Private ruling: Fuel tax credits in respect to blended fuel.
Published: September 2014
Ruling period: 1 July 2013 to 30 June 2017
Date scheme commenced: 1 July 2013

Ruling: Q1: The ruling concerned whether taxable fuel was used when blended with an additive for the purposes of entitlement to a fuel tax credit for the taxable fuel under the Fuel Tax Act 2006 . | A1: The Commissioner of Taxation ruled that the taxable fuel was not used when blended with the additive.


Relevant legislative provisions: Fuel Tax Act section 41-5 Excise Tariff Act 1925 the Schedule subitem 10.30.