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Edited version of your written advice
Authorisation Number: 1013025474846
Date of advice: 22 June 2016
Ruling
Subject: Fuel Tax Credits
Question
Are roads (not taking into account any forestry roads) located on the Land considered to be 'public roads' for the purpose of section 41-20 of the Fuel Tax Act 2006?
Answer
No. Roads located on the land are not considered to be 'public roads; for the purpose of section 41-20 of the Fuel Tax Act 2006.
This ruling applies for the following periods:
01 July 2016 to 30 June 2017
The scheme commences on:
01 July 2016
Relevant legislative provisions
Section 41-20 of the Fuel Tax Act 2006.
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