Fuel Tax Ruling
FTR 2006/1W
Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 22 of the Energy Grants (Credit) Scheme Act 2003
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Protection Label
This Ruling provides you with the following level of protection:
This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953. A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must apply the law to you in the way set out in the ruling (or in a way that is more favourable for you if we are satisfied that the ruling is incorrect and disadvantages you, and we are not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you. |
Withdrawal
1. This Ruling is withdrawn and ceases to have effect on 1 July 2012. The Ruling continues to apply, in respect of the fuel tax law ruled upon, to all taxpayers within the specified class who acquire, manufacture in, or import into Australia, taxable fuel before 1 July 2012. Thus, the Ruling continues to apply to those taxpayers, even following its withdrawal, who acquire taxable fuel prior to the withdrawal of the Ruling (see paragraph 46 of TR 2006/10).
Commissioner of Taxation
4 October 2006
Not previously issued as a draft
References
ATO references:
NO 2006/11199
Related Rulings/Determinations:
PGBR 2004/1
PGBR 2005/1
PGBR 2005/2
PGBR 2005/3
TR 97/11
TR 97/11ER
TR 2006/10
GSTR 2006/3
GSTR 2006/4
FTD 2006/2
FTD 2006/3
MT 2006/1
FTR 2006/3
FTR 2006/4
Subject References:
acquire
acquire, or manufacture in, or import into, Australia
apportionment
apportionment of fuel
business
business purposes
carrying on your enterprise
agricultural activities
agricultural construction activity
agricultural property
agricultural soil/water activity
agricultural waste activity
apiculture
apportionment of fuel
carrying out of earthworks for use in a core agricultural activity
claims
core agricultural activity
cultivation of the soil
cultivation or gathering in of crops
diesel fuel
eligible use
energy grant
energy grants (credits) scheme
gathering in
grants
horticulture
in
live-stock activity
off-road credits scheme
off-road diesel fuel
off-road scheme
on-road credits scheme
pasturage
person who carries on a core agricultural activity
place adjacent to an agricultural property
public road
rearing of live-stock
road vehicle
solely
status of contractors and subcontractors
sundry agricultural activity
viticulture
Legislative References:
ANTS(GST)A 1999 9-20
ANTS(GST)A 1999 Div 23
ANTS(GST)A 1999 184-1
ANTS(GST)A 1999 195-1
EGCSA 2003 4
EGCSA 2003 Pt 2 Div 3 Subdiv C
EGCSA 2003 21
EGCSA 2003 22
EGCSA 2003 22(1)
EGCSA 2003 22(1)(a)
EGCSA 2003 22(1)(b)
EGCSA 2003 22(1)(c)
EGCSA 2003 22(1)(d)
EGCSA 2003 22(1)(e)
EGCSA 2003 22(1)(f)
EGCSA 2003 22(1)(g)
EGCSA 2003 22(1)(h)
EGCSA 2003 22(1)(i)
EGCSA 2003 22(2)
EGCSA 2003 22(2)(a)
EGCSA 2003 22(2)(b)
EGCSA 2003 23
EGCSA 2003 23(1)
EGCSA 2003 23(1)(a)
EGCSA 2003 23(1)(b)
EGCSA 2003 23(1)(c)
EGCSA 2003 23(1)(d)
EGCSA 2003 23(2)
EGCSA 2003 24
EGCSA 2003 24(a)
EGCSA 2003 24(b)
EGCSA 2003 24(c)
EGCSA 2003 24(d)
EGCSA 2003 24(e)
EGCSA 2003 25
EGCSA 2003 25(a)
EGCSA 2003 25(b)
EGCSA 2003 25(c)
EGCSA 2003 25(d)
EGCSA 2003 25(e)
EGCSA 2003 26
EGCSA 2003 26(a)
EGCSA 2003 26(b)
EGCSA 2003 27
EGCSA 2003 27(a)
EGCSA 2003 27(b)
EGCSA 2003 27(c)
EGCSA 2003 27(d)
EGCSA 2003 27(e)
EGCSA 2003 27(f)
EGCSA 2003 27(g)
EGCSA 2003 27(g)(ii)
EGCSA 2003 27(g)(iii)
