| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1012579123109
Ruling
Subject: Fuel Tax Credits - private roads
Question
The ruling concerned whether particular roads are public roads for the purposes of the Fuel Tax Act 2006 (FTA).
Answer
The Commissioner of Taxation ruled that the roads were not public roads for the purpose of the FTA.
This ruling applies for the following periods:
1July 2008 to 30 June 2013
The scheme commences on:
1 July 2008
Relevant legislative provisions
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 41-20