| Disclaimer This edited version has been archived due to the length of time since original publication.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 your private ruling
Authorisation Number: 1012428601872
Ruling
Subject: Fuel tax credits - Agriculture
This ruling concerned whether the applicant had acquired taxable fuel and used it in undertaking agricultural activities and thereby being eligible for fuel tax credit at the full rate.
The Commissioner ruled that of the fuel that the taxpayer had acquired and used in their business:
· a portion is considered to have been used in agriculture in the gathering in of a crop and will attract fuel tax credits at the full rate;
· a portion is considered to have been used in activities after the gathering in of the crop (and therefore not used in agriculture) and will attract fuel tax credits at the half rate;
· a portion is considered to have been used in heavy road vehicles on public roads and will attract fuel tax credits at the full rate less the RUC; and
· a portion was used in light vehicles operating on a public road for which there is no entitlement to fuel tax credits.
This ruling applies for the following periods:
2007-08 income year
2008-09 income year
2009-10 income year
2010-11 income year
2011-12 income year
The scheme commences on:
1 July 2008
Relevant legislative provisions
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 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 21
Energy Grants (Credits) Scheme Act 2003 section 22
Energy Grants (Credits) Scheme Act 2003 subsection 22(1)
Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(a)
Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(b)
Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(c)
Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(d)
Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(e)
Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(f)
Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(g)
Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(h)
Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(i)
Energy Grants (Credits) Scheme Act 2003 subsection 22(2)
Energy Grants (Credits) Scheme Act 2003 section 26
Energy Grants (Credits) Scheme Act 2003 subsection 27(e)
Energy Grants (Credits) Scheme Act 2003 subsection 27(f)
Energy Grants (Credits) Scheme Act 2003 section 53
Energy Grants (Credits) Scheme Act 2003 subsection 53(2)
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 section 41-20
Fuel Tax Act 2006 subsection 43-10(3)
Fuel Tax Act 2006 section 60-5