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Edited version of your written advice
Authorisation Number: 1051282471795
Date of advice: 20 September 2017
Ruling
Subject: Fuel tax credits
Question 1
The Commissioner of Taxation was asked if the apportionment methodology provided a fair and reasonable calculation of the taxpayer’s fuel tax credit entitlements.
Answer
The Commissioner confirmed that the apportionment methodology provided a fair and reasonable calculation of the taxpayer’s fuel tax credit entitlements.
This ruling applies for the following periods:
1 July 2013 – 30 June 2017
1 July 2017 onwards
The scheme commences on:
1 July 2013
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