Fuel Tax Ruling

FTR 2012/1W

Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 43-15 of the Fuel Tax Act 2006

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Notice of Withdrawal

Fuel Tax Ruling FTR 2012/1 is withdrawn with effect from 1 July 2014, the date Subdivision 43-B of the Fuel Tax Act 2006 (FT Act) was repealed.

1. This Ruling explains an entity's entitlement to a fuel tax credit under the FT Act for taxable fuel it acquires or manufactures in, or imports into, Australia to the extent that it does so for use in carrying on an enterprise, which involves activities that are within the meaning of 'agriculture' in Subdivision 43-B of the FT Act.

2. This Ruling is withdrawn and ceases to have effect on 1 July 2014, the date of repeal of Subdivision 43-B of the FT Act. This 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 in the period Subdivision 43-B was in force; being 1 July 2012 up to and including 30 June 2014. Thus, the Ruling continues to apply to those taxpayers, even following its withdrawal, in respect of taxable fuel acquired, manufactured in or imported into Australia during this period (see paragraph 46 of TR 2006/10).

Commissioner of Taxation
30 July 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

FTR 2012/D1

References

ATO references:
NO 1-5IHPGFG

Related Rulings/Determinations:

FTD 2006/3
FTD 2009/1
FTD 2010/1
FTR 2006/1
FTR 2008/1
FTR 2012/2
FTR 2012/3
MT 2006/1
PGBR 2005/3
TR 97/11
TR 97/11ER
TR 2006/10
GSTR 2006/3
GSTR 2006/4

Subject References:
acquire
acquire, or manufacture in, or import into, Australia
apportionment
apportionment of fuel
business
business purposes
carrying on your enterprise
agricultural activities
agricultural construction activity
agricultural property
agricultural soil/water activity
agricultural waste activity
apiculture
apportionment of fuel
carrying out of earthworks for use in a core agricultural activity
claims
core agricultural activity
cultivation of the soil
cultivation or gathering in of crops
diesel fuel
eligible use
energy grant
energy grants (credits) scheme
gathering in
grants
horticulture
live stock activity
off road credits scheme
off road diesel fuel
off road scheme
on road credits scheme
pasturage
person who carries on a core agricultural activity
place adjacent to an agricultural property
public road
rearing of live stock
solely
status of contractors and subcontractors
sundry agricultural activity
vehicle
viticulture

Legislative References:
FTA 2006 43-8(4)
FTA 2006 43-8(4)(b)
FTA 2006 43-10
FTA 2006 Subdiv 43-B
FTA 2006 43-15
FTA 2006 43-15(1)
FTA 2006 43-15(1)(a)
FTA 2006 43-15(1)(b)
FTA 2006 43-15(1)(c)
FTA 2006 43-15(1)(d)
FTA 2006 43-15(1)(e)
FTA 2006 43-15(1)(f)
FTA 2006 43-15(1)(g)
FTA 2006 43-15(1)(h)
FTA 2006 43-15(1)(i)
FTA 2006 43-15(2)
FTA 2006 43-15(2)(a)
FTA 2006 43-15(2)(b)
FTA 2006 43-20
FTA 2006 43-20(1)
FTA 2006 43-20(1)(a)
FTA 2006 43-20(1)(b)
FTA 2006 43-20(1)(c)
FTA 2006 43-20(1)(d)
FTA 2006 43-20(2)
FTA 2006 43-25
FTA 2006 43-25(a)
FTA 2006 43-25(b)
FTA 2006 43-25(c)
FTA 2006 43-25(d)
FTA 2006 43-25(e)
FTA 2006 43-30
FTA 2006 43-30(a)
FTA 2006 43-30(b)
FTA 2006 43-30(c)
FTA 2006 43-30(d)
FTA 2006 43-30(e)
FTA 2006 43-35
FTA 2006 43-35(a)
FTA 2006 43-35(b)
FTA 2006 43-40
FTA 2006 43-40(a)
FTA 2006 43-40(b)
FTA 2006 43-40(c)
FTA 2006 43-40(d)
FTA 2006 43-40(e)
FTA 2006 43-40(f)
FTA 2006 43-40(g)
FTA 2006 43-40(g)(ii)
FTA 2006 43-40(g)(iii)
FTA 2006 43-40(h)
FTA 2006 43-40(i)
FTA 2006 43-40(j)
FTA 2006 43-45
FTA 2006 43-45(2)
FTA 2006 43-45(2)(a)
FTA 2006 43-45(2)(b)
FTA 2006 43-45(2)(c)
FTA 2006 43-45(2)(d)
FTA 2006 43-50
FTA 2006 43-55
FTA 2006 43-60
FTA 2006 43-65
FTA 2006 43-70
FTA 2006 43-75
FTA 2006 Div 44
FTA 2006 Subdiv 45A
FTA 2006 Div 60
FTA 2006 60-5(1)
FTA 2006 61-15
FTA 2006 61-20
FTA 2006 Div 65
FTA 2006 65-5(1)
FTA 2006 65-5(2)
FTA 2006 65-5(3)
FTA 2006 65-5(4)
FTA 2006 110-5
Fuel Tax (Consequential and Transitional Provisions) Act 2006
Fuel Tax (Consequential and Transitional Provisions) Act 2006 Sch 3 10
FuelTax (Consequential and Transitional Provisions) Act 2006 Sch 3 11
ANTS(GST)A 1999 9-20
ANTS(GST)A 1999 Div 23
ANTS(GST)A 1999 184-1
ANTS(GST)A 1999 195-1
Customs Act 1901
Customs Act 1901 164
Customs Act 1901 164(7)
Customs Act 1901 164(7)(c)
Customs Act 1901 164(7)(ca)
Customs Act 1901 164(7)(s)
Customs Tariff Act 1995 9
EGCSA 2003
Excise Act 1901
Excise Act 1901 78A
Excise Tariff Act 1921
Local Government Act 1928-1941 (Vic) 249(5)
Local Government Act 1999 (SA) 208(1)
Main Roads Act 1930 (WA) 13
Real Property Act 1886
Roads Act 1993 (NSW) 13
Roads and Jetties Act 1935 (Tas) 7
Transport Act 1983 (Vic) Sch 2
Transport Infrastructure Act 1994 (Qld) 23

