The Fuel Subsidy Scheme was abolished on 1 July 2009. You can no longer apply for a bulk end user licence.
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Applying for a licence
Previously, you could apply for a bulk end user licence by submitting Form QFSS 3. You could request this form by:
- post
- phone (1800 814 657).
When applying, you also needed to provide your:
- name
- postal address
- contact phone number.
You can no longer apply for a bulk end user licence, as the fuel subsidy has been abolished.
Claiming the subsidy
When we sent you your licence, we also sent you:
- personalised claim forms (Form QFSS24—explanatory notes for this form are kept in the historical section of our website)
- a bank details confirmation statement.
Because each form was barcoded with your licence details, you could not copy these forms or share them with other bulk end users.
You could then lodge a claim for the subsidy every 3 months for the bulk end user fuel used during that period. However, the claim must have been made within 2 years of the time you used this fuel, or 30 September 2009, whichever came earlier.
Unless we approved another arrangement, the subsidy had to be claimed quarterly.
Payment of the subsidy
Bulk end users were paid the subsidy either in arrears or in advance.
Payments were made directly into your nominated bank account. To ensure you were paid your claim on time, you should have contacted us immediately if any of your bank details changed to request a faxback confirmation statement.
Alternatively, you could send us your changed details. You needed to include your:
- licence number
- new bank name, branch, branch address, BSB and account number
- signature
- name.
Payments in arrears
Bulk end users who were paid in arrears usually claimed the subsidy on a quarterly basis over an annual period.
If you made a claim before the 10th day of the month which followed the end of the claim period, we would have paid you the subsidy before the end of that month. If you made a claim after the 10th day, we would have paid you the subsidy the following month.
If you did not wish to claim the subsidy on a quarterly basis, you had to complete a Form QFSS17—Variation to claim period.
When you sent this form to us, we considered various factors, including the:
- volume of fuel you used (e.g. did the volume of bulk end user fuel usage warrant a higher frequency of subsidy claims)
- amount of the subsidy paid.
Note: If we approved a claim period shorter than 3 months, the subsidy amount was offset by an administration fee, which was charged each time you claimed the subsidy.
Payments in advance
Some bulk end users were paid an annual subsidy payment in advance at the start of the financial year. This payment reduced their paperwork, as they only needed to lodge one return for the year.
We automatically paid your subsidy entitlement in advance if you intended to continue using bulk end user fuel and during the previous financial year you had:
- been licensed
- lodged a return and all necessary claim(s)
- claimed less than $1,000.
The amount of the subsidy received was equal to the amount of subsidy claimed for the previous financial year. Payments made in advance were made by 1 October.
We sent a return at the end of the financial year, which reconciled the payment with actual fuel usage, and determined eligibility for future subsidy payments in advance.
If you claimed a payment in advance, and did not lodge your final return form by 30 September 2009, you will have to repay the full amount of your provisional payment.