Private ruling: Fuel tax credits - Acquisition
Published: February 2013
Ruling period: 2012-13 income year | 2013-14 income year | 2014-15 income year | 2015-16 income year.
Date scheme commenced: 1 July 2012

Ruling: This ruling concerned whether the applicant had acquired taxable fuel under the particular terms of a contract in their mining infrastructure project. | The Commissioner ruled that the taxpayer acquired taxable fuel under the particular terms of a contract with their Contractor.


Relevant legislative provisions: Fuel Tax Act 2006 section 41-5


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