EXCISE TARIFF ACT 1921
Work out the duty payable under this Act on goods (the blended goods ) that are classified to subitem 10.7, 10.12 or 10.30 of the Schedule as follows: Method Statement
Step 1.
Add up the amount of duty that would, at the time the duty on the blended goods is payable, be payable on each constituent of the blended goods , that is classified to item 10 of the Schedule , if the constituent had not been included in the blended goods.
Step 2.
Work out the volume, in litres, of the blended goods that is not attributable to those constituents or to water added to manufacture the blended goods.
Step 3.
Multiply the result of step 2 by $0.386.
Note:
The rate set out in this step is indexed under section 6A .
Step 4.
Total the results of steps 1 and 3.
Step 5.
Subtract from the total any duty paid on a constituent of the blended goods that is classified to item 10 or 15 of the Schedule .
View history note
Hide history noteS 6G(1) amended by No 101 of 2015, s 3 and Sch 1 items 28 and 29, by inserting " , at the time the duty on the blended goods is payable, " in method statement, step 1 and the note at the end of method statement, step 3, effective 31 January 2015. For application provision, see note under s 6A(1) .
S 6G(1) amended by No 101 of 2015, s 3 and Sch 1 item 1, by substituting " $0.386 " for " $0.38143 " in method statement, step 3, effective 10 November 2014. For application provision, see note under the Schedule .
S 6G(1) amended by No 82 of 2015, s 3 and Sch 1 item 3, by omitting " 10.11, " after " 10.7, " , effective 1 July 2015.
6G(2)
If a constituent of the blended goods was imported, assume for the purposes of subsection (1) that:
(a) the constituent was manufactured in Australia when it was imported; and
(b) if customs duty was paid on the constituent, there was a payment of excise duty equal to the lesser of the following amounts (or either of them if they are equal):
(i) the amount of excise duty that would have been payable on the constituent had it been manufactured in Australia when it was imported;
(ii) the amount of the customs duty paid.
S 6G substituted by No 67 of 2011, s 3 and Sch 1 item 2, effective 1 December 2011. No 67 of 2011, s 3 and Sch 1 item 12 contains the following application provision:
12 Application of amendments
(1)
The amendments of the Schedule to the
Excise Tariff Act 1921
made by a Part of this Schedule apply to goods manufactured or produced in Australia on or after the day that Part commenced and goods for which all the following conditions are met:
(a)
the goods were manufactured or produced in Australia before that day;
(b)
on that day, the goods either:
(i)
were subject to the CEO
'
s control; or
(ii)
were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and
(c)
no duty of excise had been paid on the goods before that day.
(2)
This item has effect despite subsection
5(2)
of the
Excise Tariff Act 1921
.
S 6G formerly read:
[
Volume x $0.38143] - Previously paid duties where:
previously paid duties
SECTION 6G DUTY PAYABLE ON BLENDED GOODS
6G(1)
Duty payable under this Act on goods (the
blended goods
) that are classified to subitem 10.7, 10.11, 10.12 or 10.30 of the
Schedule
is worked out using the formula:
means the sum of:
(a)
the excise duties (if any) that have already been paid on goods that are constituent elements of the blended goods and that are classified to item 10 or 15 of the Schedule; and
(b)
if Customs duties have been paid on imported goods that are constituent elements of the blended goods and that would have been classified to item 10 or 15 of the
Schedule
if manufactured in Australia
-
so much of the Customs duties paid as represents the application of the excise equivalent rate in relation to those imported goods.
volume
means the volume in litres of the blended goods (disregarding any water that has been added to manufacture those goods).
6G(2)
In this section:
excise equivalent rate
means so much of the rate of Customs duty applicable to goods on their importation into Australia as is equivalent to the rate of excise duty that would be payable on those goods if manufactured in Australia.
S 6G substituted by No 75 of 2006, s 3 and Sch 1 item 26, effective 1 July 2006. No 75 of 2006, s 3 and Sch 1 item 46 contains the following transitional provision:
46 Transitional
-
previously paid dutires
S 6G formerly read:
46
In working out the duty payable on blended goods under section 6G of the
Excise Tariff Act 1921
after 1 July 2006, paragraph (a) of the definition of
previously paid duties
in that section includes any excise duties already paid on goods that:
(a)
are constituent elements of the blended goods; and
(b)
were classified to item 11, 12 or 15 of the Schedule to that Act (as in force before 1 July 2006).
