Fuel Tax Ruling

FTR 2008/1A5 - Addendum

Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Fuel Tax Ruling FTR 2008/1 to reflect changes to the Fuel Tax Act 2006 as a result of the Clean Energy Legislation (Carbon Tax Repeal) Act 2014.

FTR 2008/1 is amended as follows:

1. Paragraph 18

Omit footnote 9A.

2. Paragraph 19

Omit footnote 9B; substitute:

9B For fuel acquired, manufactured in, or imported into Australia between 1 July 2012 and 30 June 2014, your fuel tax credit may be reduced by a carbon reduction.

3. Paragraph 20

Omit footnote 9C; substitute:

9C For fuel acquired, manufactured in, or imported into Australia between 1 July 2012 and 30 June 2014, your fuel tax credit may be reduced by a carbon reduction.

This Addendum applies on and from 1 July 2014.

Commissioner of Taxation
30 July 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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References

ATO references:
NO 1-5EJ2U9I

ISSN: 1834-1470

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You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).