Linfox Australia Pty Ltd v Commissioner of Taxation of Cth

[2019] FCAFC 131

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Interrogate

Catchwords

1. Taxation
1. appeal on a question of law from the Administrative Appeals Tribunal
1. fuel tax
1. excise or customs duty that is payable on fuel

Quick Take

Toll roads operated under public-private partnerships are 'public roads' for the purposes of the road user charge in s 43-10(3), and fuel tax credits taken into account in a self-assessment (even if reduced by the road user charge) are 'taken into account' for the purposes of the s 47-5 limitation period.