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Edited version of your written advice
Authorisation Number: 1012672146908
Ruling
Subject: Fuel tax credits in respect to blended fuel.
Question
The ruling concerned whether taxable fuel was used when blended with an additive for the purposes of entitlement to a fuel tax credit for the taxable fuel under the Fuel Tax Act 2006.
Answer
The Commissioner of Taxation ruled that the taxable fuel was not used when blended with the additive.
This ruling applies for the following periods:
1 July 2013 to 30 June 2017
The scheme commences on:
1 July 2013
Relevant legislative provisions
Fuel Tax Act section 41-5
Excise Tariff Act 1925 the Schedule subitem 10.30.