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Edited version of your written advice
Authorisation Number: 1013028883833
Ruling
Subject: Fuel tax credit - apportionment methodology
This ruling concerned whether the apportionment methodology used by an entity to calculate its fuel tax credit entitlement was fair and reasonable.
The Commissioner ruled that the methodology used by the entity to calculate its fuel tax credit entitlement was fair and reasonable.
This ruling applies for the following periods:
2012-13 income year.
The scheme commences on:
1 July 2012.
Relevant legislative provisions
Fuel Tax Act 2006, section 41-5.