Fuel Tax Ruling

FTR 2008/1A7 - 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 is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Fuel Tax Ruling FTR 2008/1 to clarify the meaning of 'public roads'.

FTR 2008/1 is amended as follows:

1. Paragraph 44

Before the paragraph; substitute:


43D. The term 'public road' is not defined in the FT Act and therefore it takes its ordinary meaning.

2. Paragraph 44

Omit the paragraph; substitute:


44. For the purposes of subsections 43-10(3) and 43-10(4), examples of a 'public road' include, a road:

·
opened, declared or dedicated as a public road under a statute;
·
vested in a government authority having statutory responsibility for the control and management of public road infrastructure; or
·
dedicated as a public road at common law.

3. Paragraph 46

Omit the first sentence; substitute:


For roads that do not otherwise fall within the ordinary meaning of the term public road, examples of roads that are not public roads for the purposes of subsections 43-10(3) and 43-10(4) include:

4. Paragraph 121

Omit the paragraph; substitute:


121. The term 'public road' is not defined in the FT Act and therefore it takes its ordinary meaning[31]. A public road is a road that is available for use by members of the public.

121A. At the time that the Fuel Tax law was introduced, the relevant Explanatory Memorandum[32] provided a non-exhaustive list of some examples of roads that are public roads and by contrast, those that are not public roads.

5. Paragraph 122

(a)
Omit the first sentence; substitute:
For the purposes of subsections 43-10(3) and 43-10(4), examples of public roads, include a road that is:
(b)
Omit the last dot point; substitute:

·
dedicated as a public road at common law.

6. Paragraph 127

Omit the first sentence; substitute:


For roads that do not otherwise fall within the ordinary meaning of the term public road, examples of roads that are not public roads for the purposes of subsections 43-10(3) and 43-10(4) include a:[35]

7. Paragraph 127A

Omit the paragraph; substitute:


127A. If a statutory scheme confers a limited right of public access, which is subordinate to the main objects of the statute, then members of the public have a lesser entitlement to that access than the entitlement they have to use public highways, main roads, local roads and suburban streets. Such roads cannot be characterised as public roads.

This Addendum applies on and from 1 July 2006.

Commissioner of Taxation
7 September 2016

© 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).

Footnotes


Statutory Interpretation in Australia, 2014 8th Edition, DC Pearce & RS Geddes, Chapter 4.8.


The Revised EM, paragraphs 2.50 to 2.53.


[Omitted.]

References

ATO references:
NO 1-8ZHKI68

ISSN: 1834-1489

Business Line:  ITX