5. Linfox - apportionment methodology update

Carlene August provided an update on the Linfox apportionment methodology.

Pauline confirmed that the ATO will work with industry to come up with methodologies that are fair and reasonable. A general discussion followed on the practicality of how this would apply in different circumstances.

Pauline said that we need to review and discuss the apportionment for the purposes of the Fuel Tax Act practice statement to clarify certain situations. Carlene suggested she works with Sarah Harber from the Australian Trucking Association to gather to assist in clarification of auxiliary equipment.

Darryl suggested/requested that examples be included in the practice statement preamble.

Action Item: 12062013-5-4 Responsibility

Due Date: As soon as possible


(Carlene August)

Review Practice Statement. The Trucking Association will assist to clarify details and provide examples for auxiliary. equipment

Fuel Industry

(Sarah Harber)

Action Item 120620-5-5 Responsibility

Due date: As soon as possible



Secretariat to send Carlene's email address to members for feedback to be provided re Safe Harbour provisions

    Last modified: 19 Feb 2014QC 38789