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Edited version of your private ruling
Authorisation Number: 1012416741038
This edited version of your ruling will be published in the public register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
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Ruling
Subject: Fuel tax credits - Acquisition
This ruling concerned whether the applicant had acquired taxable fuel under the particular terms of a contract in their mining infrastructure project.
The Commissioner ruled that the taxpayer acquired taxable fuel under the particular terms of a contract with their Contractor.
This ruling applies for the following periods:
2012-13 income year
2013-14 income year
2014-15 income year
2015-16 income year.
The scheme commences on:
1 July 2012
Relevant legislative provisions
Fuel Tax Act 2006 section 41-5
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