Private ruling: Fuel tax credits - Agriculture
Published: March 2013
Ruling period: 2007-08 income year | 2008-09 income year | 2009-10 income year | 2010-11 income year | 2011-12 income year
Date scheme commenced: 1 July 2008

Ruling: This ruling concerned whether the applicant had acquired taxable fuel and used it in undertaking agricultural activities and thereby being eligible for fuel tax credit at the full rate. | The Commissioner ruled that of the fuel that the taxpayer had acquired and used in their business: | · a portion is considered to have been used in agriculture in the gathering in of a crop and will attract fuel tax credits at the full rate; | · a portion is considered to have been used in activities after the gathering in of the crop (and therefore not used in agriculture) and will attract fuel tax credits at the half rate; | · a portion is considered to have been used in heavy road vehicles on public roads and will attract fuel tax credits at the full rate less the RUC; and | · a portion was used in light vehicles operating on a public road for which there is no entitlement to fuel tax credits.


Relevant legislative provisions: Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 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 section 21 | Energy Grants (Credits) Scheme Act 2003 section 22 | 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 section 26 | Energy Grants (Credits) Scheme Act 2003 subsection 27(e) | Energy Grants (Credits) Scheme Act 2003 subsection 27(f) | Energy Grants (Credits) Scheme Act 2003 section 53 | Energy Grants (Credits) Scheme Act 2003 subsection 53(2) | Fuel Tax Act 2006 section 41-5 | Fuel Tax Act 2006 section 41-20 | Fuel Tax Act 2006 subsection 43-10(3) | Fuel Tax Act 2006 section 60-5