0% 0%


0% 1% 0% 0%



Total

Self-Preparers

A


assistance B


C

n=1,484 n=861 n=379 n=244


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)



Base: Respondents who provided a 0-10 knowledge rating (n=1,484)


Table 53: Reason for general knowledge rating by Micro – All other industries subgroups



and Forestry A


B


C

n=1,025 n=642 n=214 n=169


46% 49% 43% 39%


22% 21% 21% 28%


15% 14% 17% 15%


9% 10% 9% 9%


9% 8% 13% 9%


7% 7% 8% 9%


6% 5% 7% 5%


3% 2% 4% 3%


3% 2% 3% 4%



2% 2% 1% 3%


2% 2% 0% 2%


2% 2% 2% 4%


1% 1% 1% 3%


1% 1% 1% 1%


1% 1% 0% 1%


0% 0% 0% 1%


0% 0% 0% 1%


0% 0% 0% 0%




and Forestry A


B


C

n=1,025 n=642 n=214 n=169

I don't claim very often 0% 0% 0% 0%




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)



Table 54: Confidence in claiming fuel tax credits by BAS lodgment frequency


Total Monthly

A Quarterly

B Annually

C Don’t know

D

n=1,501 n=217 n=1,280 n=2* n=2*


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%


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)


Table 55: Confidence in claiming fuel tax credits by Micro – All other industries subgroups



and Forestry A


B


C

n=1,039 n=653 n=216 n=170


0% 0% 0% 1%


Moderate confidence (4-6) 3% 4% 3% 3%

Confident (7-8) 20% 23% B

13% A

16%


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)



Table 56: Reason for confidence rating in claiming fuel tax credits by market segment


Total

Micro – Mining

A


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


31% 37% 27% 32% 25% 30%


18% 30% C

20%

16% AD

27% C

12%


16% 17% 16% 15% 19% 18%


13% 3% 14% 14% 6% 10%


12% 15% 7% 13% 9% 4%


9% 13% 11% 9% 11% 16%


8% 7% 6% 9% 11% 2%


I double check / review claims

4% 3% 5% 4% 7% 8%


3% 2% 7% 3% 4% 0%


3% 0% 3% 3% 4% 4%


2% 3% 1% 1% 6% 8%


2% 2% 0% 3% 3% 0%


2% 0% 3% 2% 1% 0%



Total

Micro – Mining

A


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


1% 0% 2% 1% 1% 0%


1% 3% 3% 1% 3% 0%


1% 0% 1% 0% 1% 2%


0% 0% 1% 0% 1% 0%


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)


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*


31% 29% 31% 100% 50%


18% 24% 18% 0% 0%


16% 19% 15% 0% 0%


13% 5% A

13% B

0%

0%


12% 11% 12% 0% 50%


9% 12% 9% 0% 0%


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%


3% 3% 3% 0% 0%


3% 4% 3% 0% 50%


2% 2% 2% 0% 0%


2% 1% 2% 0% 0%


2% 1% 2% 0% 0%


1% 0% 1% 0% 0%


1% 1% 2% 0% 0%


1% 0% 1% 0% 50%


0% 0% 0% 0% 0%


0% 0% 0% 0% 0%



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)


Table 58: Reason for confidence rating by process business calculates fuel tax credit amounts


Self-Preparers

A


assistance B


C

n=1,495 n=867 n=379 n=249


31% 33% C

32% C

22% AB


18% 22% BC

17% AC

8% AB


16% 21% B

12% A

2%


13% 1%

BC 11% AC

53% AB


12% 12% 13% 8%


9% 6% B

20% AC

6% B

Simple / straight forward process 8% 11% B

6% A

3%


I double check / review claims 4% 5% 4% 2%


3% 2% 5% 2%


3% 2% 3% 4%


2% 2% 2% 1%


2% 2% 3% 0%


2% 0% 2% 8%


1% 1% 0% 2%


1% 2% 2% 0%


1% 1% 0% 0%


0% 0% 1% 0%



Self-Preparers

A


assistance B


C

n=1,495 n=867 n=379 n=249


0% 0% 0% 0%

Other 0% 0% 0% 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)


Table 59: Reason for confidence rating by Micro – All other industries subgroups



A


B


C

n=1,035 n=650 n=215 n=170


32% 33% 30% 31%


16% 17% 13% 18%


15% 13% C

16%

21% A


14% 12% C

18% C

14% AB


13% 13% 13% 11%


9% 8% 8% 9%


9% 7% 7% 14%


I double check / review claims 4% 3% 6% 4%


3% 4% 1% 0%


3% 3% 3% 2%


3% 3% 2% 2%


2% 2% 2% 2%


1% 1% 1% 2%


1% 1% 0% 1%


1% 1% 0% 1%


0% 0% 0% 0%


0% 0% 0% 1%




A


B


C

n=1,035 n=650 n=215 n=170


0% 0% 0% 1%




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)



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



and Forestry A


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)



Table 62: Unprompted awareness of specific fuel tax credit rate changes by BAS lodgment frequency


Total Monthly

A Quarterly

B Annually

C Don’t know

D

n=1,028 n=182 n=844 n=1* n=1*


23% 28% 235 0% 0%


23% 25% 22% 0% 0%


5% 8% 5% 100% 0%


5% 8% 5% 0% 0%


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)


Table 63: Unprompted awareness of specific fuel tax credit rate changes by process business calculates

fuel tax credit amounts


Total

Self-Preparers

A


assistance B


C

n=1,028 n=872 n=379 n=250


23% 23% 24% 28%


23% 24% 21% 19%


5% 6% 7% 1%


5% 6% 6% 2%


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)


Table 64: Unprompted awareness of specific fuel tax credit rate changes by Micro – All other industries

subgroups



and Forestry A


B


C

n=669 n=390 n=155 n=124


22% 13% BC

43% AC

25% A


23% 22% 27% 23%


4% 3% 3% 7%


4% 6% 1% 4%


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)


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

Self-Preparers

A


assistance B


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)


Table 67: Total awareness of reduced to include a carbon charge by Micro – All other industries

subgroups



and Forestry A


B


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)


Table 69: Total awareness of rate for heavy vehicles that travel on public roads reduced by process

business calculates fuel tax credit amounts


Total

Self-Preparers

A


assistance B


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



and Forestry A


B


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)


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



Total

Self-Preparers

A


assistance B


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)


Table 73: Total awareness of rates for some off-road activities increased by Micro – All other industries

subgroups



and Forestry A


B


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)


Table 75: Total awareness of changes to rates for gaseous fuels by process business calculates fuel tax

credit amounts


Total

Self-Preparers

A


assistance B


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



and Forestry A


B


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)



Table 77: Source of awareness of changes to fuel tax credits by BAS lodgment frequency


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%


24% 17% B

24% A

100%

0%


19% 13% B

20% A

0%

0%


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%


2% 3% 2% 0% 0%


1% 0% 1% 0% 0%

SMS from the ATO 1% 1% 1% 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)


Table 78: Source of awareness of changes to fuel tax credits by process business calculates fuel tax

credit amounts


Total

Self-Preparers

A


assistance B


C

n=1,205 n=738 n=305 n=162

Letter/Fact Sheet from the ATO 24% 27% 22% 19%


24% 26% C

21%

13% A


19% 22% C

18% C

6% AB


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%


2% 1% 3% 8%


1% 1% 1% 1%

SMS from the ATO 1% 1% 1% 1%


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)


Table 79: Source of awareness of changes to fuel tax credits by Micro – All other industries subgroups



and Forestry A


B


C

n=814 n=495 n=189 n=130


25% 27% 22% 22%


22% 23% 19% 25%

Letter/Fact Sheet from the ATO 23% 22% 28% 23%


10% 9% 11% 10%

News and media reports 5% 7% 2% 2%



2% 1% 5% 2%



1% 1% 1% 1%

SMS from the ATO 1% 0% 3% 1%



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)


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*


39% 20% B

41% A

50%

0%


21% 25% 20% 0% 0%


16% 30% B

15% A

0%

100%


6% 8% 6% 0% 0%


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)


Table 81: Source of fuel tax credit rates by process business calculates fuel tax credit amounts


Self-Preparers

A


assistance B


C

n=1,251 n=872 n=379 n=0


39% 41% B

31% A

-


21% 22% B

17% A

-


16% 19% B

14% A

-


6% 8% B

3% A

-


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)


Table 82: Source of fuel tax credit rates by Micro – All other industries subgroups



A


B


C

n=849 n=544 n=168 n=137


46% 49% B

37% A

42%


19% 19% 24% 14%


12% 8%

BC 22% A

20% A


5% 5% 5% 6%


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)


Types of fuel claimed

Table 83: Types of fuel claimed by BAS lodgment frequency


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%


1% 0% 0% 0% 0%


1% 3% 1% 0% 0%

Liquefied Natural Gas (LNG) 0% 0% 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)


