Fuel Tax Determination

FTD 2010/1A2 - Addendum

Fuel tax: is apportionment used when determining total fuel tax credits in calculating the net fuel amount under section 60-5 of the Fuel Tax Act 2006?

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Addendum

This Addendum is a public ruling for the purposes of the Tax Administration Act 1953. It amends Fuel Tax Determination FTD 2010/1 to reflect changes to the Fuel Tax Act 2006 as a result of the Clean Energy Legislation (Carbon Tax Repeal) Act 2014.

FTD 2010/1 is amended as follows:

1. Paragraph 10

Omit from the last dot point ', the road user charge or carbon emission charge', substitute ' or the road user charge'

This Addendum applies on and from 1 July 2014.

Commissioner of Taxation
30 July 2014

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References

ATO references:
NO 1-5II1LZA