Fuel Tax Ruling

FTR 2008/1A - Addendum

Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge

Addendum

This Addendum amends Fuel Tax Ruling FTR 2008/1 to make minor changes to reflect amendments to the road user charge provisions in the Fuel Tax Act 2006 from 1 January 2009 as a result of the Road Charges Legislation Repeal and Amendment Act 2008.

FTR 2008/1 is amended as follows:

1. Paragraph 4

Omit the words 'To the extent that you acquire, manufacture or import taxable fuel to use, in a vehicle, for travelling on a public road, the amount of your fuel tax credit for the fuel is reduced by the amount of the road user charge, determined by the Transport Minister.'; substitute 'To the extent that you acquire, manufacture or import taxable fuel to use, in a vehicle, for travelling on a public road, the amount of your fuel tax credit for the fuel is reduced by the amount of the road user charge, for the fuel.'

2. Footnote 7

Omit the footnote; substitute:


7 Subsection 43-10(3). From 1 January 2009, the road user charge is 21 cents per litre unless the rate is determined otherwise by the Transport Minister. The current road user charge determination can be accessed at www.comlaw.gov.au.

3. Paragraph 82

Insert at the end of the paragraph 'From 1 January 2009, the road user charge is 21 cents per litre unless the rate is determined otherwise by the Transport Minister.'

4. Footnote 13

Insert at the end of the footnote 'As a result of the Road Charges Legislation Repeal and Amendment Act 2008, from 1 January 2009, the road user charge is 21 cents per litre unless the rate is determined otherwise by the Transport Minister. The current road user charge determination can be accessed at www.comlaw.gov.au.'

5. Legislative references

Insert:


- Road Charges Legislation Repeal and Amendment Act 2008

This Addendum applies on and from 1 January 2009.

Commissioner of Taxation
14 January 2009

References

ATO references:
NO 2006/20258

ISSN: 1834-1470

Related Rulings/Determinations:

FTR 2006/1
FTR 2006/2
FTR 2006/3
TR 2001/7
TR 2006/10

Subject References:
fuel
FTC fuel tax
fuel tax credits
gross vehicle mass
FTC incidental use
FTC partial credit
FTC public road
FTC road user charge
FTC vehicles

Legislative References:
Acts Interpretation Act 1901 18A
ANTS(GST)A 1999
FTA 2006
FTA 2006 41-5
FTA 2006 41-5(2)
FTA 2006 41-5(3)
FTA 2006 Subdiv 41-B
FTA 2006 41-20
FTA 2006 41-25
FTA 2006 43-10(3)
FTA 2006 43-10(4)
FTA 2006 45-5
FTA 2006 110-5
Fuel Tax (Consequential and Transitional Provisions) Act 2006
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Sch 3
EGCSA 2003
EGCSA 2003 8
EGCSA 2003 11
EGCSA 2003 22
EGCSA 2003 35
EGCSA 2003 53(3)
EGCS Regulations 2003 8
National Transport Commission (Road Transport Legislation - Heavy Vehicle Standards Regulations) Regulations 2006 Sch 1
Crimes Act 1961 (NZ)
Motor Car Regulations 1952 (Vic)

Case References:
Anderson v. Chigwidden
[1961] VR 564


Davis v. FC of T; Sirise Pty Ltd v. FC of T
(2000) 171 ALR 654
2000 ATC 4201
(2000) 44 ATR 140

Garner v. Burr
[1951] 1 KB 31

People v. Dominguez
(2004) 22 Cal. Rptr. 3d 249

Permanent Trustee Co of NSW Ltd v. Campbelltown Corporation
(1960) 105 CLR 401
[1961] ALR 164
(1960) 34 ALJR 255

Prospect District Council, Re By-law; Hill, Exp
[1926] SASR 326

R v. Pratt
[1990] 2 NZLR 129

Sugar City Municipal District No. 5 v. Bennett & White (Calgary) Ltd
[1950] 3 DLR 81

Other References:
Explanatory Statement to the Road User Charge Determination 2006 (No. 1)
National Road Transport Commission, June 2002, Fact Sheet: Heavy Vehicle Charges
National Road Transport Commission, Updating Heavy Vehicle Charges: Technical Report, September 1998
National Road Transport Commission, Updating Heavy Vehicle Charges: Draft Policy Paper, August 1998
National Transport Commission, February 2004, Fact Sheet: Road Pricing
Revised Explanatory Memorandum to the Fuel Tax Bill 2006 and the Fuel Tax (Consequential and Transitional Provisions) Bill 2006
The Australian Oxford Dictionary, 1999, Oxford University Press, Melbourne
The Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW