Fuel Tax Ruling

FTR 2008/1A8 - Addendum

Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Fuel Tax Ruling FTR 2008/1 to remove the bus air-conditioning example and apply the reasoning of Jagot J. in Linfox Australia Pty Ltd v Commissioner of Taxation [2019] AATA 222 (Linfox AAT case) in relation to when fuel is acquired for use, in a vehicle, for travelling on a public road. Although the Linfox AAT case concerned fuel used to power cabin air-conditioning in vehicles, the Commissioner's view is that the rationale employed by Jagot J. is equally applicable to the powering of passenger air-conditioning in buses. For a summary of the Linfox AAT decision, see Decision Impact Statement on Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCAFC 131.

FTR 2008/1 is amended as follows:

1. Paragraph 23B

At the end of the paragraph, insert 'It would also include the use of fuel to power the air-conditioning unit of the cabin of a vehicle and passenger air-conditioning in a bus.'.

2. Paragraph 43B

Omit the paragraph, including the heading.

3. Paragraph 120D

At the end of the paragraph, insert 'It would also include the use of fuel to power the air-conditioning unit of the cabin of a vehicle and passenger air-conditioning in a bus.'.

4. Paragraph 156

In Appendix 2 - Detailed contents list, omit:

This Addendum applies to taxable fuel acquired on or after 1 November 2019.

Commissioner of Taxation
30 October 2019

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References

ATO references:
NO 1-JPB9S25

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