EGCSA 2003 27(h)
EGCSA 2003 27(i)
EGCSA 2003 27(j)
EGCSA 2003 28(1)
EGCSA 2003 28(2)
EGCSA 2003 28(2)(a)
EGCSA 2003 28(2)(b)
EGCSA 2003 28(2)(c)
EGCSA 2003 28(2)(d)
EGCSA 2003 30
EGCSA 2003 31
EGCSA 2003 32
EGCSA 2003 33
EGCSA 2003 34
EGCSA 2003 35
EGCSA 2003 51(2)
EGCSA 2003 52
EGCSA 2003 53
EGCSA 2003 53(1)
EGCSA 2003 53(2)
EGCSA 2003 53(3)
EGCSA 2003 53(6)
EGCSA 2003 53(7)
EGCSA 2003 55
EGCSA 2003 55A
EGCS Regulations 2003
FTA 2006 41-5
FTA 2006 41-5(1)
FTA 2006 41-5(2)
FTA 2006 41-15
FTA 2006 41-20
FTA 2006 41-25
FTA 2006 Subdiv 41-B
FTA 2006 42-5
FTA 2006 Div 43
FTA 2006 43-10
FTA 2006 43-10(4)
FTA 2006 Div 44
FTA 2006 44-5(3)
FTA 2006 Subdiv 45-A (repealed as of 1 July 2009)
FTA 2006 45-5 (repealed as of 1 July 2009)
FTA 2006 45-5(2) (as at 30 June 2009)
FTA 2006 Div 60
FTA 2006 60-5
FTA 2006 60-5(1)
FTA 2006 61-15
FTA 2006 61-20
FTA 2006 Div 65
FTA 2006 65-5(1)
FTA 2006 65-5(2)
FTA 2006 65-5(3)
FTA 2006 65-5(4)
FTA 2006-65 5(5) (as at 30 June 2009)
FTA 2006 95-5
FTA 2006 110-5
FT (Consequential and Transitional Provisions) Act 2006 Sch 3
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 9
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 9(3)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 10
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 10(5)(b)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 11
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 11(5)(b)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 11(6)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 11(7)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 12
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 12A
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 12A(1)(c)(i)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 12A(1)(e)(i)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 12A(1)(e)(ii)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 12A(1)(f)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 12A(2)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 12A(3)(a)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 12A(3)(b)
PGBA Act 2000 9
PGBA Act 2000 15(2)(db)
PGBA Act 2000 15(2A)
Customs Act 1901 164
Customs Act 1901 164(7)
Customs Act 1901 164(7)(c)
Customs Act 1901 164(7)(ca)
Customs Act 1901 164(7)(s)
Customs Tariff Act 1995 9
Excise Act 1901 78A
Excise Tariff Act 1921
ITAA 1936 51(1)
Real Property Act 1886
Sales Tax (Exemptions and Classifications) Act 1935 Sch 1 14
TAA 1953
TAA 1953 Sch 1 105-55
Tax Laws Amendment (2009 Measures No. 2) Act 2009 Sch 7 16(4)
Tax Laws Amendment (2009 Measures No. 2) Act 2009 Sch 7 16(5)
Town and Country Planning Act 1947 119(1)
Local Government Act 1928-1941 (Vic) 249(5)
Local Government Act 1999 (SA) 208(1)
Main Roads Act 1930 (WA) 13
Roads Act 1993 (NSW) 13
Roads and Jetties Act 1935 (Tas) 7
Transport Act 1983 (Vic) Sch 2
Transport Infrastructure Act 1994 (Qld) 23
Case References:
Attorney-General; Ex rel Australian Mutual Provident Society v. Corporation of the City of Adelaide
[1931] SASR 217
Attorney-General for the Northern Territory v. Minister for Aboriginal Affairs (NSW G 235 of 1988)
unreported decision, 3 August 1988
Attorney-General for the Northern Territory of Australia v. Minister for Aboriginal Affairs and Others
(1989) 23 FCR 536
Australian National Railways Commission v. Collector of Customs SA
