Linfox Australia Pty Ltd and Commissioner of Taxation (Taxation) [2019]

TAXATION – fuel tax credits – whether use of fuel for travelling on toll roads answers description of fuel “to use, in a vehicle, for travelling on a public road” – whether use of fuel in powering air conditioning answers description of fuel “to use, in a vehicle, for travelling on a public road” – whether fuel tax credit “taken into account” in assessment of net fuel amount – whether objection stated in sufficient detail – decision under review should be affirmed

Full decision here