Private ruling: Fuel Tax Credits - apportionment
Published: June 2014
Ruling period: 2011-2012 income year | 2012-2013 income year
Date scheme commenced: 1 July 2011

Ruling: Q1: The ruling concerned whether you were entitled to claim fuel tax credits for various types of vehicles, plant and equipment used in carrying on an enterprise including travel on public roads and activities undertaken on other sites. | A1: The Commissioner ruled that you were entitled to claim fuel tax credits for various types of vehicles, plant and equipment. The fuel tax credits were reduced by the road user charge where applicable and also by the carbon charge. | Q2: The ruling considered whether the methodology you have proposed for calculating your fuel tax credit entitlement for the various vehicles, plant and equipment used in carrying on your enterprise was considered a fair and reasonable method of apportionment? | A2: The Commissioner ruled subject to certain requirements being satisfied, that the methodology proposed was considered a fair and reasonable apportionment of fuel.


Relevant legislative provisions: Fuel Tax Act 2006 section 41-5 | Fuel Tax Act 2006 section 41-20 | Fuel Tax Act 2006 section 43-5 | Fuel Tax Act 2006 section 43-8 | Fuel Tax Act 2006 subsection 43-8(4) | Fuel Tax Act 2006 subsection 43-10(3) | Fuel Tax (Consequential and Transitional Provisions) Act 2006 Division 2 of Part 3 of Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 item 11 to Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(1) 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 subparagraph 11(1)(b)(ii) of Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(3) of Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem11(5) of Schedule 3 | Fuel Tax (Consequential and Transitional Provisions) Act 2006 subitem 11(6) to Schedule 3 | Energy Grants (Credit) Scheme Act 2003 section 43