Fuel Tax Ruling
FTR 2008/1A5 - Addendum
Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Fuel Tax Ruling FTR 2008/1 to reflect changes to the Fuel Tax Act 2006 as a result of the Clean Energy Legislation (Carbon Tax Repeal) Act 2014.
FTR 2008/1 is amended as follows:
Omit footnote 9A.
Omit footnote 9B; substitute:
9B For fuel acquired, manufactured in, or imported into Australia between 1 July 2012 and 30 June 2014, your fuel tax credit may be reduced by a carbon reduction.
Omit footnote 9C; substitute:
9C For fuel acquired, manufactured in, or imported into Australia between 1 July 2012 and 30 June 2014, your fuel tax credit may be reduced by a carbon reduction.
This Addendum applies on and from 1 July 2014.
Commissioner of Taxation
30 July 2014
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
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References
ATO references:
NO 1-5EJ2U9I