Table 84: Types of fuel claimed by process business calculates fuel tax credit amounts


Self-Preparers

A


assistance B


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% -


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)


Table 85: Types of fuel claimed by Micro – All other industries subgroups



A


B


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%


1% 1% 0% 4%


0% 0% 0% 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)


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%


17% 15% 17% 50% 0%


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)


Table 87: Common rates used for diesel by process business calculates fuel tax credit amounts


Total

Self-Preparers

A


assistance B


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

-


17% 18% B

13% A

-


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]



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)


Table 88: Common rates used for diesel by Micro – All other industries subgroups



and Forestry A


B


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


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)



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%


5% 3% 5% 0% 0%


4% 7% B

4% A

0%

0%


2% 1% 2% 0% 0%


1% 3% 3% 0% 0%


1% 3% 0% 0% 0%

Electricity generation 1% 1% 1% 0% 0%


0% 1% 0% 0% 0%


0% 2% 0% 0% 0%


0% 0% 0% 0% 0%


0% 1% 0% 0% 0%

Rail Transport 0% 0% 0% 0% 0%

Other (Specify) 5% 11% 5% 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)


Table 90: Activity diesel was used for by process business calculates fuel tax credit amounts


Self-Preparers

A


assistance B


C

n=1,201 n=839 n=362 n=0

Agriculture, forestry or fishing 49% 46% 44% -

Road transport 31% 30% 31% -


5% 4% 6% -


4% 4% B

6% A

-


2% 2% 2% -


1% 3%

4%

-


1% 1% 1% -

Electricity generation 1% 1% 1% -


0% 0% 1% -


0% 0% 0% -


0% 0% 0% -

Marine Transport (e.g. shipping) 0% 0% 0% -

Rail Transport 0% 0% 0% -



Total 100% 100% 100% -

Q10C. What type of activity did you use [FUEL USED] for?





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)


Table 91: Activity diesel was used for by Micro – All other industries subgroups


Agriculture, Fishing and

Forestry A


B


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


6% 9% 1% 1%


1% 0% 3% 0%

Electricity generation 1% 0% 0% 6%


0% 0% 0% 2%


0% 0% 0% 1%


0% 0% 2% 0%


0% 0% 1% 0%


0% 0% 0% 1%


0% 0% 0% 0%


0% 0% 0% 0%

Rail Transport 0% 0% 0% 0%



Total 100% 100% 100% 100%




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)


Common rates used for petrol

Table 92: Common rates used for petrol by BAS lodgment frequency


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% - -


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)


Table 93: Common rates used for petrol by process business calculates fuel tax credit amounts


Total

Self-Preparers

A


assistance B


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% -


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]





this is then checked by a tax professional AND indicated that the business claimed petrol in their most recent BAS reporting

period (n=308)


Table 94: Common rates used for petrol by Micro – All other industries subgroups



and Forestry A


B


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%


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)


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%


5% 3% 5%


3% 11% 3%


2% 0% 2%

Electricity generation 1% 6% 1%


1% 3% 1%


1% 3% 1%


1% 0% 0%


0% 0% 0%


0% 0% 0%


0% 0% 1%

Rail Transport 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)


Table 96: Activity petrol was used for by process business calculates fuel tax credit amounts


Self-Preparers

A


assistance B


C

n=308 n=222 n=86 n=0

Agriculture, forestry or fishing 69% 66% 70% -

Road transport 9% 9% 6% -


5% 4% 7% -


3% 5% 1% -


2% 1% 2% -

Electricity generation 1% 1% 0% -


1% 1% 1% -


1% 1% 1% -


1% 1% 0% -


0% 0% 0% -


0% 0% 0% -


0% 0% 0% -

Rail Transport 0% 0% 0% -



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)


Table 97: Activity petrol was used for by Micro – All other industries subgroups


Agriculture, Fishing and

Forestry A


B


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%


5% 5% 0% 3%


1% 0% 9% 3%


1% 0% 0% 5%

Electricity generation 1% 1% 0% 3%


1% 0% 0% 5%


1% 1% 0% 3%


0% 1% 0% 0%


0% 0% 0% 0%


0% 0% 0% 0%


0% 0% 0% 0%

Rail Transport 0% 0% 0% 0%



Total 100% 100% 100% 100%


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)


Confidence in using correct fuel tax credits rate

Table 98: Confidence in using correct fuel tax credits rate by BAS lodgment frequency


