| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1013028883833
Ruling
Subject: Fuel tax credit - apportionment methodology
This ruling concerned whether the apportionment methodology used by an entity to calculate its fuel tax credit entitlement was fair and reasonable.
The Commissioner ruled that the methodology used by the entity to calculate its fuel tax credit entitlement was fair and reasonable.
This ruling applies for the following periods:
2012-13 income year.
The scheme commences on:
1 July 2012.
Relevant legislative provisions
Fuel Tax Act 2006, section 41-5.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