SECTION 6G MANNER OF DETERMINING DUTY PAYABLE ON EXCISABLE BLENDED PETROLEUM PRODUCTS
6G(1)
Duty payable under this Act on an excisable blended petroleum product (other than an excisable blended petroleum product referred to in subsection (2), (2B), (2C) or (3)) is worked out using the formula:
[
Volume
×
Blending rate]
−
Previously paid duties
where:
Volume means the volume of the excisable blended petroleum product.
blending rate , in relation to an excisable blended petroleum product, means:
(a) if there is included in the excisable blended petroleum product any of the following:
(i) gasoline, other than recycled gasoline on which customs or excise duty has been paid, recovered by a process not being a process of refining; or
(ii) coal tar or coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and having a flashpoint of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus;
the excise duty rate applicable to gasoline classified to item 11 of the Schedule as gasoline for use as a fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre; or
(b) if no goods included in subparagraph (a)(i) or (ii) are included in the excisable blended petroleum product and it is not an excisable blended petroleum product to which paragraph (c) applies:
(i) unless subparagraph (ii) applies - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that exceeds 50 parts per million; or
(ii) if the Collector is satisfied that the sulphur content of the excisable blended petroleum product does not exceed 50 parts per million - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that does not exceed 50 parts per million; or
(c) if the excisable blended petroleum product comprises only goods classified to item 15 of the Schedule or imported goods that would be so classified if produced in Australia - the rate applicable to goods classified to that item.
excise equivalent rate, in relation to imported goods that are a constituent element of an excisable blended petroleum product and that would be classified to item 11 or 15 of the Schedule if produced in Australia, means so much of the rate of Customs duty applicable to those goods on their importation into Australia as is equivalent to the rate of excise duty that would be payable on those goods if produced in Australia.
previously paid duties means the sum of:
(a) the excise duties (if any) that have already been paid on goods that are constituent elements of the excisable blended petroleum product and that are classified to item 11, 12 or 15 of the Schedule ; and
(b) to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11 or 15 of the Schedule if produced in Australia - so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods;
worked out in accordance with subsection (4).
S 6G(1) amended by No 66 of 2004, s 3 and Sch 1 item 27, by inserting " , (2C) " after " (2B), " effective 18 September 2003.
S 6G(1) amended by No 66 of 2004, s 3 and Sch 1 items 1 and 2, by substituting " subsection (2), (2B) or (3) " for " subsection (2) or (3) " and substituting para (b) of the definition of " blending rate " , effective 1 July 2003. Para (b) of the definition of " blending rate " formerly read:
(b) if no goods included in subparagraph (a)(i) or (ii) are included in the excisable blended petroleum product and it is not an excisable blended petroleum product to which paragraph (c) applies - the maximum diesel rate; or
S 6G(1) amended by No 44 of 2004, s 3 and Sch 1 item 1, by omitting " 2, " after " classified to item " in para (a), effective 18 September 2002.
S 6G(1) amended by No 113 of 2002, s 3 and Sch 1 item 1, by substituting " referred to in subsection (2) or (3) " for " referred to in subsection (2) " , effective 25 October 2001.
S 6G(1) amended by No 39 of 2001, s 3 and Sch 1, items 8 to 10, by substituting paras (b) and (c) for para (b) in the definition of " blending rate " , inserting the definition of " excise equivalent rate " and substituting the definition of " previously paid duties " , effective 1 January 2001. Para (b) formerly read:
(b) if no goods included in subparagraph (a)(i) or (ii) are included in the excisable blended petroleum product - the maximum diesel rate.
The definition formerly read:
Previously paid duties
means the sum of excise duties (if any) already paid on products included in the excisable blended petroleum product under items 2, 11 and 12 of the Schedule worked out in accordance with subsection (4).
