Private ruling: Fuel tax credits
Date of advice: 3 December 2020
Published: January 2021
Ruling period: 20XX - 20YY income year | 20YY - 20ZZ income year | 20ZZ - 20ZA income year
Date scheme commenced: 1 July 20XX

Ruling: Q1: This ruling concerned whether a particular mining road is a public road for fuel tax credit purposes. The Commissioner ruled that this particular mining road is not a public road for fuel tax credit purposes, and as such taxable fuel acquired for use in vehicles exceeding 4.5 tonnes gross vehicle mass travelling on this road as part of carrying on an enterprise is eligible for fuel tax credit at the full rate not reduced by the road user charge.


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