Private ruling: Fuel tax credits
Date of advice: 20 September 2017
Published: March 2018
Ruling period: 1 July 2013 – 30 June 2017 | 1 July 2017 onwards
Date scheme commenced: 1 July 2013

Ruling: Q1: The Commissioner of Taxation was asked if the apportionment methodology provided a fair and reasonable calculation of the taxpayer’s fuel tax credit entitlements. | A1: The Commissioner confirmed that the apportionment methodology provided a fair and reasonable calculation of the taxpayer’s fuel tax credit entitlements.