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Edited version of your written advice
Authorisation Number: 1013006989434
Date of advice: 5 May 2016
Ruling
Subject: Fuel tax credits - public roads
Question
The ruling concerned whether particular roads are public roads for the purposes of the Fuel Tax Act 2006 (FTA)
Answer
We ruled that certain roads were public roads for the purposes of the FTA and certain roads were not.
This ruling applies for the following periods:
1 July 2011 - 30 June 2016
The scheme commences on:
1 July 2011
Relevant legislative provisions
Fuel Tax Act 2006 section 41-20