Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 77H

             (1)  Goods that are the product of the blending of 1 or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 if:

                     (a)  excise duty or a duty of Customs has been paid at the same rate on all the eligible goods and the other substances (if any); or

                     (b)  the goods are covered by a determination in force under subsection 95-5(1) of the Fuel Tax Act 2006 .

             (2)  However, subsection (1) does not apply if any of the eligible goods or other substances on which excise duty or a duty of Customs has been paid are:

                     (a)  denatured ethanol for use as fuel in an internal combustion engine; or

                     (b)  biodiesel; or

                     (c)  taxable fuel for which any entity has been entitled to a fuel tax credit under the Fuel Tax Act 2006 .

Legislative instrument

             (3)  Goods that are the product of the blending of 1 or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 if the circumstances specified in an instrument under subsection (4) exist.

             (4)  The CEO may, by legislative instrument, specify circumstances for the purposes of subsection (3).

Definition

             (5)  In this section:

"eligible goods" means goods covered by paragraph 10(a), (b), (c), (d), (da), (db), (dc), (e) or (f) of the Schedule to the Excise Tariff Act 1921 .