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Edited version of your private ruling
Authorisation Number: 1012416741038
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Ruling
Subject: Fuel tax credits - Acquisition
This ruling concerned whether the applicant had acquired taxable fuel under the particular terms of a contract in their mining infrastructure project.
The Commissioner ruled that the taxpayer acquired taxable fuel under the particular terms of a contract with their Contractor.
This ruling applies for the following periods:
2012-13 income year
2013-14 income year
2014-15 income year
2015-16 income year.
The scheme commences on:
1 July 2012
Relevant legislative provisions
Fuel Tax Act 2006 section 41-5