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

FEDERAL COURT OF AUSTRALIA

Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCAFC 131 Appeal from: Linfox Australia Pty Ltd and Commissioner of Taxation [2019] AATA 222

File number: NSD 464 of 2019

Judges: ROBERTSON, KERR AND STEWARD JJ

Date of judgment: 21 August 2019

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

Legislation: Acts Interpretation Act 1901 (Cth) s 15AB Fuel Tax Act 2006 (Cth) ss 2-1, 41-10, 41-20, 41-25, 43-8, 43-10, 47-5, 60-5, 110-5 Income Tax Assessment Act 1997 (Cth) s 995-1 Taxation Administration Act 1953 (Cth) Sch 1, s 155-5(2)