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Edited version of your written advice
Authorisation Number: 1012999498601
Date of advice: 6 May 2016
Ruling
Subject: Fuel Tax Credits
Question
Are roads located on the Land considered to be 'public roads' for the purpose of section 41-20 of the Fuel Tax Act 2006?
Answer
No. Roads located on the land are not considered to be 'public roads; for the purpose of section 41-20 of the Fuel Tax Act 2006.
This ruling applies for the following periods:
1 March 2012 to 30 June 2016
The scheme commences on:
1 March 2012
Relevant legislative provisions
Section 41-20 of the Fuel Tax Act 2006.