| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1012538057682
Ruling
Subject: Methods for determining cleaner fuel volumes
What is this ruling about?
This ruling considered whether the proposed methods for determining cleaner fuel volumes for the purposes of claiming a grant under the Energy Grants (Cleaner Fuels) Scheme Act 2004 were fair and reasonable.
The Commissioner ruled that the proposed methodologies for determining cleaner fuel volumes for the purposes of claiming a cleaner fuel grant are fair and reasonable for the purposes of the Energy Grants (Cleaner Fuels) Scheme Act 2004.
This ruling applies for the following period/s:
2013-14 income year
2014-15 income year
2015-16 income year
The scheme commences on:
1 July 2013
Relevant legislative provisions
Energy Grants (Cleaner Fuels) Scheme Act 2004 Section 8
Energy Grants (Cleaner Fuels) Scheme Regulations 2004