Total Monthly

A Quarterly

B Annually

C Don’t know

D

n=1,501 n=217 n=1,280 n=2* n=2*


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%


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)


Table 99: Confidence in using correct fuel tax credits rate by process business calculates fuel tax credit

amounts


Total

Self-Preparers

A


assistance B


C

n=1,501 n=872 n=379 n=250


0% 0% 0% 1%



Confident (7-8) 20% 17% 16% 20%


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)


Table 100: Confidence in using correct fuel tax credits rate by Micro – All other industries subgroups



and Forestry A


B


C

n=1,039 n=653 n=216 n=170


0% 0% 0% 0%



Confident (7-8) 16% 19% B

10% A

15%


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)


Ease or difficulties in managing fuel tax credit claims

Table 101: Ease or difficulties in managing fuel tax credit claims by BAS lodgment frequency


Total Monthly

A Quarterly

B Annually

C Don’t know

D

n=1,501 n=217 n=1,280 n=2* n=2*


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)


Table 102: Ease or difficulties in managing fuel tax credit claims by process business calculates fuel tax

credit amounts


Total

Self-Preparers

A


assistance B


C

n=1,501 n=872 n=379 n=250


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)


Table 103: Ease or difficulties in managing fuel tax credit claims by Micro – All other industries

subgroups



and Forestry A


B


C

n=1,039 n=653 n=216 n=170


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)


Change to record keeping practices

Table 104: Change to record keeping practices by BAS lodgment frequency


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


Total

Self-Preparers

A


assistance B


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)


Table 106: Change to record keeping practices by Micro – All other industries subgroups



and Forestry A


B


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)


Table 108: Awareness and use of fuel tax credit rates on the ATO website by process business calculates



Total

Self-Preparers

A


assistance B


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)


Table 109: Awareness and use of fuel tax credit rates on the ATO website by Micro – All other industries

subgroups



and Forestry A


B


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%



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)


Table 111: Awareness and use of fuel tax credit worksheet that comes with BAS by process business

calculates fuel tax credit amounts


Total

Self-Preparers

A


assistance B


C

n=1,501 n=872 n=379 n=250

Aware and currently using 50% 58% BC

49% AC

14% AB


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)


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


and Forestry A


B


C

n=1,039 n=653 n=216 n=170

Aware and currently using 53% 56% 46% 51%



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)


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%


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)


Table 114: Awareness and use of fuel tax credit eligibility tool on the ATO website by process business


Awareness and use of fuel tax credits eligibility tool on the ATO website

Total

Self-Preparers

A


assistance B


C

n=1,501 n=872 n=379 n=250


Aware and previously used 13% 16% C

13% C

6% AB



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)


Table 115: Awareness and use of fuel tax credit eligibility tool on the ATO website by Micro – All other




and Forestry A


B


C

n=1,039 n=653 n=216 n=170


6%

12% A



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%


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)


Table 117: Awareness and use of fuel tax credit calculator on the ATO website by process business



Total

Self-Preparers

A


assistance B


C

n=1,501 n=872 n=379 n=250


9%

5% A




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)


Table 118: Awareness and use of fuel tax credit calculator on the ATO website by Micro – All other




and Forestry A


B


C

n=1,039 n=653 n=216 n=170


Aware and previously used 7% 3%

BC 8% A

8% A


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)


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)


Table 120: Usefulness of fuel tax credit rates on the ATO website by process business calculates fuel tax

credit amounts


Total

Self-Preparers

A


assistance B


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



and Forestry A


B


C

n=280 n=136 n=78 n=66

Very useful 61% 60% 58% 68%





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


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)


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



Total

Self-Preparers

A


assistance B


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




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)


Table 124: Usefulness of fuel tax credit worksheet that comes with BAS by Micro – All other industries

subgroups



and Forestry A


B


C

n=673 n=436 n=132 n=105

Very useful 68% 71% 65% 68%





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)


Table 126: Future access of fuel tax credit worksheet online via the ATO website by process business



Total

Self-Preparers

A


assistance B


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




and Forestry A


B


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)


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



Total

Self-Preparers

A


assistance B


C

n=338 n=232 n=83 n=23*

Very useful 48% 48% 52% 35%





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)


Table 130: Usefulness of fuel tax credit eligibility tool on the ATO website by Micro – All other industries

subgroups



and Forestry A


B


C

n=183 n=93 n=44 n=46

Very useful 48% 46% 41% 57%





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)


Table 132: Usefulness of fuel tax credit calculator on the ATO website by process business calculates



