Show download pdf controls
  • Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Public and private rulings

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    We have a public rulings program that provides our view on a number of fuel tax credit topics, such as:

    • agricultureFTR 2012/1W Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 43-15 of the Fuel Tax Act 2006
    • fishingFTR 2012/3W Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 43-70 of the Fuel Tax Act 2006
    • forestryFTR 2012/2W Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'forestry' as defined in section 43-75 of the Fuel Tax Act 2006
    • vehicle and equipment hire arrangementsFTR 2009/1 Fuel tax: entitlement to a fuel tax credit under section 41-5 of the Fuel Tax Act 2006 in a vehicle or equipment hire arrangement
    • incidental travel on a public road and the road user chargeFTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge
    • the meaning of 'acquire', 'manufacture' and 'import'FTR 2007/1 Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006.

    If this guide or any related fact sheets or public rulings do not answer your specific questions about your entitlement to fuel tax credits, you can apply to us for a private ruling.

    Apply for 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 web information 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. 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.

    See also:

      Last modified: 19 Sep 2014QC 41272