Private ruling: Fuel tax credits
Published: December 2011
Ruling period: 2003-04 income year
Date scheme commenced: 1 July 2003

Ruling: What is this ruling about: | This ruling concerned whether the applicant could claim energy grants or fuel tax credits for fuel acquired for use in various activities of public road travel, agriculture, fishing operations. | The Commissioner ruled that the applicant was not entitled to claim energy grants or fuel tax credits.


Relevant legislative provisions: Fuel Tax (Consequential and Transitional Provisions) Act 2006 item 9 | Taxation Administration Act 1953 section 105-55


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