Private ruling: Fuel Tax Credits - private roads
Published: January 2014
Ruling period: 1July 2008 to 30 June 2013
Date scheme commenced: 1 July 2008

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


Relevant legislative provisions: Fuel Tax Act 2006 section 41-5 | Fuel Tax Act 2006 41-20