(1985) 8 FCR 264
(1985) 69 ALR 367
Australian Native Landscapes Pty Ltd v. Collector of Customs
[1997] 81 FCA (21 February 1997)
(1997) 24 AAR 353
(1997) 44 ALD 531
Barker v. R
(1983) 153 CLR 338
(1983) 47 ALR 1
(1983) 57 ALJR 426
Belmont Farm v. Minister of Housing and Local Government
(1962) 13 P & CR 417
Brodie and Anor v. Singleton Shire Council
(2001) 206 CLR 512
(2001) 180 ALR 145
Case 21/98
(1998) ATC 263
(1998) 40 ATR 1166
AAT No. 13,430 [1998] AATA 874
Chief Executive Officer of Customs v. WMC Resources Ltd (as agent for East Spar Alliance)
(1998) 158 ALR 241
(1998) 87 FCR 482
Clean Investments Pty Ltd v. Commissioner of Taxation
[2001] FCA 80 14 February 2001
(2001) 105 FCR 248
(2001) 184 ALR 314
(2001) 46 ATR 248
2001 ATC 4068
Cohns Industries Pty Ltd v. Deputy Federal Commissioner of Taxation (Cth)
(1979) 37 FLR 508
(1979) 24 ALR 658
(1979) 79 ATC 4243
(1979) 9 ATR 759
Collector of Customs v. Pozzolanic Enterprises Pty Limited
(1993) 43 FCR 280
(1993) 115 ALR 1
Collector of Customs v. Reg Russell and Sons Pty Ltd
No. WAG 95 of 1994 FED No. 421/95
Collector of Customs v. Rottnest Island Authority
(1994) 119 ALR 406
(1994) 48 FCR 177
Collector of Customs (Tas) v. Davis
(1989) 23 FCR 378
(1989) 10 AAR 439
Collector of Customs, Tasmania v. Flinders Island Community Association
(1985) 7 FCR 205
60 ALR 717
Commissioner of Taxation v. Chubb Australia Ltd
(1995) 128 ALR 489
(1995) 56 FCR 557
(1995) 95 ATC 4186
(1995) 30 ATR 285
Commissioner of Taxation v. Sherwood Overseas Pty Ltd
(1985) 85 ATC 4267
(1985) 75 FLR 474
16 ATR 473
85 ATC 4267
Cowell v. Rosehill Racecourse Co Ltd
(1937) 56 CLR 605
(1937) 11 ALJR 32 - HCA - 22/04/1937
[1937] ALR 273
Cuisenaire v. Reed
(1962) 5 FLR 180
[1963] VR 719
Deputy Commissioner of Taxation v. Stewart
(1984) 154 CLR 385
(1984) 52 ALR 253
15 ATR 387
(1984) 84 ATC 4146
Deputy Commissioner of Taxation (NSW) v. Newbound & Co Pty Ltd
(1952) 26 ALJR 386
(1952) 10 ATD 59
Diethelm Manufacturing Pty Ltd v. Commissioner of Taxation
(1993) 44 FCR 450
(1993) 116 ALR 420
(1993) 93 ATC 4703
(1993) 26 ATR 465
Esso Australia Ltd v. Chief Executive Officer of Customs
[1998] AATA 366
Federal Commissioner of Taxation v. BHP Minerals Ltd
(1983) 51 ALR 166
14 ATR 389
83 ATC 4407
Federal Commissioner of Taxation v. Hamersley Iron Pty Ltd
(1980) 33 ALR 251
(1980) 80 ATC 4509
(1980) 11 ATR 302
Federal Commissioner of Taxation v. Payne
(2001) HCA 3
46 ATR 228
2001 ATC 4027
(2001) 202 CLR 93
(2001) 177 ALR 270
(2001) 75 ALJR 442
Hemens (Valuation Officer) v. Whitsbury Farm and Stud Ltd and other appeals
[1987] 1 All ER 430
Hygienic Lily Ltd v. Deputy Commissioner of Taxation
(1987) 71 ALR 441
(1987) 13 FCR 396
18 ATR 619
(1987) 87 ATC 4327
ICI Australia Operations Pty Ltd v. Deputy Commissioner of Taxation (Vic)
(1987) 87 ATC 5110
(1987) 19 ATR 647
In the Estate of Nicholas
[1955] VLR 291
[1955] ALR 817
Kentucky Fried Chicken Pty Ltd v. Federal Commissioner of Taxation
(1986) 86 ATC 4701
(1986) 17 ATR 1039
Kiosses v. Corporation of the City of Henley and Grange
(1971) 6 SASR 186
(1971) 33 LGRA 286
Lincoln Hunt Australia Pty Ltd v. Willesee
(1986) 4 NSWLR 457 - NSWSC - 13/02/1986
Lippett v. Robertson
[1953] SASR 13
Marsal Pty Ltd & Ors v. Comptroller of Stamps (Vic)
(1982) 82 ATC 4536
OR Cormack Pty Ltd v. Federal Commissioner of Taxation
(1992) 23 ATR 151
