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Edited version of private advice
Authorisation Number: 1051269012241
Date of advice: 28 August 2019
Ruling
Subject: Fuel tax credit - fuel used in specified areas and apportionment methodology
This ruling concerned whether the entity had an entitlement to fuel tax credits for fuel used in designated areas. And also whether the entity's apportionment methodology used to calculate the fuel tax credit entitlement was fair and reasonable.
The Commissioner ruled that the entity was entitled to claim fuel tax credits for fuel acquired for use in vehicles operating in the designated areas and that the methodology used to calculate its fuel tax credit entitlement was fair and reasonable.
This ruling applies for the following periods:
20XX-XX income year
20XX-XX income year
20XX-XX income year
20XX-XX income year
20XX-XX income year
20XX-XX income year
The scheme commences on:
1 July 20XX
Relevant legislative provisions
Fuel Tax Act 2006 section 2-1
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 section 41-5(1)Fuel Tax Act 2006 section 41-10
Fuel Tax Act 2006 subsection 41-10(3)
Fuel Tax Act 2006 section 41-20
Fuel Tax Act 2006 section 41-25
Fuel Tax Act 2006 subdivision 41-B
Fuel Tax Act 2006 section 43-10
Fuel Tax Act 2006 section 60-5
Fuel Tax Act 2006 Division 47