In Linfox Australia Pty Ltd v Commissioner of Taxation, the Administrative Appeals Tribunal ruled that the fuel used in the refrigeration units of refrigerated trailers is not subject to the 25.5 cents per litre road user charge.
This submission proposes changes to the ATO’s fuel tax ruling (FTR 2008/1) as well as changes to the guidance on record keeping and substantiation in the ATO’s fuel tax credits guide and internal administrative documents. It argues that one of the implications of Linfox is that the fuel used in sleeper cab air conditioners should not be subject to the road user charge. This would enable trucking operators to claim up to $300 in additional fuel tax credits per truck per year.