Private ruling: Fuel tax credits
Published: December 2011
Ruling period: 2009-10 income year | 2010-11 income year
Date scheme commenced: 1 July 2009

Ruling: What is this ruling about: | This ruling concerned whether the applicant could claim fuel tax credits for fuel acquired for use in various activities of public road travel, agriculture and fishing operations. | The Commissioner ruled that the applicant was entitled to claim fuel tax credits for travelling on a public road in vehicles with a GVM of greater 4.5 tonnes and for those activities that would have been eligible under the Energy Grants (Credits) Scheme Act 2003 .


Relevant legislative provisions: Fuel Tax Act 2006 section 41-5 | Fuel Tax Act 2006 section 41-20 | Fuel Tax Act 2006 section 41-25 | Fuel Tax Act 2006 subsection 41-25(2) | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subparagraph 11(1)(b)(i) 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 subsection 53(2) | Energy Grants (Credits) Scheme Act 2003 section 21 | Energy Grants (Credits) Scheme Act 2003 subsection 22(1) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(a) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(b) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(c) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(d) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(e) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(f) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(g) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(h) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(1)(i) | Energy Grants (Credits) Scheme Act 2003 subsection 22(2) | Energy Grants (Credits) Scheme Act 2003 paragraph 22(2)(b) | Energy Grants (Credits) Scheme Act 2003 section 23 | Energy Grants (Credits) Scheme Act 2003 subsection 23(2) | Energy Grants (Credits) Scheme Act 2003 paragraph 27(f) | Energy Grants (Credits) Scheme Act 2003 section 33 | Energy Grants (Credits) Scheme Act 2003 subsection 34(1) | Energy Grants (Credits) Scheme Act 2003 paragraph 34(1)(a) | Energy Grants (Credits) Scheme Act 2003 paragraph 34(1)(b) | Energy Grants (Credits) Scheme Act 2003 paragraph 34(1)(c) | Energy Grants (Credits) Scheme Act 2003 paragraph 34(1)(d) | Energy Grants (Credits) Scheme Act 2003 paragraph 34(1)(e) | Energy Grants (Credits) Scheme Act 2003 paragraph 34(1)(f) | Energy Grants (Credits) Scheme Act 2003 paragraph 34(1)(g) | Energy Grants (Credits) Scheme Act 2003 paragraph 34(1)(h) | Energy Grants (Credits) Scheme Act 2003 paragraph 34(1)(i)


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