Private ruling: Fuel tax credits - public roads
Date of advice: 5 May 2016
Published: June 2016
Ruling period: 1 July 2011 - 30 June 2016
Date scheme commenced: 1 July 2011

Ruling: Q1: The ruling concerned whether particular roads are public roads for the purposes of the Fuel Tax Act 2006 (FTA) | A1: We ruled that certain roads were public roads for the purposes of the FTA and certain roads were not.


Relevant legislative provisions: Fuel Tax Act 2006 section 41-20