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Edited version of private ruling
Authorisation Number: 1011809269080
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Ruling
Subject: Fuel Tax Credit
This ruling applies for the following period/s:
2010-11 income year
2011-12 income year
What is this ruling about?
The ruling concerned whether an entity was entitled to claim a fuel tax credit for taxable fuel purchased on behalf of a non-resident company?
What is this ruling about?
The Commissioner ruled that the entity was not entitled to a fuel tax credit for taxable fuel purchased on behalf of a non-resident company.
Relevant legislative provisions
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 Division 70
Fuel Tax Act 2006 section 70-30
A New Tax System (Goods and Services Tax) Act 2009 Division 57
A New Tax System (Goods and Services Tax) Act 2009 subsection 57-10(1)