Fuel tax credits for business

You may need a private ruling

If your circumstances are complex or confusing, you can apply to us for a private ruling that will clarify how fuel tax credits apply to you. Once you have read this guide and any related fact sheets or public rulings, you can apply for a private ruling if you still have a specific question about your entitlement.

You can then rely on this ruling as a statement of how the current law applies to you for your fuel tax credit eligibility. If you choose to do this, we must apply the law to you in the way set out in the ruling. However, if we think the ruling is incorrect and disadvantages you, we can apply the law in a way that is more favourable for you - unless we are prevented from doing so by a time limit imposed by the law.

If it turns out that the ruling does not correctly state how the current law applies to you, you do not have to:

• repay any credit we overpaid you
• pay any penalties or interest for the matters the ruling covers.

You cannot rely on this ruling if either of the following applies:

• you already have a ruling on your activity and you did not tell us about this
• we revise or change this ruling before your activity starts and before the relevant income year or other period starts.

For more information about rulings: refer to Fuel tax credits legislative instruments and public rulings refer to How to apply for a private ruling (NAT 9188) phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday write to us at Australian Taxation Office PO Box 3001 PENRITH  NSW  2740.

Sections within Public and private rulings

• You may need a private ruling
• Self assessment