Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCAFC 131 (21 August 2019) (Robertson, Kerr and Steward JJ) - 13wentworthselbornechambers
16901
post-template-default,single,single-post,postid-16901,single-format-standard,ajax_fade,page_not_loaded,,qode-child-theme-ver-1.0.0,qode-theme-ver-16.8,qode-theme-bridge,disabled_footer_top,wpb-js-composer js-comp-ver-5.5.2,vc_responsive
 

Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCAFC 131 (21 August 2019) (Robertson, Kerr and Steward JJ)


Catchwords:


TAXATION – appeal on a question of law from the Administrative Appeals Tribunal – fuel tax – excise or customs duty that is payable on fuel – whether taxpayer acquired taxable fuel to use, in a vehicle, for travelling on a public road – whether, as a consequence, the amount of the taxpayer’s fuel tax credit for the fuel was reduced by the amount of the road user charge for the fuel – whether error of law in the conclusion of the Tribunal that certain toll roads operated by a private operator to make a profit and required to be maintained by that operator at its cost were each a “public road” within the meaning of s 43-10(3) of the Fuel Tax Act 2006 (Cth)

TAXATION – appeal on a question of law from the Administrative Appeals Tribunal – fuel tax – whether, if the taxpayer was entitled to a fuel tax credit, it ceased to be entitled to such credit “to the extent that it has not been taken into account, in an assessment of a net fuel amount” of the taxpayer, during the period of four years after the day on which the taxpayer was required to give to the Commissioner a return for the period, within the meaning of s 47-5(1) of the Fuel Tax Act