Fuel Tax Ruling

FTR 2006/2W

Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'mining operations' as defined in section 11 of the Energy Grants (Credit) Scheme Act 2003

Please note that the PDF version is the authorised version of this withdrawal notice.

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Protection Label

This Ruling provides you with the following level of protection:

This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953.

A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

If you rely on this ruling, we must apply the law to you in the way set out in the ruling (or in a way that is more favourable for you if we are satisfied that the ruling is incorrect and disadvantages you, and we are not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

Withdrawal

1. This Ruling is withdrawn and ceases to have effect on 1 July 2012. The Ruling continues to apply, in respect of the fuel tax law ruled upon, to all taxpayers within the specified class who acquire, manufacture in, or import into Australia, taxable fuel before 1 July 2012. Thus, the Ruling continues to apply to those taxpayers, even following its withdrawal, who acquire taxable fuel prior to the withdrawal of the Ruling (see paragraph 46 of TR 2006/10).

Commissioner of Taxation
4 October 2006

Not previously issued as a draft

References

ATO references:
NO 2006/11198

Related Rulings/Determinations:

FTD 2006/2
FTD 2006/3
GSTR 2006/3
GSTR 2006/4
MT 2006/1
PGBR 2004/1
PGBR 2005/1
PGBR 2005/2
PGBR 2005/3
TR 2006/10

Subject References:
acquire
acquire, or manufacture in, or import into, Australia
attribution
apportionment
apportionment of fuel
BAS
beneficiation
business
business activity statement
business purposes
carrying on your enterprise
cash
credit
decreasing fuel tax adjustment
diesel fuel
early payment
election
eligible use
energy grant
Energy Grants Scheme
exclusion of certain substances
exploration
grants
half credit
in
increasing fuel tax adjustment
fuel tax adjustment
fuel tax credit
fuel tax credit system
minerals
mining for minerals
mining operations
mining construction activity
mining transport activity
mining vehicle activity
mining waste activity
mining water activity
net fuel amount
off-road diesel fuel
ore
place
place adjacent to that place
private access road
private road
prospecting
public road
quarrying or dredging operations
removal of overburden
solely
sundry mining activity
tax period
taxable fuel
transport
use
use in a mining operation

Case References:
Abbott Point Bulk Coal Pty Ltd & Anor v. Collector of Customs
(1992) 35 FCR 371
(1992) 15 AAR 365

Re Adelaide Brighton Cement Ltd and Chief Executive Officer of Customs
[2002] AATA 688
(2002) 50 ATR 1123

Attorney-General; Ex rel Australian Mutual Provident Society v. Corporation of the City of Adelaide
[1931] SASR 217

Attorney-General for the Northern Territory v. Minister for Aboriginal Affairs (NSW G235 of 1988)
unreported 3 August 1988

Attorney-General for the Northern Territory of Australia v. Minister for Aboriginal Affairs and Others
(1989) 23 FCR 536

Australian National Railways Commission v. Collector of Customs (SA)
(1985) 8 FCR 264
(1985) 69 ALR 367

Barker v. R
(1983) 153 CLR 338
(1983) 47 ALR 1
(1983) 57 ALJR 426

Re BHP Australia Coal Ltd and Collector of Customs
Q91/446 AATA No. 9266
(1994) 32 ALD 773

Re BHP Billiton Petroleum Pty Ltd and Chief Executive Officer of Customs
(2002) 69 ALD 453
(2002) 50 ATR 1156
[2002] AATA 705

BHP Billiton Petroleum Pty Ltd v. Chief Executive Officer of Customs
[2003] FCAFC 61
(2003) 52 ATR 491

Re BHP Petroleum Pty Ltd and Collector of Customs
(1987) 11 ALD 413
(1987) 6 AAR 245

Brodie and Anor v. Singleton Shire Council
(2001) 206 CLR 512
(2001) 180 ALR 145

Re Central Norseman Gold Corporation Limited and Collector of Customs, Western Australia
AAT No. W84/118
(1985) 8 ALN N288

Chief Executive Officer of Customs v. Adelaide Brighton Cement Ltd
[2004] FCAFC 183
(2004) 56 ATR 267

Chief Executive Officer of Customs v. WMC Resources Ltd (as agent for East Spar Alliance)
(1998) 87 FCR 482
(1998) 158 ALR 241

Collector of Customs v. BHP Australia Coal Ltd
(1994) 53 FCR 499

Collector of Customs v. Cliffs Robe River Iron Associates
(1985) 7 FCR 271
(1985) 7 ALN N269a

Collector of Customs v. Pozzolanic Enterprises Pty Limited
(1993) 43 FCR 280
(1993) 115 ALR 1

Collector of Customs v. Rottnest Island Authority
(1994) 119 ALR 406
(1994) 48 FCR 177

