Private ruling: Fuel Tax Credit
Date of advice: 9 June 2017
Published: October 2017
Ruling period: 1 July 2013 to 30 June 2017
Date scheme commenced: 1 July 2013

Ruling: Q1: The ruling concerned whether particular roads are public roads for the purposes of the Fuel Tax Act 2006 (FTA). | A1: We ruled that the roads were not public roads for the purposes of the FTA.


Relevant legislative provisions: Fuel Tax Act 2006 section 41-20 | Fuel Tax Act 2006 subsection 43-10(3) | Fuel Tax Act 2006 subsection 43-10(4)