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Ruling
Subject: Fuel tax credits - Marine - Vehicle with GVM under 4.5 tonnes
Fuel tax credits - Marine transport - Vehicle with a GVM of less than 4.5 tonnes.
Question 1
Are you entitled to fuel tax credits for fuel used in a vehicle with a gross vehicle mass (GVM) of less than 4.5 tonnes in the operation of your Marine licensing and training business, travelling on public roads?
Answer
No
This ruling applies for the following periods:
Year of income 2012/13
The scheme commences on:
1 July 2013
Relevant facts and circumstances
You operate a business of marine boat licensing and training.
You are registered for goods and services tax (GST) and fuel tax credits.
You use a vehicle with a gross vehicle mass (GVM) of less than 4.5 tonnes.
The vehicle is used to tow boats on public roads to and from public boat ramps as well as to launch and retrieve the vessel before and after the training operation.
Relevant legislative provisions
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 section 41-20
Reasons for decision
Section 41-5 of the Fuel Tax Act 2006 (FTA) provides that you are entitled to a fuel tax credit for taxable fuel that you acquire in Australia to the extent you do so for use in carrying on your enterprise, if you are registered for GST.
Section 41-20 of the FTA relevantly states that you are not entitled to fuel tax credits for taxable fuel used in a vehicle with a gross vehicle mass (GVM) of 4.5 tonnes or less travelling on a public road.
You use fuel in a vehicle with a GVM of less than 4.5 tonnes to tow boats on public roads, to and from public boat ramps, as well as in the launching and retrieval of the vessel.
As you are using a vehicle with a GVM of 4.5 tonnes or less that travels on a public road, section 41-20 of the FTA applies. Accordingly, you are not entitled to a fuel tax credit for fuel used in a vehicle with a GVM of less than 4.5 tonnes in the operation of your marine licensing and training business, that travels on public roads.
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