Private ruling: Fuel Tax Credits_Public Roads
Date of advice: 22 January 2016
Published: March 2016
Ruling period: 1 July 2011 to 30 June 2015

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 public roads for the purposes of the FTA.


Relevant legislative provisions: Fuel Tax Act 2006 section 41-20.