Draft Miscellaneous Taxation Ruling
MT 2018/D1W - Withdrawal
Miscellaneous tax: time limits for claiming an input tax or fuel tax credit
Please note that the PDF version is the authorised version of this draft ruling.
Notice of Withdrawal
- subsection 93-5(1) of the A New Tax System (Goods and Services Tax) Act 1999, and
- subsection 47-5(1) of the Fuel Tax Act 2006.
2. Following recent Federal Court decisions, MT 2018/D1 no longer reflects the Commissioner's view.
4. If the views in MT 2018/D1 have been applied in your circumstances and you wish to discuss the impact that this has had, you can contact us by email - RDRengagement@ato.gov.au.
Commissioner of Taxation
4 December 2019
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
See Decision Impact Statement on Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia  FCAFC 131 and the Decision Impact Statement on Coles Supermarkets Australia Pty Ltd v Commissioner of Taxation  FCA 1582.