Total

Self-Preparers

A


assistance B


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%




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)


Table 133: Usefulness of fuel tax credit calculator on the ATO website by Micro – All other industries

subgroups



and Forestry A


B


C

n=147 n=73 n=38 n=36

Very useful 68% 64% 63% 81%





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)


Requirement for further information

Table 134: Requirement for further information by BAS lodgment frequency


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


Total

Self-Preparers

A


assistance B


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)


Table 136: Requirement for further information by Micro – All other industries subgroups



and Forestry A


B


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


Total Monthly

A Quarterly

B Annually

C Don’t know

D

n=106 n=10* n=96 n=0 n=0


45% 50% 45% - -

Eligibility for fuel tax credits 24% 50% 21% - -


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)


Table 138: Specific aspects where more information is needed by process business calculates fuel tax

credit amounts


Total

Self-Preparers

A


assistance B


C

n=106 n=872 n=379 n=250


45% 55% 40% 32%

Eligibility for fuel tax credits 24% 26% 20% 21%


43% 30% C

52%

61% A



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



and Forestry A


B


C

n=68 n=40 n=17* n=11*


45% 53% 18% 45%

Eligibility for fuel tax credits 24% 20% 41% 27%


43% 43% 35% 45%



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)


Table 140: Preferred channel to receive additional information by BAS lodgment frequency


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% - -


5% 0% 5% - -


3% 0% 3% - -


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)


Table 141: Preferred channel to receive additional information by process business calculates fuel tax

credit amounts


Total

Self-Preparers

A


assistance B


C

n=105 n=53 n=25* n=27*

Mail/hardcopy letter from ATO 59% 57% 48% 70%



5% 8% 0% 4%


3% 4% 4% 0%


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%


Via ATO webinar 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)


Table 142: Preferred channel to receive additional information by Micro – All other industries subgroups



and Forestry A


B


C

n=68 n=40 n=17* n=11*




4% 5% 0% 9%


4% 3% 6% 9%


1% 3% 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)


Table 143: Preferred channel to receive future information by BAS lodgment frequency


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%


12% 7% 12% 50% 0%


10% 8% 10% 0% 0%


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%



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)


Table 144: Preferred channel to receive future information by process business calculates fuel tax credit

amounts


Total

Self-Preparers

A


assistance B


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


12% 14% C

11% C

5% AB


10% 12% BC

7% A

4% A


5% 1%

BC 7%

AC 13% AB








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)


Table 145: Preferred channel to receive future information by Micro – All other industries subgroups



and Forestry A


B


C

n=1,039 n=653 n=216 n=170




15% 15% 12% 15%


10% 12% 5% 10%


5% 5% 4% 6%








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)


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


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)


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)


Table 148: Total awareness of reduced to include a carbon charge by number of clients that claimed 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 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 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)


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 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)


Table 152: Source of awareness of the changes to fuel tax credits was known by number of clients that


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%


37% 36% 39% 41% 31%


31% 33% 34% 26% 25%


22% 23% 22% 32% 9%

eLink message 18% 15% 12% 21% 34%


18% 10% 17% 32% 28%


9% 8% 7% 9% 13%

Word of mouth / colleagues 5% 5% 8% 3% 3%

News and media reports 3% 1% 2% 9% 3%


0% 0% 0% 0% 0%

Other (Specify) 9% 9% 5% 15% 9%


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)


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


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)


Table 155: Reason for not informing clients of fuel tax credit rate changes by number of clients that


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


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)


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


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)


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%


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%


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)


Table 161: Sufficient information to advise clients on changes to rates for gaseous fuels by number of


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


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)


Table 163: Ease or difficulties in managing fuel tax credit claims by number of clients that claimed 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


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)


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*


20% 18% 19% 33% 13%


19% 27% 16% 11% 6%


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%


9% 14% 6% 0% 13%


9% 8% 16% 6% 6%


8% 8% 9% 6% 6%


5% 4% 3% 11% 6%


4% 4% 0% 11% 6%

Client supplies information 4% 2% 9% 0% 0%


3% 4% 3% 0% 6%


3% 4% 3% 0% 0%

Client is set up with accounting software

3% 2% 3% 11% 0%


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%


2% 2% 0% 0% 6%


2% 2% 0% 0% 6%



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*


2% 0% 0% 0% 13%


2% 2% 3% 0% 0%


1% 0% 0% 6% 0%

It's a small company 1% 2% 0% 0% 0%


1% 0% 3% 0% 0%

No response 1% 0% 0% 0% 6%


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)


