Fuel Taxation Ruling

FTR 2007/1A4 - Addendum

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

Addendum

This Addendum is a public ruling for the purposes of the Tax Administration Act 1953. It amends Fuel Tax Ruling FTR 2007/1 to reflect that FTR 2012/D1 has been finalised by FTR 2012/1.

FTR 2007/1 is amended as follows:

1. Paragraph 103

Omit '77'; substitute '76'.

2. Footnote 72

Omit the footnote; substitute:


72 Full on/full off arrangements are also explained in paragraphs 152 to 156 of FTR 2012/1 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.

3. Related Rulings/Determinations

Insert 'FTR 2012/1'.

This Addendum applies on and from 3 October 2012.

Commissioner of Taxation
9 January 2013

References

ATO references:
NO 1-4FSRX5U