Private ruling: Fuel tax credits - mining
Published: October 2011
Ruling period: 2008-09 income year | 2009-10 income year | 2010-11 income year | 2011-12 income year | 2012-13 income year | 2013-14 income year | 2014-15 income year

Ruling: This ruling concerned whether a haul road was considered a public road and whether the construction of certain roads were considered eligible mining construction activities. | The Commissioner ruled that a haul road was considered a public road and the construction of certain roads were considered eligible mining construction activities.


Relevant legislative provisions: Fuel Tax Act 2006 Division 41 | Fuel Tax Act 2006 section 41-5 | Fuel Tax Act 2006 section 41-B | Fuel Tax (Consequential and Transitional) Provisions Act 2006 Division 2 of Schedule 3 | Fuel Tax (Consequential and Transitional) Provisions Act 2006 sub item 11(5) of Schedule 3 | Fuel Tax (Consequential and Transitional) Provisions Act 2006 item 23 of Part 7 of Schedule 3 | 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) (f) | 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 section 53 | Energy Grants (Credits) Scheme Act 2003 subsection 53(2)


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