Table 165: Reason for easy / difficult rating by number of clients that claimed fuel tax credits – Neither

easy or difficult (4-6)


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*


16% 15% 6% 21% 23%


14% 15% 18% 14% 8%


12% 13% 12% 14% 8%


10% 9% 6% 14% 15%


9% 4% 18% 0% 23%


8% 9% 6% 0% 15%


6% 9% 6% 0% 0%


4% 9% 0% 0% 0%


4% 7% 0% 7% 0%


3% 4% 6% 0% 0%


3% 2% 0% 14% 0%

Client supplies information 3% 4% 0% 0% 8%


3% 0% 6% 7% 8%

It is complex 3% 0% 18% 0% 0%


2% 4% 0% 0% 0%


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%


2% 2% 0% 0% 8%



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*


2% 4% 0% 0% 0%


1% 0% 0% 7% 0%


1% 2% 0% 0% 0%


1% 2% 0% 0% 0%

Other (Specify) 13% 11% 18% 29% 0%



Table 166: Reason for easy / difficult rating by number of clients that claimed fuel tax credits – Total

difficult (0-3)


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*


9 1 7 1 0


6 2 2 1 1


4 2 0 2 0


3 2 1 0 0


3 0 2 0 0


2 1 1 0 0


2 0 2 0 0

It is complex 1 0 1 0 0

Difficulty calculating 1 0 1 0 0


1 0 1 0 0


1 0 1 0 0


1 0 1 0 0




Table 167: Aspects of fuel tax credits that clients find difficult or problematic by number of clients that


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)


Table 168: Aspects of fuel tax credits that business clients find difficult or problematic by number of


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)


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



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%


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)


Table 171: Awareness and use of fuel tax credit worksheet that comes with BAS by number of clients that



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




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


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




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)


Table 173: Awareness and use of fuel tax credit calculator on the ATO website by number of clients that



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




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


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%





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)


Table 175: Usefulness of fuel tax credit worksheet that comes with BAS by number of clients that claimed

fuel tax credits


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%





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



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%





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)


Table 177: Usefulness of fuel tax credit calculator on the ATO website by number of clients that claimed

fuel tax credits


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





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


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)


Table 179: Specific aspects where more information is needed by number of clients that claimed fuel tax

credits


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*


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


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


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%


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)


Table 181: Preferred channels for receiving information on future fuel tax credit changes by number of



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%


45% 48% 46% 46% 34%

ATO website 39% 36% 46% 34% 41%

eLink message 32% 27% 30% 43% 38%


28% 33% 25% 29% 19%


20% 16% 17% 29% 31%


20% 17% 22% 29% 13%

Via ATO webinar 15% 15% 14% 23% 9%


6% 5% 8% 6% 3%


4% 1% 6% 9% 3%



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)


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


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.


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:


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


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


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


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.


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.


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.


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%


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.


‘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.



‘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.


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


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.


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>


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


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


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]



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


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


NOTE TO DP: Q10D RATE RANGE TO INCLUDE DECIMAL 99.9999


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]


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


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.


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


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


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


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


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


IF Q16Di=3 or 4, CONTINUE. OTHERWISE GO Q17A.

Q16Dii. Why do you find it [Q16Di RESPONSE]?

OPEN ENDED


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


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



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]



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



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]


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


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: ____________________________________


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>


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


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.


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.


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


8 Worksheet / instructions / example 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]


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


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


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


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


IF Q14Ai=3 or 4, CONTINUE. OTHERWISE GO TO SKIP INSTRUCTION A BELOW. Q14Aii. Why do you find it [Q14Ai RESPONSE]? OPEN ENDED


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


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


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


IF Q14Di=3 or 4, CONTINUE. OTHERWISE GO TO Q15 BELOW. Q14Dii. Why do you find it [Q14Di RESPONSE]? OPEN ENDED


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]


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



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]


Q18. Which would be your most preferred channels for receiving information about any future changes to fuel tax credit rates? [MR]


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


8 Worksheet / instructions / example 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/

http://www.ato.gov.au/fuelschemes/


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)


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?


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


Colmar Brunton Social Research

PO Box 7007

YARRALUMLA ACT 2600

Phone. (02) 6249 8566

Fax. (02) 6249 8588

ACN NO: 003 748 981

ABN NO: 22 003 748 981

This document takes into account the particular instructions and requirements of our Client. It is not

intended for and should not be relied upon by any third party and no responsibility is undertaken to

any third party.

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