Taxation Determination TD 93/53







[Note: This is a consolidated version of this document. Refer to the Tax Office Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.]: 1. It is recognized that in general road usage there is substantially more wear on the road as a result of heavy vehicles than for normal motor vehicles with road construction being predominantly based on an "equivalent standard axle rate". | 2. Consequently, it is inappropriate to use a physical count of vehicles as the only basis in determining a "use primarily and principally for the transport of minerals" as stipulated in section 330-70. | 3. In addition, varying types of vehicles may use the road. This suggests that a more appropriate result could be achieved by a requirement that more than 50% of the overall weight of vehicles using the road relates to mineral transport. | 5. The above usage tests may be applied independently to the different road sections involved in respect of the transport of minerals obtained from carrying on eligible mining operations. | 6. For purposes of the above criteria, a recognised statistical sampling method would be acceptable which should take into account seasonal variations in usage rates. | Commissioner of Taxation 25/3/93 | Previously issued as Draft TD 92/D216


Related rulings: TD 93/52 IT 2078
Legislative references: ITAA 123A 123B 123C
Subject references: Mineral Transport Expenditure