Fuel tax credits: vehicles of less than 4.5 tonnes GVM travelling on a public road whilst providing safety support to a vehicle engaged in road maintenance, repair or construction
11 April 2013
Issue
Is a safety vehicle with a gross vehicle mass (GVM) of less than 4.5 tonnes travelling on a public road, for the purposes of section 41-20 of the Fuel Tax Act 2006 (FTA), when it is moving along a public road providing safety support services to a separate vehicle that is maintaining a public road?
Decision
Yes. A safety vehicle which is providing safety support services is travelling on a public road for the purposes of section 41-20 of the FTA.