Private ruling: Fuel tax credit - apportionment methodology
Date of advice: 18 May 2017
Published: September 2017
Ruling period: 2013 - 2014 income year | 2014 - 2015 income year | 2015 - 2016 income year | 2016 - 2017 income year
Date scheme commenced: 1 July 2013

Ruling: This ruling concerned whether the apportionment methodology used by an entity to calculate its fuel tax credit entitlement was fair and reasonable. | The Commissioner ruled that the methodology used by the entity to calculate its fuel tax credit entitlement was fair and reasonable.


Relevant legislative provisions: Fuel Tax Act 2006, section 41-5