Private ruling: Fuel tax credits
Date of advice: 28 May 2020
Published: July 2020
Ruling period: 2018 - 2019 income year | 2019 - 2020 income year | 2020 - 2021 income year | 2021 - 2022 income year | 2022 - 2023 income year | 2023 - 2024 income year
Date scheme commenced: 30 July 2018

Ruling: Q1: Is the road a 'public road' for the purposes of the Fuel Tax Act 2006 ? | A1: No The road is only suitable for use by specially modified vehicles, with such vehicles displaying a sticker advising that they have been suitably modified so as to use the road, and are otherwise permitted to make use of the road. Use of the road is restricted, and signs are posted along the road to prevent public access. The Commissioner considers that the particular road is not a 'public road' for the purposes of the Fuel Tax Act 2006 because the road is not available to, nor suitable for use by, members of the public. As such, fuel tax credits for taxable fuel acquired for use in heavy vehicles travelling on this road, as part of carrying on an enterprise, is not reduced by the road user charge pursuant to subsection 43-10(3) of the Fuel Tax Act 2006 .


Relevant legislative provisions: Section 41-5 Fuel Tax Act 2006 | Subsection 43-10(3) Fuel Tax Act 2006