Commentary

V3.435 Road fuel—fuel for private use

Part V3 Supplies, acquisitions and imports

V3.435 Road fuel—fuel for private use

V3.435 Road fuel—fuel for private use

Prior to 1 February 2014, tax on the supply or importation of fuel for private use was treated as input tax notwithstanding that the fuel was not used or to be used for the purposes of a business carried on by a taxable person, and no apportionment of tax fell to be made by reference to the fuel for private use1.

“Fuel for private use” for this purpose was fuel which, having been supplied or imported or manufactured by a taxable person, was provided or appropriated in circumstances which gave rise to the fuel scale

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