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Edited version of private advice
Authorisation Number: 1051680932302
Date of advice: 28 May 2020
Ruling
Subject: Fuel tax credits
Question
Is the road a 'public road' for the purposes of the Fuel Tax Act 2006?
Answer:
No
The road is only suitable for use by specially modified vehicles, with such vehicles displaying a sticker advising that they have been suitably modified so as to use the road, and are otherwise permitted to make use of the road.
Use of the road is restricted, and signs are posted along the road to prevent public access.
The Commissioner considers that the particular road is not a 'public road' for the purposes of the Fuel Tax Act 2006 because the road is not available to, nor suitable for use by, members of the public. As such, fuel tax credits for taxable fuel acquired for use in heavy vehicles travelling on this road, as part of carrying on an enterprise, is not reduced by the road user charge pursuant to subsection 43-10(3) of the Fuel Tax Act 2006.
This ruling applies for the following periods:
2018 - 2019 income year
2019 - 2020 income year
2020 - 2021 income year
2021 - 2022 income year
2022 - 2023 income year
2023 - 2024 income year
The scheme commences on:
30 July 2018
Relevant legislative provisions
Section 41-5 Fuel Tax Act 2006
Subsection 43-10(3) Fuel Tax Act 2006