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Edited version of your private ruling
Authorisation Number: 1012570242194
Subject: Fuel Tax Credits - apportionment
What is this ruling about:
Question 1
The ruling concerned whether you were entitled to claim fuel tax credits for various types of vehicles, plant and equipment used in carrying on an enterprise including travel on public roads and activities undertaken on other sites.
Answer
The Commissioner ruled that you were entitled to claim fuel tax credits for various types of vehicles, plant and equipment. The fuel tax credits were reduced by the road user charge where applicable and also by the carbon charge.
Question 2
The ruling considered whether the methodology you have proposed for calculating your fuel tax credit entitlement for the various vehicles, plant and equipment used in carrying on your enterprise was considered a fair and reasonable method of apportionment?
Answer
The Commissioner ruled subject to certain requirements being satisfied, that the methodology proposed was considered a fair and reasonable apportionment of fuel.
This ruling applies for the following periods:
2011-2012 income year
2012-2013 income year
The scheme commences on:
1 July 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 (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 item 11 to Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(1) of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subparagraph 11(1)(b)(i) of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subparagraph 11(1)(b)(ii) of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(3) of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem11(5) of Schedule 3
Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(6) to Schedule 3
Energy Grants (Credit) Scheme Act 2003 section 43