Private ruling: Fuel tax credits
Published: December 2011
Ruling period: 2004-05 income year | 2005-06 income year | 2006-07 income year | 2007-08 income year | 2008-09 income year
Date scheme commenced: 1 July 2004

Ruling: What is this ruling about: | This ruling concerned whether the applicant could claim energy grants or fuel tax credits for fuel acquired for use in various activities of public road travel, agriculture, 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 subitem 10(5) of Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subparagraph 10(1)(b)(i) of Schedule 3 | 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) | Energy Grants (Credits) Scheme Act 2003 section 44


Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.