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Edited version of your private ruling
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Ruling
Subject: Fuel tax credits
What is this ruling about:
This ruling concerned whether the applicant could claim energy grants or fuel tax credits for fuel acquired for use in various activities of public road travel, agriculture, fishing operations.
The Commissioner ruled that the applicant was not entitled to claim energy grants or fuel tax credits.
This ruling applies for the following period
2003-04 income year
The scheme commenced on
1 July 2003
Relevant legislative provisions
Fuel Tax (Consequential and Transitional Provisions) Act 2006 item 9
Taxation Administration Act 1953 section 105-55