Private ruling: Fuel tax credits -mine infrastructure project
Published: March 2012
Ruling period: 2009-10 income year | 2010-11 income year | 2011-12 income year
Date scheme commenced: 1 July 2009

Ruling: What is this ruling about: | This ruling concerned what fuel tax credit rate the applicant could claim for fuel they acquired and used in their mining infrastructure project. | The Commissioner ruled that the applicant was entitled to claim fuel tax credits for fuel they acquired and used in various activities and advised of the fuel tax credit rates at which these could be claimed.


Relevant legislative provisions: Fuel Tax Act 2006 section 41-5 | Fuel Tax Act 2006 subdivision 41-B | Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(5) of Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(6) of Schedule 3 | Energy Grants (Credits) Scheme Act 2003 section 11 | Energy Grants (Credits) Scheme Act 2003 subsection 11(1) | Energy Grants (Credits) Scheme Act 2003 paragraph 11(1)(a) | Energy Grants (Credits) Scheme Act 2003 paragraph 11(1)(b) | Energy Grants (Credits) Scheme Act 2003 subparagraph 11(1)(b)(i) | Energy Grants (Credits) Scheme Act 2003 subparagraph 11(1)(b)(ii) | Energy Grants (Credits) Scheme Act 2003 paragraph 11(1)(c) | Energy Grants (Credits) Scheme Act 2003 paragraph 11(1)(f) | Energy Grants (Credits) Scheme Act 2003 paragraph 11(1)(i) | Energy Grants (Credits) Scheme Act 2003 subsection 11(2) | Energy Grants (Credits) Scheme Act 2003 paragraph 11(2)(a) | Energy Grants (Credits) Scheme Act 2003 paragraph 11(2)(b) | Energy Grants (Credits) Scheme Act 2003 paragraph 11(2)(c) | Energy Grants (Credits) Scheme Act 2003 section 12 | Energy Grants (Credits) Scheme Act 2003 section 15 | Energy Grants (Credits) Scheme Act 2003 paragraph 15(a) | Energy Grants (Credits) Scheme Act 2003 subparagraph 15(a)(i) | Energy Grants (Credits) Scheme Act 2003 subparagraph 15(a)(ii) | Energy Grants (Credits) Scheme Act 2003 paragraph 15(d) | Energy Grants (Credits) Scheme Act 2003 subparagraph 15(d)(i) | Energy Grants (Credits) Scheme Act 2003 subparagraph 15(d)(ii) | Energy Grants (Credits) Scheme Act 2003 paragraph 18(a) | Energy Grants (Credits) Scheme Act 2003 section 20 | Energy Grants (Credits) Scheme Act 2003 section 53


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