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Edited version of private advice
Authorisation Number: 1051786274723
Date of advice: 3 December 2020
Ruling
Subject: Fuel tax credits
Question 1
This ruling concerned whether a particular mining road is a public road for fuel tax credit purposes.
The Commissioner ruled that this particular mining road is not a public road for fuel tax credit purposes, and as such taxable fuel acquired for use in vehicles exceeding 4.5 tonnes gross vehicle mass travelling on this road as part of carrying on an enterprise is eligible for fuel tax credit at the full rate not reduced by the road user charge.
This ruling applies for the following periods:
20XX - 20YY income year
20YY - 20ZZ income year
20ZZ - 20ZA income year
The scheme commences on:
1 July 20XX
Relevant legislative provisions
Section 41-5 Fuel Tax Act 2006
Subsection 43-10(3) Fuel Tax Act 2006
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