Draft Miscellaneous Taxation Ruling
MT 2018/D1W - Withdrawal
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 draft ruling.
Notice of Withdrawal
- subsection 93-5(1) of the A New Tax System (Goods and Services Tax) Act 1999, and
- 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.
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
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See Decision Impact Statement on Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia  FCAFC 131 and the Decision Impact Statement on Coles Supermarkets Australia Pty Ltd v Commissioner of Taxation  FCA 1582.
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