Private ruling: Fuel tax credit - apportionment methodology
Published: August 2016
Ruling period: 2012-13 income year.
Date scheme commenced: 1 July 2012.

Ruling: This ruling concerned whether the apportionment methodology used by an entity to calculate its fuel tax credit entitlement was fair and reasonable. | The Commissioner ruled that the methodology used by the entity to calculate its fuel tax credit entitlement was fair and reasonable.


Relevant legislative provisions: Fuel Tax Act 2006 , section 41-5.