Fuel Taxation Determination

FTD 2006/3

Fuel tax: what is an 'enterprise' for the purposes of the Fuel Tax Act 2006?

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FOI status:

This publication 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 overpaid net fuel amount, 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.

Ruling

1. The term 'enterprise' is defined in section 110-5 of the Fuel Tax Act 2006 (FT Act). That definition states, 'enterprise' has the meaning given by section 9-20 of A New Tax System (Goods and Services Tax) Act 1999.

2. The Commissioner's views on the meaning of 'enterprise' for the purposes of the FT Act are the same as those expressed in Goods and Services Tax Determination GSTD 2000/8.[1]

3. GSTD 2000/8 in turn adopts, for Good and Services Tax purposes, the Commissioner's views set out in Miscellaneous Taxation Ruling MT 2000/1 The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN').

Class of entities

4. This Determination applies to the class of entities who are entitled to a fuel tax credit for taxable fuel acquired or manufactured in, or imported into, Australia, to the extent that they do so for use in carrying on their enterprise.

Date of effect

5. This Determination applies from 1 July 2006. [2] However, the Determination does not apply to taxpayers to the extent that it conflicts with the terms of settlement of a dispute agreed to before the date of issue of the Determination.

6. If a taxpayer has a more favourable private ruling (which is legally binding), the taxpayer can rely on that private ruling if the income year to which it relates has ended or has commenced but not yet ended. However if the scheme covered by the private ruling has not commenced, and the period to which it relates has not yet commenced, this Determination applies to the taxpayer to the extent of the inconsistency only.

Commissioner of Taxation
9 August 2006

Footnotes

[1]
Goods and Services Tax Determination GSTD 2000/8 Goods and services tax: what is an 'enterprise' for the purposes of A New Tax System (Goods and Services Tax) Act 1999? Does MT 2000/1 have equal application to the meaning of 'enterprise' for GST purposes?

[2]
The FT Act commenced on the 1 July 2006.

Not previously issued as a draft

References

ATO references:
NO 2006/3597

ISSN: 1833-9662

Related Rulings/Determinations:

FTD 2006/1
FTD 2006/2
GSTD 2000/8
MT 2000/1

Subject References:
Australian Business Number
carrying on an enterprise
enterprise
fuel tax credit

Legislative References:
TAA 1953
FT Act 2006
FT Act 2006 110-5
ANTS(GST)A 1999 9-20

FTD 2006/3 history
  Date: Version: Change:
You are here 9 August 2006 Original ruling  
  15 August 2007 Consolidated ruling Addendum
  2 March 2011 Consolidated ruling Addendum
  8 May 2019 Consolidated ruling Addendum

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