Private ruling: Fuel tax credits
Date of advice: 26 April 2019
Published: June 2019
Ruling period: 2013 – 2014 income year | 2014 – 2015 income year | 2015 – 2016 income year | 2016 – 2017 income year
Date scheme commenced: 1 July 2013

Ruling: Q1: 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.


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