S 6G(1) definition of " blending rate " substituted by No 125 of 2000, s 3 and Sch 3 item 1, effective 26 October 2000. The definition formerly read:
Blending rate means:
(a) if goods referred to in subitem 11(H) (other than subparagraph 11(H)(2)(d)) or subitem 11J (other than subparagraph 11(J)(2)(c)) of the Schedule are included in the excisable blended petroleum product - the excise duty rate that applies to goods classified to subparagraph 11(H)(2)(b) of the Schedule ; or
(b) if no goods classified to either of those paragraphs is included in the excisable blended petroleum product - the excise duty rate that applies to goods classified to subparagraph 11(C)(2)(a) of the Schedule .
6G(1A)
(Repealed by No 66 of 2004)
S 6G(1A) repealed by No 66 of 2004, s 3 and Sch 1 item 3, effective 1 July 2003. S 6G(1A) formerly read:
6G(1A)
For the purposes of subsections (1) and (3), the maximum diesel rate is the maximum rate of excise duty applicable to diesel classified to item 11 of the Schedule , whether one or more categories of diesel attract that rate.
S 6G(1A) amended by No 113 of 2002, s 3 and Sch 1 item 2, by substituting " For the purposes of subsections (1) and (3), " for " For the purposes of subsection (1), " , effective 25 October 2001.
S 6G(1A) inserted by No 125 of 2000, s 3 and Sch 3 item 2, effective 26 October 2000.
6G(2)
Duty payable under this Act on an excisable blended petroleum product for use as fuel in an internal combustion engine and containing a blend of:
(a) goods that are classified to item 11 or 12 of the Schedule and:
(i) that are for use as fuel in an internal combustion engine, but not for use as fuel in aircraft; and
(ii) if the goods have a lead content - that do not have a lead content exceeding 13 milligrams per litre; and
(b) goods that are classified to item 11 of the Schedule as denatured ethanol for use as fuel in an internal combustion engine;
with or without other substances, is worked out using the formula:
| [ Volume × Blending rate] − Previously paid duties |
where:
blending rate means the maximum excise duty rate applicable to gasoline classified to item 11 of the Schedule and having a lead content not exceeding 13 milligrams per litre.
excise equivalent rate means so much of the rate of Customs duty applicable to goods on their importation into Australia as is equivalent to the rate of excise duty that would be payable on those goods if produced in Australia.
previously paid duties means the sum of the following (worked out in accordance with subsection (4), if applicable):
(a) the excise duties (if any) that have already been paid on the goods that are constituent elements of the excisable blended petroleum product and that are classified to item 11, 12 or 15 of the Schedule ;
(b) to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11, 12 or 15 of the Schedule if produced in Australia - so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods.
volume means the volume of the excisable blended petroleum product.
S 6G(2) substituted by No 44 of 2004, s 3 and Sch 1 item 2, effective 18 September 2002. S 6G(2) formerly read:
6G(2)
Duty payable under this Act on an excisable blended petroleum product comprising a blend of:
(a) gasoline classified to item 11 of the Schedule as gasoline for use as a fuel otherwise than in aircraft; and
(b) denatured ethanol classified to item 2 of the Schedule as denatured ethanol for use as a fuel in internal combustion engines, as prescribed by by-law;with or without other substances, is worked out using the formula:
[ Volume of gasoline × Gasoline rate] + [ Volume of ethanol × Ethanol rate] where:
ethanol rate means the excise duty rate applicable to denatured ethanol classified to item 2 of the Schedule as denatured ethanol for use as a fuel in an internal combustion engine, as prescribed by by-law.
gasoline rate means the excise duty rate applicable to gasoline classified to item 11 of the Schedule as gasoline for use as a fuel otherwise than in aircraft and having a lead content either exceeding, or not exceeding, 13 milligrams per litre, whichever is appropriate.
volume of ethanol means the volume of ethanol in the excisable blended petroleum product.
volume of gasoline means the volume of gasoline in the excisable blended petroleum product.
