Fuel Tax Ruling

FTR 2012/2W

Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'forestry' as defined in section 43-75 of the Fuel Tax Act 2006

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Notice of Withdrawal

Fuel Tax Ruling FTR 2012/2 is withdrawn with effect from 1 July 2014, the date Subdivision 43-B of the Fuel Tax Act 2006 (FT Act) was repealed.

1. This Ruling explains an entity's entitlement to a fuel tax credit under the FT Act for taxable fuel it acquires or manufactures in, or imports into, Australia to the extent that it does so for use in carrying on an enterprise, which involves activities that are within the meaning of 'forestry' in section 43-75 of the FT Act.

2. This Ruling is withdrawn and ceases to have effect on 1 July 2014, the date of repeal of Subdivision 43-B of the FT Act. This 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 in the period Subdivision 43-B was in force, being 1 July 2012 up to and including 30 June 2014. Thus, the Ruling continues to apply to those taxpayers, even following its withdrawal, in respect of taxable fuel acquired, manufactured in or imported into Australia during this period (see paragraph 46 of TR 2006/10).

Commissioner of Taxation
30 July 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

FTR 2012/D2

References

ATO references:
NO 1-5IHPGQF

Related Rulings/Determinations:

TR 2006/10
TD 2003/12
MT 2006/1
FTR 2006/3
FTR 2008/1
FTD 2006/3
FTD 2009/1
FTD 2010/1

Subject References:
acquire
apportionment
contractors
diesel fuel
eligible
energy grant
Energy grants (credits) scheme
enterprise
in the course of
FTC thinning or felling
forest
forestry
grants
mill
milling
plantation
planting or tending of trees
public road
sawmills
timber
transporting
vehicle

Legislative References:
FTA 2006 43-8(4)
FTA 2006 43-8(4)(b)
FTA 2006 43-15
FTA 2006 43-70
FTA 2006 43-75
FTA 2006 43-75(a)
FTA 2006 43-75(b)
FTA 2006 43-75(c)
FTA 2006 43-75(d)
FTA 2006 43-75(e)
FTA 2006 43-75(f)
FTA 2006 Subdiv 45A
FTA 2006 Div 44
FTA 2006 Div 60
FTA 2006 60-5(1)
FTA 2006 61-15
FTA 2006 61-20
FTA 2006 Div 65
FTA 2006 65-5(1)
FTA 2006 65-5(2)
FTA 2006 65-5(3)
FTA 2006 65-5(4)
FTA 2006 110-5
Fuel Tax (Consequential and Transitional Provisions) Act 2006
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Sch 3
AIA 1901 21(1)
AIA 1901 21(1)(b)
Acts Interpretation Amendment Act 2011
Acts Interpretation Amendment Act 2011 2
ANTS(GST)A 1999
ANTS(GST)A 1999 9-20
ANTS(GST)A 1999 Div 23
ANTS(GST)A 1999 184-1
ANTS(GST)A 1999 195-1
Customs Act 1901
Customs Act 1901 164
Customs Act 1901 164(7)
Customs Act 1901 164(7)(d)
Customs Tariff Act 1995
Customs Tariff Act 1995 9
Diesel Fuel Taxes Legislation Amendment Act 1982
EGCSA 2003
Excise Act 1901
Excise Act 1901 78A
Excise Tariff Act 1921
ITAA 1936 82KZMG
ITAA 1997 43-72(1)
Forest Products Act 2000 (WA)
Forestry Act 1916 (NSW)
Forestry Act 1916 (NSW) 8A(1)(a)
Forestry Act 1916 (NSW) 11(1)(e)
Forestry Act 1920 (Tas)
Forests Act 1958 (Vic)
Forests Act 1958 (Vic) 20
Forestry Practices Code (Tas) Ch B
Local Government Act 1999 (SA) 208(1)
Main Roads Act 1930 (WA) 13
Real Property Act 1886 (SA)
Roads Act 1993 (NSW)
Roads Act 1993 (NSW) 7
Roads Act 1993 (NSW) 12
Roads Act 1993 (NSW) 13
Roads and Jetties Act 1935 (Tas) 7
Transport Act 1983 (Vic)
Transport Act 1983 (Vic) 16
Transport Act 1983 (Vic) Sch 2
Transport Act 1983 (Vic) Sch 5 1
Transport Infrastructure Act 1994 (Qld) 23
TAA 1953

Case References:
Cooper Brooks (Wollongong) Pty Ltd v. FCT
(1981) 147 CLR 297

Cowell v. Rosehill Racecourse Co Ltd
(1937) 56 CLR 605
[1937] ALR 273
(1937) 11 ALJR 32
[1937] HCA 17
Federal Commissioner of Taxation v. Payne
[2001] HCA 3
46 ATR 228
2001 ATC 4027
(2001) 202 CLR 93
(2001) 177 ALR 270
(2001) 75 ALJR 442
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
Permanent Trustee Company of New South Wales Ltd v. Campbelltown Municipal Council
(1960) 105 CLR 401
[1961] ALR 164
(1960) 6 LGRA
President of the Shire of Narracan v. Leviston
(1906) 3 CLR 846
(1906) 12 ALR 294
Re Brymay Forests Pty Ltd and Collector of Customs Victoria
(1985) 9 ALN N177
Re City of Nunawading and Comptroller-General of Customs No. V93/540 AAT No. 9758
(1994) 36 ALD 628
Re MSD Constructions Pty Ltd and CEO of Customs (Unreported, Administrative Appeals Tribunal, Webster SM, Davis M, Cunningham M, 11 September 1996) T95/130, Hobart

Re TJ Depiazzi and Sons v. Collector of Customs NSW No. W92/114 AAT No. 8770, 11 June 1993
(1993) 17 AAR 557
Re Wandoo Alliance Pty Ltd and Chief Executive Officer of Customs
[2001] AATA 801
(2001) 34 AAR 98
State Rail Authority of 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
Wesfi Pty Ltd v. Collector of Customs WA No. W84/46, 20 December 1984 (1984) 7 ALN N8

Other References:
Diesel Fuel Taxes Legislation Amendment Bill 1982
Explanatory Memorandum to the Diesel Fuel Taxes Legislation Amendment Bill 1982
Explanatory Memorandum to the Energy Grants (Credits) Scheme Bill 2003
PSLA 2010/3
Revised Explanatory Memorandum to the Fuel Tax Bill 2006 and Fuel Tax (Consequential and Transitional Provisions) Bill 2006
The Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW