Private ruling: Fuel tax credits
Date of advice: 5 July 2019
Published: September 2019
Ruling period: 2014 - 2015 income year | 2015 - 2016 income year | 2016 - 2017 income year | 2017 - 2018 income year | 2018 - 2019 income year | 2019 - 2020 income year
Date scheme commenced: 1 March 2015

Ruling: Q1: This ruling concerned whether a particular mining road is a public road for fuel tax credit purposes. The Commissioner ruled that this particular mining road is not a public road for fuel tax credit purposes, and as such taxable fuel acquired for use in vehicles exceeding 4.5 tonnes gross vehicle mass travelling on this road as part of carrying on an enterprise is eligible for fuel tax credit at the full rate not reduced by the road user charge.


Relevant legislative provisions: Section 41-5 Fuel Tax Act 2006 | Subsection 43-10(3) Fuel Tax Act 2006 | Section 47-5 Fuel Tax Act 2006