Private ruling: Fuel tax credits - public roads and apportionment
Date of advice: 30 May 2016
Published: July 2016
Ruling period: 1 May 2011 to 30 June 2018
Date scheme commenced: 1 May 2011

Ruling: Q1: Are all the roads within a specified area public roads for the purposes of subsection 43-10(3) of the Fuel Tax Act 2006 (FTA)? | A1: We ruled that only part of one road within the specified area was a 'public road' for the purposes of the FTA. | Q2: Is the proposed methodology in calculating the FTC entitlements in relation to the entity's operations consistent with the ATO guidelines as detailed in PCG 2016/8 and FTD 2010/1? | A2: Yes, it is considered, that the proposed methodology in calculating the FTC entitlements in relation to the entity's operations is consistent with the guidelines set out in PCG 2016/8 and FTD 2010/1.


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