Private ruling: Fuel Tax Credits
Date of advice: 6 May 2016
Published: June 2016
Ruling period: 1 March 2012 to 30 June 2016
Date scheme commenced: 1 March 2012

Ruling: Q1: Are roads (not taking into account any forestry roads) located on the Land considered to be 'public roads' for the purpose of section 41-20 of the Fuel Tax Act 2006 ? | A1: No. Roads located on the land are not considered to be 'public roads; for the purpose of section 41-20 of the Fuel Tax Act 2006 .


Relevant legislative provisions: Section 41-20 of the Fuel Tax Act 2006 .