Fuel Tax Ruling

FTR 2006/4W

Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 34 of the Energy Grants (Credit) Scheme Act 2003

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Protection Label

Exclamation This publication 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 This Ruling is withdrawn and ceases to have effect on 1 July 2012.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 2006/3602

Related Rulings/Determinations:

FTD 2006/2
FTD 2006/3
GSTR 2006/3
GSTR 2006/4
MT 2006/1
PGBR 2004/1
PGBR 2005/1
PGBR 2005/2
PGBR 2005/3
TR 97/11
TR 97/11ER
TR 2006/10

Subject References:
acquire
acquire, or manufacture in, or import into, Australia
attribution
apportionment
apportionment of fuel
BAS
business
business activity statement
business purposes
carrying on your enterprise
cash
construction of ponds, tanks and other structures
credit
decreasing fuel tax adjustment
diesel fuel
early payment
election
eligible use
energy grant
Energy Grants Scheme
entitlement
grants
half credit
in
in whole or in part
increasing fuel tax adjustment
farming of fish
fish
fishing operations
fuel tax adjustment
fuel tax credit
fuel tax credit system
net fuel amount
off-road diesel fuel
pearling operations
primary production
qualifying use
recreation, sport or tourism
tax period
taxable fuel
use
use in fishing operations

Legislative References:
ANTS(GST)A 1999
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
EGCSA 2003 4
EGCSA 2003 21
EGCSA 2003 22
EGCSA 2003 34
EGCSA 2003 34(1)
EGCSA 2003 34(1)(a)
EGCSA 2003 34(1)(b)
EGCSA 2003 34(1)(c)
EGCSA 2003 34(1)(d)
EGCSA 2003 34(1)(e)
EGCSA 2003 34(1)(f)
EGCSA 2003 34(1)(g)
EGCSA 2003 34(1)(h)
EGCSA 2003 34(1)(i)
EGCSA 2003 34(2)
EGCSA 2003 34(3)
EGCSA 2003 34(4)
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 55A
EGCS Regulations 2003
FTA 2006
FTA 2006 Subdiv 41-B
FTA 2006 41-5
FTA 2006 41-5(1)
FTA 2006 41-5(2)
FTA 2006 Div 43
FTA 2006 Div 44
FTA 2006 44-5(3)
FTA 2006 Subdiv 45-A
FTA 2006 45-5
FTA 2006 45-5(2)
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(3)
FTA 2006 65-5(4)
FTA 2006 65-5(5)
FTA 2006 95-5
FTA 2006 110-5
FT (Consequential and Transitional Provisions) Act 2006
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 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
PGBA Act 2000 9
PGBA Act 2000 15(2A)
PGBA Act 2000 15(2)(db)
Customs Act 1901
Customs Act 1901 164
Customs Tariff Act 1995
Customs Tariff Act 1995 9
Excise Act 1901
Excise Act 1901 78A
Excise Tariff Act 1921
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)

Case References:
Attorney-General v. Brown
[1920] 1 KB 773


Australian National Railways Commission v. Collector of Customs SA
(1985) 8 FCR 264
(1985) 69 ALR 367

Canwan Coals Pty Ltd v. Federal Commissioner of Taxation
(1974) 4 ALR 223
(1974) 1 NSWLR 728
(1974) 4 ATR 669
74 ATC 4231

Chief Executive Officer of Customs v. WMC Resources Ltd (as agent for East Spar Alliance)
(1998) 87 FCR 482
(1998) 158 ALR 241

Re City of Nunawading and Comptroller General of Customs No. V93/540 AAT No. 9758
(1994) 36 ALD 628
[1995] AATA 9758

Collector of Customs v. Cliffs Robe River Iron Associates
(1985) 7 FCR 271
(1985) 7 ALN N269a

Collector of Customs v. Pozzolanic Enterprises Pty Limited
(1993) 43 FCR 280
(1993) 115 ALR 1

Collector of Customs v. The Western Australian Government Railways Commission (Westrail)
(1995) 39 ALD 21

Dalton v. Deputy Federal Commissioner of Taxation AAT Case 12,533
(1998) 98 ATC 2025
(1998) 37 ATR 1243

District Council of Coober Pedy and Cowell Electric Supply Company Ltd v. Collector of Customs
(1993) 42 FCR 127
(1993) 17 AAR 369

Ferguson v. Federal Commissioner of Taxation
(1979) 79 ATC 4261
(1979) 9 ATR 873
(1979) 26 ALR 307

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

Re Latham (Dec)
[1962] Ch 616

R v. Regos and Morgan
(1947) 74 CLR 613
(1947) 21 ALJ 110

Re Wandoo Alliance Pty Ltd v. Chief Executive Officer of Customs
[2001] AATA 801
(2001) 34 AAR 98

Ronpibon Tin NL v. FC of T
(1949) 78 CLR 47

Other References:
Revised Explanatory Memorandum to the Fuel Tax Bill 2006 and Fuel Tax (Consequential and Transitional Provisions) Bill 2006
Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill (No. 3) 1989
The Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW

FTR 2006/4W history
  Date: Version: Change:
  4 October 2006 Original ruling  
  15 August 2007 Consolidated ruling Addendum
  16 November 2011 Consolidated ruling Addendum
You are here 1 July 2012 Withdrawn  

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