Private ruling: Fuel tax credits - acquisition and use of fuel
Published: June 2014
Ruling period: 2011-12 income year | 2012-13 income year | 2013-14 income year
Date scheme commenced: The scheme has commenced.

Ruling: Q1: Are you entitled to claim a fuel tax credit under section 41-5 of the Fuel Tax Act 2006 (FTA) for taxable fuel you acquire from a fuel supplier and free-issued to your contractors for the purpose of the transportation of your product? | A1: The Commissioner ruled that you are entitled to a fuel tax credit under section 41-5 of the FTA for the taxable fuel you supply 'free-issue' to your contractors for the purpose of the transportation of your product. | Q2: Are you entitled to a fuel tax credit under section 41-5 of the FTA for the taxable fuel, acquired by your contractors or other third parties, and used by the contractor in the initial journey in the transportation of your product? | A2: The Commissioner ruled that as you acquire the contractor's taxable fuel which is consumed in the initial journey in the transportation of your product, you are entitled to a fuel tax credit for this fuel. | Q3: Do you have an increasing fuel tax adjustment for the quantity of taxable fuel you acquired from a supplier and provided to the contractor as replenishment of the contractor's fuel used in the initial journey? | A3: The Commissioner ruled that you do not have an increasing fuel tax adjustment for this taxable fuel as you did not claim a fuel tax credit for this fuel on acquisition of the fuel.


Relevant legislative provisions: Fuel Tax Act 2006 section 41-5 | Fuel Tax Act 2006 subsection 41-5(1) | Fuel Tax Act 2006 section 44-5 | Fuel Tax Act 2006 subsection 65-5(4) | Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subparagraph 11(1)(b)(i) of Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subparagraph 11(1)(b)(ii) of Schedule 3 | Energy Grants (Credits) Scheme Act 2003 section 8