Private ruling: Fuel tax credits - calculation of entitlements
Published: December 2012
Ruling period: Year ending 30 June 2010 | Year ending 30 June 2011 | Year ending 30 June 2012
Date scheme commenced: 1 July 2009

Ruling: What is this ruling about: | This ruling considered whether the proposed method of calculating fuel tax credit entitlements for taxable fuel acquired and used in mining construction was fair and reasonable. | The Commissioner ruled that calculating fuel tax credits in respect to taxable fuel acquired and used in construction activities based on the geometric area of construction is considered to be a fair and reasonable method of apportionment.


Relevant legislative provisions: Fuel Tax Act 2006 section 41-5 | Fuel Tax Act 2006 section 60-5


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