S 6G(2) substituted by No 125 of 2000 s 3 and Sch 3 item 3, effective 26 October 2000. S 6G(2) formerly read:
6G(2)
Duty payable under this Act on an excisable blended petroleum product comprising a blend of gasoline classified to subparagraph 11(H)(2)(b) or (c) of the Schedule and of ethanol classified to sub-item 2(R) of the Schedule , with or without other substances, is worked out using the formula:
[ Volume of gasoline × Gasoline rate] + [ Volume of ethanol × Ethanol rate] where:
Volume of gasoline means the volume of gasoline in the excisable blended petroleum product.
Gasoline rate means the excise duty rate applicable to gasoline classified to subparagraph 11(H)(2)(b) or (c) of the Schedule , whichever is appropriate.
Volume of ethanol means the volume of ethanol in the excisable blended petroleum product.
Ethanol rate means the excise duty rate applicable to denatured ethanol classified to sub-item 2(R) of the Schedule .
6G(2A)
Subsection (2) does not apply to an excisable blended petroleum product to which subsection (2B) applies.
S 6G(2A) inserted by No 66 of 2004, s 3 and Sch 1 item 4, effective 1 July 2003.
6G(2B)
Duty payable under this Act on an excisable blended petroleum product, being a blend of:
(a) goods that are classified to item 11 of the Schedule as diesel; and
(b) goods that are classified to item 11 of the Schedule as denatured ethanol for use in an internal combustion engine;
with or without other substances, is worked out using the formula:
| [
[
[
Volume
[ [ [ of [ [ [ diesel |
+ | Volume
]
of other ] substances ] |
× | Diesel
]
rate ] |
+ | [
Volume
[ of [ ethanol |
× | Ethanol
]
]
rate ] ] |
− | Previously
paid duties |
where:
diesel rate
means:
(a) unless paragraph (b) applies - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that exceeds 50 parts per million; and
(b) if the Collector is satisfied that the sulphur content of the excisable blended petroleum product does not exceed 50 parts per million - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that does not exceed 50 parts per million.
ethanol rate
means the rate of excise duty applicable to denatured ethanol classified to item 11 of the
Schedule
as denatured ethanol for use in an internal combustion engine.
previously paid duties
means the sum of:
(a) the excise duties (if any) that have already been paid on goods that are constituent elements of the excisable blended petroleum product and that are classified to item 11, 12 or 15 of the Schedule ; and
(b) to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11, 12 or 15 of the Schedule if produced in Australia - so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods;
worked out in accordance with subsection (4).
volume of diesel
means the volume of diesel in the excisable blended petroleum product.
volume of ethanol
means the volume of ethanol in the excisable blended petroleum product.
volume of other substances
means the volume of substances (if any) in the excisable blended petroleum product that are not either diesel or ethanol.
S 6G(2B) amended by No 66 of 2004, s 3 and Sch 2 items 1 to 5, by substituting " item 11 " for " item 2 " in para (b), omitting " , as prescribed by by-law " at the end of para (b), substituting " item 11 " for " item 2 " in the definition of " ethanol rate " , omitting " , as prescribed by by-law " at the end of the definition of " ethanol rate " and omitting " 2, " before " 11, " in para (a) of the definition of " previously paid duties " , effective 1 July 2003.
S 6G(2B) inserted by No 66 of 2004, s 3 and Sch 1 item 4, effective 1 July 2003.
6G(2C)
Duty payable under this Act on an excisable blended petroleum product containing a blend of:
(a) goods that are classified to item 11 of the Schedule as biodiesel, or blends containing biodiesel classified to item 12 of the Schedule ; and
(b) goods that are classified to item 11 or 12 of the Schedule (except gasoline);
with or without other substances, is worked out using the formula:
| [
Volume
[ of [ biodiesel |
× | Biodiesel
]
rate ] ] |
+ | [
Volume
[ of [ ethanol |
× | Ethanol
]
rate ] ] |
+ | [
Volume
[ of other [ substances |
× | Diesel
]
rate ] ] |
− | Previously
paid duties |
where:
biodiesel rate
means the rate of excise duty applicable to goods that are classified to item 11 of the
Schedule
as biodiesel.
diesel rate
means:
(a) unless paragraph (b) applies - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that exceeds 50 parts per million; or
(b) if the Collector is satisfied that the sulphur content of the total volume of substances in the excisable blended petroleum product that are not biodiesel or ethanol does not exceed 50 parts per million - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that does not exceed 50 parts per million.
