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Edited version of your written advice
Authorisation Number: 1013026154188
Date of advice: 30 May 2016
Ruling
Subject: Fuel tax credits - public roads and apportionment
Question 1
Are all the roads within a specified area public roads for the purposes of subsection 43-10(3) of the Fuel Tax Act 2006 (FTA)?
Answer
We ruled that only part of one road within the specified area was a 'public road' for the purposes of the FTA.
Question 2
Is the proposed methodology in calculating the FTC entitlements in relation to the entity's operations consistent with the ATO guidelines as detailed in PCG 2016/8 and FTD 2010/1?
Answer
Yes, it is considered, that the proposed methodology in calculating the FTC entitlements in relation to the entity's operations is consistent with the guidelines set out in PCG 2016/8 and FTD 2010/1.
This ruling applies for the following periods:
1 May 2011 to 30 June 2018
The scheme commences on:
1 May 2011
Relevant legislative provisions
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 subsection 43-10(3)