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Edited version of your written advice
Authorisation Number: 1051510019036
Date of advice: 26 April 2019
Ruling
Subject: Fuel tax credits
Question
This ruling concerned whether an entitlement to a fuel tax credit for light vehicles is denied under section 41-20 of the Fuel Tax Act 2006 (FTA).
The Commissioner ruled that a fuel tax credit entitlement is denied under section 41-20 of the FTA for taxable fuel acquired for use in a light vehicle travelling to and from particular locations.
This ruling applies for the following periods:
2013 – 2014 income year
2014 – 2015 income year
2015 – 2016 income year
2016 – 2017 income year
The scheme commences on:
1 July 2013
Relevant legislative provisions
Fuel Tax Act 2006 Subdivision 41-B
Fuel Tax Act 2006 section 41-5
Fuel Tax Act 2006 section 41-20
Fuel Tax Act 2006 Division 47