Private ruling: Fuel tax credits - public roads
Date of advice: 17 November 2015
Published: January 2016
Ruling period: 1 July 2011 to 30 June 2018.
Date scheme commenced: 1 July 2011

Ruling: A1: We ruled that the roads were not public roads for the purposes of the FTA.


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


The ruling concerned whether particular roads are public roads for the purposes of the Fuel Tax Act 2006 (FTA).