Fuel Taxation Determination

FTD 2006/1A - Addendum

Fuel tax: for the purposes of calculating your entitlement to a fuel tax credit what methods can be used to calculate the quantity of taxable fuel that you acquire, manufacture in, or import into, Australia for use in carrying on your enterprise or for use in generating electricity for domestic use?

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Addendum

This Addendum amends Fuel Tax Determination FTD 2006/1 to make a minor change to reflect amendments to the road user charge provisions in the Fuel Tax Act 2006 from 1 January 2009 as a result of the Road Charges Legislation Repeal and Amendment Act 2008.

FTD 2006/1 is amended as follows:

1. Footnote 7

Omit footnote; substitute:

7 Under section 43-10 of the FT Act the fuel tax credit is reduced by the road user charge, for the fuel, to the extent that taxable fuel is used in a vehicle for travelling on a public road resulting in a partial fuel tax credit.

This Addendum applies on and from 1 January 2009.

Commissioner of Taxation
14 January 2009

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

FTD 2006/2
FTD 2006/3

Subject References:
acquire
acquire, manufacture in, or import into, Australia
actual use
apportionment
basic calculation methods
carrying on an enterprise
constructive method
deductive method
enterprise
environmental criteria
estimate use method
fuel tax credit
full credit
gross vehicle mass
half credit
partial credit
percentage use method
quantity of fuel
sample percentage
sample period
small claimants method
taxable fuel

Legislative References:
TAA 1953
ITAA 1936 51(1)
EGCSA 2003
EGCSA 2003 4
EGCSR 2003
EGCSR 2003 Sch 8
FT Act 2006 41-5
FT Act 2006 42-5
FT Act 2006 43-10
FT Act 2006 65-10
FT Act 2006 110-5
FT (Consequential and Transitional Provisions) Act 2006
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 10
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 10(3)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 10(4)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 11
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 11(3)
FT (Consequential and Transitional Provisions) Act 2006 Sch 3 11(4)
ANTS(GST)A 1999 9-20
ANTS(GST)A 1999 195-1
Customs Act 1901 164(7)

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

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

Other References:
Revised Explanatory Memorandum to the Fuel Tax (Consequential and Transitional Provisions) Bill 2006