Draft Miscellaneous Taxation Ruling

MT 2018/D1W

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 withdrawal notice.
  This document has been replaced by Miscellaneous Taxation Ruling MT 2024/D1
  This document has changed over time. View its history.

Notice of Withdrawal

Draft Miscellaneous Taxation Ruling MT 2018/D1 is withdrawn with effect from today.

1. MT 2018/D1 set out the Commissioner's view on time limits applying to the entitlement to claim an input tax credit or fuel tax credit set out in:

•

subsection 93-5(1) of the A New Tax System (Goods and Services Tax) Act 1999, and

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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.^[1]

3. This draft Ruling will be replaced by a new public ruling in early 2020.

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

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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).

References

ATO references:
NO 1-K0AOE0E

Related Rulings/Determinations:

MT 2024/D1