CR 2008/1Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use
10 April 2008
New Ruling today
In working out the amount of your fuel tax credit, to the extent that you acquire fuel for use in your enterprise in a vehicle for travelling on a public road, you must reduce the amount by the road user charge.
However, you do not reduce the amount of your fuel tax credit by the road user charge if the vehicle's travel on a public road is incidental to the vehicle's main use