ethanol rate
means the rate of excise duty applicable to denatured ethanol classified to item 11 of the
Schedule
as denatured ethanol for use in an internal combustion engine.
previously paid duties
means the sum of:
(a) the excise duties (if any) that have already been paid on goods that are constituent elements of the excisable blended petroleum product and that are classified to item 11, 12 or 15 of the Schedule ; and
(b) to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11, 12 or 15 of the Schedule if produced in Australia - so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods;
worked out in accordance with subsection (4).
volume of biodiesel
means the volume of biodiesel in the excisable blended petroleum product.
volume of ethanol
means the volume of ethanol in the excisable blended petroleum product.
volume of other substances
means the total volume of substances in the excisable blended petroleum product that are not biodiesel or ethanol.
S 6G(2C) amended by No 66 of 2004, s 3 and Sch 2 items 6 to 9, by omitting " 2, " before " 11, " in para (b), substituting " item 11 " for " item 2 " in the definition of " ethanol rate " , omitting " , as prescribed by by-law " at the end of the definition of " ethanol rate " and omitting " 2, " before " 11, " in para (a) of the definition of " previously paid duties " , effective 18 September 2003.
S 6G(2C) inserted by No 66 of 2004, s 3 and Sch 1 item 28, effective 18 September 2003.
6G(3)
Duty payable under this Act on an excisable blended petroleum product comprising an emulsified blend of:
(a) diesel classified to item 11 of the Schedule as diesel other than recycled product; and
(b) water that is added to produce the emulsified blend; and
(c) any additive other than water in the emulsified blend including, but not limited to, an additive to assist the process of emulsification;
is worked out using the formula:
| [ Volume of diesel + Volume of additives] × Diesel rate |
where:
diesel rate
means:
(a) unless paragraph (b) applies - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that exceeds 50 parts per million; and
(b) if the Collector is satisfied that the sulphur content of the excisable blended petroleum product does not exceed 50 parts per million - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that does not exceed 50 parts per million.
volume of additives
means the volume of additives (if any) other than water in the excisable blended petroleum product.
volume of diesel
means the volume of diesel in the excisable blended petroleum product.
S 6G(3) amended by No 66 of 2004, s 3 and Sch 1 items 5 and 6, by substituting the formula and inserting the definition of " diesel rate " , effective 1 July 2003. The formula formerly read:
| [ Volume of diesel + Volume of additives] × Maximum diesel rate |
S 6G(3) inserted by No 113 of 2002, s 3 and Sch 1 item 3, effective 25 October 2001.
6G(4)
If goods that are constituent elements of an excisable blended petroleum product include another blended petroleum product, then, for the purpose of working out the previously paid duties in relation to those goods:
(a) the excise duties paid under item 12 of the Schedule on that other blended petroleum product; and
(b) if, in relation to any constituent elements additional to the blended petroleum product referred to in paragraph (a), excise duties have been paid under item 11 or 15 of the Schedule - those excise duties; and
(c) if, in relation to any imported goods that are constituent elements additional to the blended petroleum product referred to in paragraph (a), Customs duties have been paid but the goods would have been classified to item 11, 12 or 15 of the Schedule if produced in Australia - so much of those Customs duties as represents the application of the excise equivalent rate in relation to those imported goods;
are to be taken into account.
S 6G(4) amended by No 44 of 2004, s 3 and Sch 1 items 3 and 4, by omitting " 2, " after " paid under item " in para (b) and inserting " , 12 " after " 11 " in para (c), effective 18 September 2002.
S 6G(4) substituted by No 39 of 2001, s 3 and Sch 1, item 11, effective 1 January 2001. S 6G(4) formerly read:
6G(4)
If a product that is included in an excisable blended petroleum product is itself another blended petroleum product, then, for the purpose of working out the excise duties that are paid under items 2, 11 and 12 of the Schedule :
(a) the excise duties paid under item 12 on that other blended product; and
(b) the excise duties (if any) paid under items 2 or 11 on its constituent elements;are both to be taken into account.
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