Private ruling: Fuel tax credits - public roads
Date of advice: 29 January 2016
Published: March 2016
Ruling period: 1 March 2011 to 30 June 2015
Date scheme commenced: 1 March 2011

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 public roads for the purposes of the FTA, included those listed as Declared Roads on the relevant state government website.


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