Case References:
Cohns Industries Pty Ltd v. Deputy Federal Commissioner of Taxation (Cth)
(1979) 37 FLR 508
(1979) 24 ALR 658

Collector of Customs v. Pozzolanic Enterprises Pty Limited
(1993) 43 FCR 280
(1993) 115 ALR 1
Collector of Customs v. Reg Russell and Sons Pty Ltd No. WAG 95 of 1994 FED No. 421/95

Collector of Customs v. Rottnest Island Authority
(1994) 119 ALR 406
(1994) 48 FCR 177
Collector of Customs (Tas) v. Davis
(1989) 23 FCR 378
(1989) 10 AAR 439
Collector of Customs, Tasmania v. Flinders Island Community Association
(1985) 7 FCR 205
60 ALR 717
Cowell v. Rosehill Racecourse Co Ltd
(1937) 56 CLR 605
(1937) 11 ALJR 32
[1937] ALR 273
Cuisenaire v. Reed
(1962) 5 FLR 180
[1963] VR 719
Esso Australia Ltd v. Chief Executive Officer of Customs
[1998] AATA 366
Federal Commissioner of Taxation v. BHP Minerals Ltd
(1983) 51 ALR 166
14 ATR 389
83 ATC 4407
Federal Commissioner of Taxation v. Hammersley Iron Pty Ltd
(1980) 33 ALR 251
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
Hemens (Valuation Officer) v. Whitsbury Farm and Stud Ltd and other appeals
[1987] 1 All ER 430
In the Estate of Nicholas
[1955] VLR 291
[1955] ALR 817
Kiossess 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
Lippett v. Robertson
[1953] SASR 13
Marsal Pty Ltd & Ors v. Comptroller of Stamps (Vic)
(1982) 82 ATC 4536
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
Proserpine Co-operative Sugar Milling Association v. Commissioner of Taxation
96 ATC 5016
(1996) 34 ATR 129
Randwick Municipal Council v. Rutledge
(1959) 102 CLR 54
Re BHP Billiton Petroleum Pty Ltd and Chief Executive Officer of Customs
[2002] AATA 705
50 ATR 1156
(2002) 69 ALD 453
Re BHP Petroleum and Collector of Customs
(1987) 11 ALD 413
6 AAR 245
Re Central Norseman Gold Corporation Limited and Collector of Customs, Western Australia
(1985) 8 ALN N288
Re City of Nunawading and Comptroller-General of Customs
(1994) 36 ALD 628
Re Day and Deputy Commissioner of Taxation
[2004] AATA 1305
58 ATR 1189
Re Elf Farm Supplies Pty Ltd and Chief Executive Officer of Customs
[1998] AATA 929
(1998) 28 AAR 485
Re French Island Barge Pty Ltd and Collector of Customs No.
V92/255 AAT No. 8625
Re Impast Pty Ltd and Collector of Customs No. W91/290 AAT No. 8355

Re LM & TMR Quinlivan and the Quinlivan Family Trust and the Chief Executive Officer of Customs
[1997] AATA 11810
(1997) 25 AAR 142
Re McDermott Industries and Chief Executive Officer of Customs
(1997) 47 ALD 134
Re Proprietary Articles Trade Association of South Inc.
[1949] SASR 88
Re Raymond Cedric and Brian Richard Wallace v. CEO of Customs
[1998] AATA 633
(1998) 27 AAR 430
Re Rylane Pty Ltd and Collector of Customs
[1994] AATA 9692
Re Vicmint Partners Pty Ltd and Chief Executive Officer of Customs
(1997) 48 ALD 475
Re Wandoo Alliance Pty Ltd v. Chief Executive Office of Customs
[2001] AATA 801
(2001) 34 AAR 98
Re Water Administration Ministerial Corporation and Chief Executive Officer of Customs (13 August 1997)
N96/1212 AAT No. 12,111
Sisters of Mercy Property Association v. Newtown and Chilwell
(1944) 69 CLR 369
Vickery v. Municipality of Strathfield
(1911) 11 SR (NSW) 354
(1911) 28 WN (NSW) 107
YZ Finance Co. Pty Ltd v. Cummings
(1963-1964) 109 CLR 395

Other References:
The Australian Oxford Dictionary, 1999, Oxford University Press, Melbourne
Customs and Excise Legislation Amendment Bill 1995
Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill 1995
The Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW
New Shorter Oxford English Dictionary (1993)
Oxford Dictionary of English (2003)
PSLA 2010/3
Revised Explanatory Memorandum to the Fuel Tax Bill 2006 and the Fuel Tax (Consequential and Transitional Provisions) Bill 2006
Second Reading Speech, Customs and Excise Legislation Amendment Bill 1995
Supplementary Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill 1995