Fuel Tax Determination
FTD 2006/2A2 - Addendum
Fuel tax: what records are required to be kept by taxpayers to substantiate a claim for a fuel tax credit?
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Fuel Tax Determination FTD 2006/2 to reflect changes to the law made by the Tax Laws Amendment (2010 GST Administration Measure No. 2) Act 2010 and the repeal of regulations 29.70.01 and 29.70.02 to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 1) (206 of 2010).
FTD 2006/2 is amended as follows:
After the paragraph; insert:
Note: The Addendum to this Determination that issued on 7 December 2011, explains the Commissioner's view of the law as it applied from 1 July 2010.
(a) Omit the first two sentences; substitute:
If you acquire fuel you will need to retain documents to support your claim of having acquired the fuel. If you obtain an invoice or a tax invoice[14] for your acquisition, that document should contain all the relevant information to support your claim.
(b) After 'invoices'; insert: 'or tax invoices'
(c) Omit footnote 15; substitute:
15 For GST purposes, under subsection 29-70(1B) of the GST Act, the Commissioner may treat as a tax invoice a particular document that is not a tax invoice. A document that the Commissioner treats as a tax invoice for GST purposes can be used to substantiate your claim for a fuel tax credit. For further explanation of the Commissioner's discretion to treat a document as a tax invoice, see Law Administration Practice Statement PS LA 2004/11: The Commissioner's discretions to treat a particular document as a tax invoice or adjustment note.
3. Related Rulings/Determinations
Omit:
'; GSTR 2000/17; GSTR 2000/34'
Insert:
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- ANTS(GST)A 1999 29-70(1B)
This Addendum applies on and from 1 July 2010.
Commissioner of Taxation
7 December 2011
Footnotes
If you are registered or required to be registered for GST, your fuel tax credit is attributed to the tax period in which you hold a tax invoice. See Division 65 of the FT Act for attribution rules for fuel tax credits.
References
ATO references:
NO 1-3MAL0J7
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