Please sign in here using your existing KPMG Account (KPMG Tax Now).
If you cannot remember your sign in details, or you need assistance, please contact us.

Fuel tax credit provisions explored in Full Federal Court case

David Sofra, Keith Swan, Andy Larmour, Jacqueline McGrath & Sam Freydin review a Full Federal Court judgment in Linfox Australia Pty Ltd v Commissioner of Taxation.

The Full Federal Court (Court) delivered its judgment on 21 August 2019 in Linfox Australia Pty Ltd v Commissioner of Taxation. The case explored some critical aspects of interpretation of the fuel tax credit (FTC) provisions in addition to the entitlement to fuel tax credits for tax periods older than 4 years.The first issue considered by the Court was whether the road user charge (applied by virtue of subsection 43-10(3) of the Fuel Tax Act 2006) applied to fuel acquired by Linfox for ...

Sign in below or register now to read the full article

Authors: David Sofrà, Keith Swan,

Andrew Larmour
, Jacqueline McGrath

Published Date: 27 August 2019

KPMG Tax Now is a digital media website that brings together industry-leading tax news, insights and more from our global network of experts.

Stay informed of important policy and legislation changes, and what it means to you and your business. 

Subscribe to our KPMG Tax Now platform to receive important updates delivered to your inbox, access to exclusive multi-media content, and invitations to interactive information sessions with KPMG experts.

If you are an existing user please click here

Forgot Password?      Forgot Username?