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Edited version of private ruling
Authorisation Number: 1011525215904
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Ruling
Subject: Fuel tax credits - Electricity generation and dredging.
What is this ruling about:
This ruling concerned what fuel tax credit rate the applicant could claim for fuel they acquired and used for electricity generation purposes on board a vessel. It also ruled on a number of other activities involving various vessels.
The Commissioner ruled that the applicant was entitled to claim for a fuel tax credit for fuel they acquired and used for electricity generation purposes on board a vessel and provided their entitlement and which fuel tax credit rates the applicant could claim for their uses in relation to the various vessels.
This ruling applies for the following period
2009-10 income year
The scheme commenced on
1 July 2009
Relevant legislative provisions
Energy Grants (Credits) Scheme Act 2003 section 36
Energy Grants (Credits) Scheme Act 2003 subsection 36(2)
Energy Grants (Credits) Scheme Act 2003 subsection 36(3)
Energy Grants (Credits) Scheme Act 2003 subparagraph 36(3)(a)
Energy Grants (Credits) Scheme Act 2003 subparagraph 36(3)(b)
Energy Grants (Credits) Scheme Act 2003 subparagraph 36(3)(c)
Energy Grants (Credits) Scheme Act 2003 subsection 36(4)
Energy Grants (Credits) Scheme Act 2003 subparagraph 36(4)(a)
Energy Grants (Credits) Scheme Act 2003 subparagraph 36(4)(b)
Energy Grants (Credits) Scheme Act 2003 subparagraph 36(4)(c)
Energy Grants (Credits) Scheme Act 2003 subsection 36(7)
Energy Grants (Credits) Scheme Act 2003 section 53
Energy Grants (Credits) Scheme Act 2003 subsection 53(1)
Energy Grants (Credits) Scheme Act 2003 subsection 53(3)
Fuel Tax Act 2006 section 41-5
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(1)
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subparagraph 11(1)(b)(iii)
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(5)
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(6)
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