160000km T% 2.5 Diesel, what to look out for and do?

Just bought a used Transporter T5. Just wondering what I should look out for and service(done oil(with the fancy shiz) and filter). Do I need to drain or change the fuel filter? Check/change gearbox and diff oils, air filter? Oh it's a 6 speed manual.
Will slightly bigger wheels scrub? How big can you get away with? Can you get away with second gear starts then? Low 1st is a PITA, I'd like to gear it up by wheels if possible. No big deal but, just going to get some new wheels for it when the current tyres are spent. Any SUV wheels that are legal? Any recommendations, just after black ones.
Tanks in advance.

I'd change all the fluids and the filters, unless I knew the servicing history and could trust it. Check the sticky thread for the servicing info and also for the links to 16" and 17" tyre threads that have a lot of tyre info in them.