Private ruling: Fuel Tax Credit
Date of advice: 4 October 2017
Published: March 2018
Ruling period: 1 July 2013 to 30 June 2017
Date scheme commenced: 1 July 2013

Ruling: Q1: The ruling concerned whether particular roads are public roads for the purposes of the Fuel Tax Act 2006 (FTA). | A1: We ruled that the roads were not public roads for the purposes of the FTA.

Relevant facts and circumstances: Fuel Tax Act 2006 section 41-20 Fuel Tax Act 2006 subsection 43-10(3) Fuel Tax Act 2006 subsection 43-10(4)