Fuel Tax Ruling

FTR 2012/3W

Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 43-70 of the Fuel Tax Act 2006

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Notice of Withdrawal

Fuel Tax Ruling FTR 2012/3 is withdrawn with effect from 1 July 2014, the date Subdivision 43-B of the Fuel Tax Act 2006 (FT Act) was repealed.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 with a nil carbon reduction amount 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 'fishing operations' in section 43-70 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 This Ruling is withdrawn and ceases to have effect on 1 July 2014, the date of repeal of Subdivision 43-B of the FT Act.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).

FTD 2012/D3

References

ATO references:
NO 1-5II1LPW

Related Rulings/Determinations:

TR 97/11
TR 2006/10
GSTR 2006/3
GSTR 2006/4
MT 2006/1
FTR 2006/4
FTD 2006/3
FTD 2009/1
FTD 2010/1

Subject References:
acquire
apportionment
attribution
BAS
business
business activity statement
business purposes
carrying on an enterprise
cash
credit
decreasing fuel tax amount
diesel fuel
election
energy grant
entitlement
farming of fish
fish
fishing operations
fuel tax adjustment
fuel tax credit
grants
in whole or in part
increasing fuel tax amount
net fuel amount
off-road diesel fuel
pearling operations
primary production
recreation, sport or tourism
tax period
taxable fuel
use

Legislative References:
FTA 2006
FTA 2006 Subdiv 41-B
FTA 2006 41-5
FTA 2006 41-5(1)
FTA 2006 41-5(2)
FTA 2006 Div 43
FTA 2006 Subdiv 43-B
FTA 2006 43-8(4)
FTA 2006 43-8(4)(b)
FTA 2006 43-70
FTA 2006 43-70(1)
FTA 2006 43-70(1)(a)
FTA 2006 43-70(1)(b)
FTA 2006 43-70(1)(c)
FTA 2006 43-70(1)(d)
FTA 2006 43-70(1)(e)
FTA 2006 43-70(1)(f)
FTA 2006 43-70(1)(g)
FTA 2006 43-70(1)(h)
FTA 2006 43-70(1)(i)
FTA 2006 43-70(2)
FTA 2006 43-70(3)
FTA 2006 43-70(4)
FTA 2006 Div 44
FTA 2006 Subdiv 45-A
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
ANTS(GST)A 1999
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 Tariff Act 1995
Customs Tariff Act 1995 9
EGCSA 2003
Excise Act 1901
Excise Act 1901 78A
Excise Tariff Act 1921
TAA 1953

Case References:
Attorney-General v. Brown
[1920] 1 KB 773

Australian National Railways Commission v. Collector of Customs SA
(1985) 8 FCR 264
(1985) 69 ALR 367
Canwan Coals Pty Ltd v. Federal Commissioner of Taxation
(1974) 4 ALR 223
(1974) 1 NSWLR 728
(1974) 4 ATR 669
74 ATC 4231
Chief Executive Officer of Customs v. WMC Resources Ltd (as agent for East Spar Alliance)
(1998) 87 FCR 482
(1998) 158 ALR 241
Collector of Customs v. Cliffs Robe River Iron Associates
(1985) 7 FCR 271
(1985) 7 ALN N269a
Collector of Customs v. Pozzolanic Enterprises Pty Limited
(1993) 43 FCR 280
(1993) 115 ALR 1
Collector of Customs v. The Western Australian Government Railways Commission (Westrail)
(1995) 39 ALD 21
Dalton v. Deputy Federal Commissioner of Taxation AAT Case 12,533
(1998) 98 ATC 2025
(1998) 37 ATR 1243
District Council of Coober Pedy and Cowell Electric Supply Company Ltd v. Collector of Customs
(1993) 42 FCR 127
(1993) 17 AAR 369
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
Ferguson v. Federal Commissioner of Taxation
79 ATC 4261
(1979) 9 ATR 873
(1979) 26 ALR 307
Re City of Nunawading and Comptroller General of Customs
[1994] AATA 289
(1994) 36 ALD 628
Re Latham (Dec)
[1962] Ch 616
R v. Regos and Morgan
(1947) 74 CLR 613
(1947) 21 ALJ 110
Re Wandoo Alliance Pty Ltd v. Chief Executive Officer of Customs
[2001] AATA 801
(2001) 34 AAR 98

Other References:
Explanatory Memorandum to the Customs and Excise Legislation Amendment Bill (No. 3) 1989
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
PSLA 2010/3