Fuel Tax Ruling
FTR 2008/1A5 - Addendum
Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Fuel Tax Ruling FTR 2008/1 to reflect changes to the Fuel Tax Act 2006 as a result of the Clean Energy Legislation (Carbon Tax Repeal) Act 2014.
FTR 2008/1 is amended as follows:
Omit footnote 9A.
Omit footnote 9B; substitute:
9B For fuel acquired, manufactured in, or imported into Australia between 1 July 2012 and 30 June 2014, your fuel tax credit may be reduced by a carbon reduction.
Omit footnote 9C; substitute:
9C For fuel acquired, manufactured in, or imported into Australia between 1 July 2012 and 30 June 2014, your fuel tax credit may be reduced by a carbon reduction.
This Addendum applies on and from 1 July 2014.
Commissioner of Taxation
30 July 2014
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