Fuel Tax Ruling

FTR 2006/3W

Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'forestry' as defined in section 35 of the Energy Grants (Credit) Scheme Act 2003

Please note that the PDF version is the authorised version of this withdrawal notice.

This document has changed over time. View its history.

Protection Label

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 underpaid tax, 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.

Withdrawal

1. This Ruling is withdrawn and ceases to have effect on 1 July 2012. The Ruling continues to apply, in respect of the fuel tax law ruled upon, to all taxpayers within the specified class who acquire, manufacture in, or import into Australia, taxable fuel before 1 July 2012. Thus, the Ruling continues to apply to those taxpayers, even following its withdrawal, who acquire taxable fuel prior to the withdrawal of the Ruling (see paragraph 46 of TR 2006/10).

Commissioner of Taxation
4 October 2006

Not previously issued as a draft

References

ATO references:
NO 2006/11197

Subject References:
acquire
acquire, manufacture in, or import into, Australia
apportionment
carry on an enterprise
chipmill
commercial undertaking
contractors
diesel fuel
eligible use
energy grant
energy Grants (Credits) Scheme
enterprise
in
in the course of
felling standing trees
forest
forestry, meaning of
grants
maintaining roads
making roads
meaning of forestry
mill
milling of timber
plantation
planting or tending of trees
processing of timber
public road
road vehicle
sawmill
tending of trees
thinning of standing timber
transporting of timber
timber
use

Case References:
Attorney-General; Ex rel Australian Mutual Provident Society v. Corporation of the City of Adelaide
[1931] SASR 217

Attorney-General for the Northern Territory v. Minister for Aboriginal Affairs (NSW G235 of 1988)
unreported, 3 August 1988

Attorney-General for the Northern Territory of Australia v. Minister for Aboriginal Affairs and Others
(1989) 23 FCR 536

Australian National Railways Commission v. Collector of Customs SA
(1985) 8 FCR 264
(1985) 69 ALR 367

Barker v. R
(1983) 153 CLR 338
(1983) 47 ALR 1
(1983) 57 ALJR 426

Brodie and Anor v. Singleton Shire Council
(2001) 206 CLR 512
(2001) 180 ALR 145

Re Brymay Forests Pty Ltd and Collector of Customs Victoria No. V 85/305 24 December 1985
(1985) 9 ALN N177
AAT No. 2496

Chief Executive Officer of Customs v. WMC Resources Ltd (as agent for East Spar Alliance)
(1998) 87 FCR 482
(1998) 158 ALR 241

CIC Insurance Ltd v. Bankstown Football Club Ltd
(1997) 187 CLR 384

Re City of Nunawading and Comptroller-General of Customs No. V93/540 AAT No. 9758
(1994) 36 ALD 628

Clean Investments Pty Ltd v. Commissioner of Taxation
[2001] FCA 80 14 February 2001
(2001) 105 FCR 248
(2001) 184 ALR 314
2001 ATC 4068
(2001) 46 ATR 248

Collector of Customs v. Pozzolanic Enterprises Pty Limited
(1993) 43 FCR 280
(1993) 115 ALR 1

Commissioner of Taxation v. Chubb Australia Ltd
(1995) 128 ALR 489
(1995) 56 FCR 557
(1995) 95 ATC 4186
(1995) 30 ATR 285

Commissioner of Taxation v. Sherwood Overseas Pty Ltd
(1985) 85 ATC 4267
(1985) 16 ATR 473
(1985) 75 FLR 474

Cooper Brookes (Wollongong) Pty Ltd v. FCT
(1981) 147 CLR 297
(1981) 81 ATC 4292
(1981) 11 ATR 949

OR Cormack Pty Ltd v. Federal Commissioner of Taxation
(1992) 23 ATR 151
(1992) 92 ATC 4121

Cowell v. Rosehill Racecourse Co Ltd
(1937) 56 CLR 605
[1937] ALR 273
(1937) 11 ALJR 32

Re TJ Depiazzi and Sons v. Collector of Customs NSW No. W92/114 AAT No. 8770, 11 June 1993
(1993) 17 AAR 557
(1993) AAT No.8770

Deputy Commissioner of Taxation (NSW) v. Newbound & Co Pty Ltd
(1952) 26 ALJR 386
(1952) 10 ATD 59

Deputy Commissioner of Taxation v. Stewart
(1984) 154 CLR 385
(1984) 52 ALR 253
(1984) 84 ATC 4146
(1984) 15 ATR 387

Diethelm Manufacturing Pty Ltd v. Commissioner of Taxation
(1993) 44 FCR 450
(1993) 116 ALR 420
(1993) 93 ATC 4703
(1993) 26 ATR 465

Federal Commissioner of Taxation v. Payne
[2001] HCA 3
(2001) 46 ATR 228
2001 ATC 4027
(2001) 202 CLR 93
(2001) 177 ALR 270
(2001) 75 ALJR 442

Hygienic Lily Ltd v. Deputy Commissioner of Taxation
(1987) 13 FCR 396
(1987) 71 ALR 441
(1987) 87 ATC 4327
(1987) 18 ATR 619

ICI Australia Operations Pty Ltd. v. Deputy Commissioner of Taxation (Vic)
87 ATC 5110
(1987) 19 ATR 647

Kentucky Fried Chicken Pty Ltd v. Federal Commissioner of Taxation
(1986) 86 ATC 4701
(1986) 17 ATR 1039

Kiosses v. Corporation of the City of Henley and Grange
(1971) 6 SASR 186
(1971) 33 LGRA 286

Lincoln Hunt Australia Pty Ltd v. Willesee
(1986) 4 NSWLR 457

Re MSD Constructions Pty Ltd and CEO of Customs
(Unreported, AAT, Webster SM, Davis M, Cunningham M, 11 September 1996) T95/130, Hobart
42 ALD 776

Permanent Trustee Company of New South Wales Ltd v. Campbelltown Municipal Council
(1960) 105 CLR 401
[1961] ALR 164
(1960) 6 LGRA 340

President of the Shire of Narracan v. Leviston
(1906) 3 CLR 846
(1906) 12 ALR 294

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

State Rail Authority of NSW v. Collector of Customs
(1991) 33 FCR 211
14 AAR 307

Vickery v. Municipality of Strathfield
(1911) 11 SR (NSW) 354
(1911) 28 WN (NSW) 107

Re Wandoo Alliance Pty Ltd and Chief Executive Officer of Customs
[2001] AATA 801
(2001) 34 AAR 98

Wesfi Pty Ltd v. Collector of Customs WA No. W84/46, 20 December 1984
(1984) 7 ALN N8

Other References:
Explanatory Memorandum to the Energy Grants (Credits) Scheme Bill 2003
Explanatory Memorandum to the Diesel Fuel Taxes Legislation Amendment Bill 1982
Diesel Fuel Taxes Legislation Amendment Bill 1982
Revised Explanatory Memorandum to the Fuel Tax Bill 2006 and Fuel Tax (Consequential and Transitional Provisions) Bill 2006
The Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW
http://www.vicroads.vic.gov.au

FTR 2006/3W history

	Date:	Version:	Change:
	4 October 2006	Original ruling
	15 August 2007	Consolidated ruling	Addendum
	2 November 2011	Consolidated ruling	Addendum
You are here	1 July 2012	Withdrawn

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