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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 ...
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Authors: David Sofrà, Keith Swan, Andrew Larmour
Published Date: 27 August 2019
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