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Edited version of private ruling
Authorisation Number: 1011662923312
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Ruling
Subject: Fuel tax credits - period not registered for GST
What this ruling is about:
This ruling concerned whether a client was entitled to claim fuel tax credits for periods which they were not registered for GST.
The commissioner has ruled the following:
The client was not entitled to claim fuel tax credits for periods which they were not registered for GST.
Relevant legislative provisions
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 subsection 41-5(2)
Taxation Administration Act 1953 section 105-55
Taxation Administration Act 1953 subsection 105-55(1) of Schedule 1
Taxation Administration Act 1953 subsection 105-55(3) of Schedule 1