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Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCAFC 131

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

 

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