Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-5 - MISCELLANEOUS  

Division 95 - Miscellaneous  

Subdivision 95-A - Miscellaneous  

SECTION 95-5   DETERMINATION OF BLENDS THAT NO LONGER CONSTITUTE FUELS  

95-5(1)    
For the purposes of the *fuel tax law, the Commissioner may, by legislative instrument, determine that a blend of a fuel and another product does not constitute a fuel.

95-5(2)    
An entity that blends that fuel and that other product to produce that blend is taken to have used that fuel.

95-5(3)    
In making a determination under subsection (1), the Commissioner must consider the following matters:

(a) the physical and chemical properties of the blend;

(b) whether the blend can be used in an internal combustion engine;

(c) whether the blend is marketed and distributed as fuel;

(d) whether there is a risk that the blend might be used as fuel, and the financial impact on the Commonwealth if the blend were used as fuel;

(e) any other relevant matter. The Commissioner must give the greatest weight to the matter mentioned in paragraph (d).