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Coles Supermarkets Australia Pty Ltd v Commissioner of Taxation [2019] FCA 1582

September 25, 2019

TAXATION – fuel tax credits – where an entity in the taxpayer’s group acquired fuel for re-sale to its customers – where a small portion (approximately 0.3%) of the fuel was lost through evaporation or leakage – whether the taxpayer was entitled to fuel tax credits under s 41-5 of the Fuel Tax Act 2006 (Cth) in respect of the fuel that was lost through evaporation or leakage – whether the relevant fuel (that is, the fuel lost through evaporation or leakage) was acquired “for use in carrying on [the relevant] enterprise” for the purposes of s 41-5 – whether, in the alternative, the taxpayer was entitled to a decreasing fuel tax adjustment under s 44-5 of the Fuel Tax Act

 

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