| Disclaimer This edited version will be removed from the Database after 30 September 2025. If you believe the issues detailed in this edited version warrant retention in an alternative form, email publicguidance@ato.gov.au This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private ruling
Authorisation Number: 1011478328601
This edited version of your ruling will be published in the public Register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns.
Subject: Fuel tax credits
Years of income to which this ruling applies:
2010-11 income year
What this ruling is about?
The ruling concerned with whether an entitlement to fuel tax credits was available for taxable fuel acquired and used in a combination of vehicles, vessels and equipment in undertaking a variety of activities.
The completion of some of the activities involved the acquisition and use of taxable fuel in vehicles with a gross vehicle mass (GVM) of 4.5 tonnes or less travelling on public roads.
Ruling:
The Commissioner ruled that there was an entitlement to fuel tax credits at the full rate or half rate for the taxable fuel acquired and used in the combination of vehicles, vessels and equipment when undertaking the specified activities.
The Commissioner also ruled that there was no entitlement to a fuel tax credit for taxable fuel acquired and used in vehicles with a gross vehicle mass (GVM) of 4.5 tonnes or less travelling on those roads for any of the activities.
Relevant legislative provisions:
Fuel Tax Act 2006 subdivision 41-B
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 section 41-20
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(1) of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subparagraph 11(1)(b)(iii) of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(3) of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(5) of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(6) of Schedule 3
Energy Grants (Credits) Scheme Act 2003 section 11
Energy Grants (Credits) Scheme Act 2003 subsection 11(1)
Energy Grants (Credits) Scheme Act 2003 paragraph 11(1)(a)
Energy Grants (Credits) Scheme Act 2003 paragraph 11(1)(b)
Energy Grants (Credits) Scheme Act 2003 subparagraph 11(1)(b)(i)
Energy Grants (Credits) Scheme Act 2003 subparagraph 11(1)(b)(ii)
Energy Grants (Credits) Scheme Act 2003 paragraph 11(1)(f)
Energy Grants (Credits) Scheme Act 2003 subsection 11(3)
Energy Grants (Credits) Scheme Act 2003 section 36
Energy Grants (Credits) Scheme Act 2003 subsection 36(2)
Energy Grants (Credits) Scheme Act 2003 subsection 36(3)
Energy Grants (Credits) Scheme Act 2003 paragraph 36(3)(a)
Energy Grants (Credits) Scheme Act 2003 paragraph 36(3)(b)
Energy Grants (Credits) Scheme Act 2003 paragraph 36(3)(c)
Energy Grants (Credits) Scheme Act 2003 subsection 36(4)
Energy Grants (Credits) Scheme Act 2003 paragraph 36(4)(a)
Energy Grants (Credits) Scheme Act 2003 paragraph 36(4)(b)
Energy Grants (Credits) Scheme Act 2003 paragraph 36(4)(g)
Energy Grants (Credits) Scheme Act 2003 section 42
Energy Grants (Credits) Scheme Act 2003 section 43
Energy Grants (Credits) Scheme Act 2003 section 53
Energy Grants (Credits) Scheme Act 2003 subsection 53(2)
Energy Grants (Credits) Scheme Act 2003 subsection 53(3)
Energy Grants (Credits) Scheme Act 2003 subsection 56(1)