The taxpayer did not succeed in its claim for entitlement to fuel tax credits on fuel that had leaked or evaporated from storage tanks at its network of Coles Express fuel retailing/convenience stores.
However, His Honour included obiter remarks in the reasons indicating that he disagreed with the Commissioner’s view that the statutory four-year time limit had a role in time-limiting fuel tax credit claims asserted by means of objecting to an assessment that did not take the credits into account.
Source: Deloitte