(1992) 92 ATC 4121
Permanent Trustee Company of New South Wales Ltd v. Campbelltown Municipal Council
(1960) 105 CLR 401
[1961] ALR 164
(1960) 6 LGRA 340
President of the Shire of Narracan v. Leviston
(1906) 3 CLR 846
(1906) 12 ALR 294
Proserpine Co-operative Sugar Milling Association v. Commissioner of Taxation
(1996) 96 ATC 5016
(1996) 34 ATR 129
Randwick Municipal Council v. Rutledge
(1959) 102 CLR 54
Re BHP Billiton Petroleum Pty Ltd and Chief Executive Officer of Customs
[2002] AATA 705
50 ATR 1156
(2002) 69 ALD 453
Re BHP Petroleum and Collector of Customs
(1987) 11 ALD 413
6 AAR 245
Re Central Norseman Gold Corporation Limited and Collector of Customs, Western Australia
AAT No. W84/118
(1985) 8 ALN N288
Re City of Nunawading and Comptroller-General of Customs
No. V93/540 AAT No. 9758
(1994) 36 ALD 628
Re Day and Deputy Commissioner of Taxation
[2004] AATA 1305 (7 December 2004)
58 ATR 1189
Re Elf Farm Supplies Pty Ltd and Chief Executive Officer of Customs
[1998] AATA 929
(1998) 28 AAR 485
Re French Island Barge Pty Ltd and Collector of Customs
No. V92/255 AAT No. 8625
Re Impast Pty Ltd and Collector of Customs
No. W91/290 AAT No. 8355
Re LM & TMR Quinlivan and the Quinlivan Family Trust and the Chief Executive Officer of Customs
[1997] AATA 11810
(1997) 25 AAR 142
Re McDermott Industries and Chief Executive Officer of Customs
(1997) 47 ALD 134
Re Proprietary Articles Trade Association of South Australia Inc.
[1949] SASR 88
Re Raymond Cedric and Brian Richard Wallace v. CEO of Customs
AAT No. 13,015 [1998] AATA 633 (25 June 1998)
(1998) 27 AAR 430
Re Reg Russell and Sons Pty Ltd and Collector of Customs
Nos. W93/218 and W94/16 AAT No. 9635
Re Riviera Nautic Pty Ltd and Federal Commissioner of Taxation
[2002] AATA 657
50 ATR 1106
68 ALD 581
Re Rylane Pty Ltd and Collector of Customs
No. W94/26 AAT No. 9692
[1994] AATA 9692
Re Vicmint Partners Pty Ltd and Chief Executive Officer of Customs
(1997) 48 ALD 475
Re Wandoo Alliance Pty Ltd v. Chief Executive Officer of Customs
[2001] AATA 801
(2001) 34 AAR 98
Re Water Administration Ministerial Corporation and Chief Executive Officer of Customs (13 August 1997)
N96/1212 AAT No. 12,111
Ronpibon Tin NL v. FC of T
(1949) 78 CLR 47
Sisters of Mercy Property Association v. Newtown and Chilwell
(1944) 69 CLR 369
Vickery v. Municipality of Strathfield
(1911) 11 SR (NSW) 354
(1911) 28 WN (NSW) 107 - NSWSC - 31/08/1911
YZ Finance Co. Pty Ltd v. Cummings
(1963-1964) 109 CLR 395
Other References:
The Australian Oxford Dictionary, 1999, Oxford University Press, Melbourne
Customs and Excise Legislation Amendment Bill 1995
Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill 1995
The Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW
New Shorter Oxford English Dictionary (1993)
Second Reading Speech, Customs and Excise Legislation Amendment Bill 1995
Supplementary Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill 1995
Revised Explanatory Memorandum to the Fuel Tax Bill 2006 and the Fuel Tax (Consequential and Transitional Provisions) Bill 2006
Oxford Dictionary of English (2003)
Date: | Version: | Change: | |
4 October 2006 | Original ruling | ||
15 August 2007 | Consolidated ruling | Addendum | |
19 October 2011 | Consolidated ruling | Addendum | |
You are here | 1 July 2012 | Withdrawn |
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