Collector of Customs, Tasmania v. Flinders Island Community Association
(1985) 7 FCR 205
(1985) 60 ALR 717

Commissioner of Taxation v. Ostwald Bros Civil Pty Ltd
[2008] FCAFC 99
(2008) 167 FCR 588
(2008) 70 ATR 893

Cowell v. Rosehill Racecourse Co Ltd
(1937) 56 CLR 605
[1937] ALR 273
(1937) 11 ALJR 32 - HCA - 22/04/1937

Dawson Rockwater Joint Venture between Dawson Engineering Pty Ltd and Brown & Root Pty Ltd v. Chief Executive Officer of Customs
[1998] FCA 1010

Energy Resources of Australia v. Chief Executive Officer of Customs
(1998) 81 FCR 139
(1998) 97 LGERA 405
(1998) 26 AAR 487

Re Esso Australia Ltd and Chief Executive Officer of Customs
V96/1393 V96/1394 AAT No. 12919
[1998] AATA 366

Federal Commissioner of Taxation v. BHP Minerals Ltd
(1983) 51 ALR 166
(1983) 14 ATR 389
83 ATC 4407

Federal Commissioner of Taxation v. Imperial Chemical Industries Australia
(1972) 127 CLR 529
(1972) 3 ATR 321
72 ATC 4213

Federal Commissioner of Taxation v. Payne
[2001] HCA 3
(2001) 46 ATR 228
2001 ATC 4027
(2001) 202 CLR 93
(2001) 177 ALR 270
(2001) 75 ALJR 442

Re Freight Rail Corporation and Anor and Chief Executive Officer of Customs
[2000] AATA 175, N98/1352 & 1353
(2000) 44 ATR 1028

Freight Rail Corporation v. Chief Executive Officer of Customs
(2000) 107 FCR 15
[2000] FCA 1796

Re Goodyear Australia Ltd and Others and Chief Executive Officer of Customs
AAT No. 13035
[1998] AATA 488

Re Hampton Transport Services Pty Ltd and Chief Executive Officer of Customs
(2000) 34 AAR 130
(2001) 49 ATR 1005
[2001] AATA 894

Kiosses v. Corporation of the City of Henley and Grange
(1971) 6 SASR 186
(1971) 33 LGRA 286

Lincoln Hunt Australia Pty Ltd v. Willesee
(1986) 4 NSWLR 457 - NSWSC - 13/02/1986

Re McDermott Industries and others and Chief Executive Officer of Customs (7 July 1997)
W96/238 AAT No. 12014
(1997) 47 ALD 134

North Australian Cement Ltd v. Federal Commissioner of Taxation
(1969) 119 CLR 353
(1969) 1 ATR 225
69 ATC 4077

Permanent Trustee Company of New South Wales Ltd v. Campbelltown Municipal Council
(1960) 105 CLR 401
[1961] ALR 164
(1960) 6 LGRA 340

President of the Shire of Narracan v. Leviston
(1906) 3 CLR 846
(1906) 12 ALR 294

Randwick Municipal Council v. Rutledge
(1959) 102 CLR 54

Ronpibon Tin NL v. FC of T
(1949) 78 CLR 47

Sisters of Mercy Property Association v. Newtown and Chilwell
(1944) 69 CLR 369

State Rail Authority (NSW) v. Collector of Customs
(1991) 33 FCR 211
14 AAR 307

Vickery v. Municipality of Strathfield
(1911) 11 SR (NSW) 354
(1911) 28 WN (NSW) 107 - NSWSC - 31/08/1911

Re Wandoo Alliance Pty Ltd and Chief Executive Officer of Customs
[2001] AATA 801
(2001) 34 AAR 98

Re Water Administration Ministerial Corporation and Chief Executive Officer of Customs (13 August 1997)
N96/1212 AAT No. 12,111

Re Western Mining Corporation Ltd and Collector of Customs
[1984] AAT W83/13 (Unreported, 30 March 1984)

Other References:
Customs and Excise Legislation Amendment Bill 1995
Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill 1995
Revised Explanatory Memorandum to the Fuel Tax Bill 2006 and the Fuel Tax (Consequential and Transitional Provisions) Bill 2006
Second Reading Speech, Customs and Excise Legislation Amendment Bill 1995
Supplementary Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill 1995
The Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW

FTR 2006/2W history

	Date:	Version:	Change:
	4 October 2006	Original ruling
	15 August 2007	Consolidated ruling	Addendum
	2 November 2011	Consolidated ruling	Addendum
You are here	1 July 2012	Withdrawn

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Fuel Tax Ruling

FTR 2006/2W

Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'mining operations' as defined in section 11 of the Energy Grants (Credit) Scheme Act 2003

Protection Label

Withdrawal

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