| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1051437436366
Date of advice: 9 October 2018
Ruling
Subject: Fuel tax credits
Question 1
This ruling concerned whether a particular mining road is a public road for fuel tax credit purposes.
The Commissioner ruled that this particular mining road is not a public road for fuel tax credit purposes, and as such taxable fuel acquired for use in vehicles travelling on this road as part of carrying on an enterprise is eligible for fuel tax credit at the full rate not reduced by the road user charge.
This ruling applies for the following periods:
2014 – 2015 income year
2015 – 2016 income year
2016 – 2017 income year
2017 – 2018 income year
The scheme commences on:
1 July 2014
Relevant legislative provisions
Section 41-5 Fuel Tax Act 2006
Section 41-20 Fuel Tax Act 2006
Subsection 43-10(3) Fuel Tax Act 2006
Section 47-5 Fuel Tax Act 2006