Fuel Tax Ruling

FTR 2012/1ER - Erratum

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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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Fuel Tax Ruling FTR 2012/1 withdrawal to correct the date of effect.

FTR 2012/1 withdrawal is corrected as follows:

Preamble

Omit '1 July 2004'; substitute '1 July 2014'.

This Erratum applies on and from 1 July 2014.

Commissioner of Taxation
19 November 2014

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References

ATO references:
NO 1-5SIHTF0