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Edited version of your private ruling
Authorisation Number: 1012434667415
Ruling
Subject: Fuel tax credits - road transport
This ruling concerned whether the applicant had acquired taxable fuel for use in a vehicle for travelling on a public road.
The Commissioner ruled that part of the vehicle's journey was on a public road and part of the journey was not on a public road.
This ruling applies for the following periods:
Year ending 30 June 2011
Year ending 30 June 2012
Year ending 30 June 2013
Year ending 30 June 2014
The scheme commences on:
1 April 2011
Relevant legislative provisions
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 section 41-20
Fuel Tax Act 2006 section 43-5
Fuel Tax Act 2006 section 43-8
Fuel Tax Act 2006 subsection 43-8(4)
Fuel Tax Act 2006 subsection 43-10(3)
Fuel Tax Act 2006 subsection 43-10(4)
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3 subitem 11(1)
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3 paragraph 11(1)(b)(i)
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3 paragraph 11(1)(b)(ii)
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3 subitem 11(3)
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3 subitem 11(4)
Civil Liability Act 1936 [SA] subsection 42(a)
Diesel and Alternative Fuel Schemes Act section 5