Fuel Tax Determination

FTD 2006/3A2 - Addendum

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

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Addendum

This Addendum amends the references in Fuel Tax Determination FTD 2006/3 to reflect the withdrawal of Fuel Tax Determination FTD 2006/1, and the publication of Fuel Tax Determination FTD 2010/1 Fuel tax: is apportionment used when determining total fuel tax credits in calculating the net fuel amount under section 60-5 of the Fuel Tax Act 2006? and Law Administration Practice Statement PS LA 2010/3 Apportionment for the purposes of the Fuel Tax Act 2006.

FTD 2006/3 is amended as follows:

1. Related Rulings/Determinations

(a) Omit 'FTD 2006/1'.

(b) Insert 'FTD 2010/1'.

2. Other references

Insert:

Other references

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Law Administration Practice Statement PS LA 2010/3

This Addendum applies on and from 28 July 2010.

Commissioner of Taxation
2 March 2011

References

ATO references:
NO 1-2GUTZYG