Service and supply contracts you hold with other entities may include the following items:

• details of the fuel arrangements, delivery etc.
• which party will claim the fuel tax credits for eligible fuel.

Only one entity can claim fuel tax credits. Including details in the contract of how fuel costs are to be managed may help to determine which entity should claim the fuel tax credits.

However, even though a contract may state that one party can claim fuel tax credits, you are only entitled to fuel tax credits if you acquired and also used the fuel in carrying on your business.

If you’re still not sure whether you’re entitled to fuel tax credits, you can apply for a private ruling.