11 BLENDING
| OUR COMMITMENT TO YOU
The information in this publication is current at August 2012.
This publication is an expression of the Commissioner's opinion on the operation of fuel excise legislation. This publication is not legally or administratively binding on the Commissioner and is not a 'public ruling' for the purposes of
Division 358
of Schedule 1 to the
Taxation Administration Act 1953.
If you feel this publication does not fully cover your circumstances, please seek help from the Tax Office or a professional adviser. Since we regularly revise our publications to take account of any changes to the law, you should make sure this edition is the latest. The easiest way to do this is by checking for a more recent version on our website at
www.ato.gov.au
|
11.1 PURPOSE
This chapter deals with:
- what a blended product is
- how it is classified
- the rates of excise that apply, and
- penalties that can apply to offences in relation to blending.
11.2 INTRODUCTION
Fuel is commonly blended with other fuel or other substances to make products suitable for a particular purpose. The excise treatment of blends is quite complex and the correct excise treatment may depend on what components and proportions are in the blend and whether duty paid products are used. The provisions relating to blends are aimed at ensuring the correct amount of revenue is collected and that the application of excise duty on blends and the operation of the Fuel Tax Credit Scheme is appropriate
11.3 POLICY AND PRACTICE
11.3.1 WHAT IS BLENDING?
Although the term 'blend' is not defined in the Excise Act or the Excise Tariff Act, section 77G of the Excise Act specifically provides that fuel blending which produces goods covered by paragraph 10(g) in the Schedule to the Excise Tariff Act constitutes the manufacture of those goods. Given that it is taken to be the manufacture of those goods, it follows that the blends are excisable.
|
Some limited exemptions apply (for further information, see the "Exempt Blending" section below) |
In general, blends of any one or more of the following (with or without other substances) are excisable, (unless there is an exclusion that covers the blend):
Gasoline (petrol)
Kerosene
Diesel
Heating oil
Fuel oil [as defined in subsection 3(1)]
Biodiesel
Fuel ethanol
Liquid hydrocarbon products (e.g. toluene, benzene or xylene)
Mineral turpentine
White spirit
Petroleum condensate
Stabilised crude petroleum oil
Topped crude petroleum oil
LPG
LNG
Example 11A
Examples of blended fuel:
- An importer mixes imported diesel upon which duty has not yet been paid with locally produced diesel. This is regarded as blending covered by section 77G of the Excise Act, and is therefore manufacture for excise purposes.
- A licensed manufacturer mixes duty-paid benzene with another quantity of benzene on which duty had not been paid. This is regarded as blending for excise purposes.
|
| Example 11B
A manufacturer produces white spirit by means of blending various petroleum products.
The product, though a blend of other products that fall within item 10 in the Schedule to the Excise Tariff Act, is classified as white spirit, subitem 10.27 in the Schedule to the Excise Tariff Act. |
11.3.2 WHAT IS EXEMPT BLENDING?
Exempt blending occurs where the blending process results in a product that is classifiable to paragraph 10(g) of the Schedule to the Excise Tariff but the Excise Act or related determinations specify that this is not an act of excise manufacture.
In some cases the exemptions relate to the blend and the constituents of the blend while in other cases the exemptions arise due to the circumstances in which the blending occurs.
The following flowchart sets out the process for deciding whether production of a particular blend is excise manufacture.
The logic behind this process is:-
- Does the blend fall under section 77G of the Excise Act?
The answer will be yes if
- The blend components are classifiable to Items 10, 15, 20 or 21 of the Excise Tariff; and
- The blend is covered by paragraph 10(g) of the Excise Tariff.
- Are the circumstances covered by a determination made under sections 77H(3) and(4) ?
The answer will be "yes" if the product meets any of the tests described in (a) to (f) below.
- Is the blend a blend of the same 'relevant fuel', where no components of the blend were that is not subject to remission (either in full or in part), and, excise or customs duty has been paid on the fuel which is blended?
If the answer is "yes" then the blended product is not covered by paragraph 10(g) of the Excise Act. Therefore the blending does not constitute excise manufacture.
- Is the blend a blend of LPG or a blend of LNG and for each amount of the blend either:
- a remission of excise or customs duty (in whole or in part) applied because the fuel was not used, or intended for use, in an internal combustion engine in either a motor vehicle or a vessel; or
- the amount is not subject to excise or customs duty because it was manufactured, produced or imported before 1 December 2011?
If the answer is "yes" to either situation, then the blended product is not covered by paragraph 10(g) of the Excise Act and the blending is not excise manufacture. - Is the blend of components that have been duty paid at the same rate or is the blend covered by a determination under
section 95-5
of the Fuel Tax Act?
The answer will be "yes" if only duty paid products with the same duty rate have been used or the blend is covered by a determination under section 95-5.
- Is a constituent of the blend denatured ethanol or biodiesel; or is any constituent a taxable fuel for which an entity has been entitled to a fuel tax credit?
The answer will be "yes" if either biofuels have been used in the blend or an entity has been entitled to a fuel tax credit in respect of any component of the blend (this generally applies to fuel that has been acquired in packaged form meeting certain criteria or heating oil acquired for domestic purposes for which the supplier received a fuel tax credit).
The following is a summary of the legislative provisions that result in these blends not being excisable and the source of the exemption.
Subsection 77H(3)and (4) of the Excise Act
Excise (Blending exemptions) Determination 2012 (No. 2) is a legislative instrument created under these sections of the Excise Act.
-
Oil and gasoline are blended for use as two stroke gasoline where duty has been paid both constituents;
-
An incidental blend occurs where the constituents are placed in a tank containing remnants of those fuels listed above or another substance;
-
Diesel or biodiesel on which duty has been paid is blended with stabilised crude petroleum oil;
-
Fuel on which duty has been paid is blended with a dye;
-
Fuel on which duty has been paid is blended with prepared additives that enhance the performance of an internal combustion engine or assist in its maintenance (the prepared additives cannot be methanol or other fuel) and the blend is packaged into containers of not more than 10 litres capacity;
-
Fuel on which duty has been paid is blended with one or more of the following additives, being additives that are packaged into containers of at least 10 litres capacity:
Cougar Oils Turbojet Multi-functional Fuel Treatment;
Dipetane;
Pro-Ma DT5 Plus Concentrated Diesel Treatment;
Pro-Ma DT5 Plus Concentrated Petrol Treatment;
Wynn's EDT Enviro Diesel Treatment.
-
Fuel that is the product of blending amounts of LPG without other substances if the following apply:
- the excise or excise equivalent customs duty payable on the LPG has been paid;
and
- the blending occurs:
- in a container capable of holding no more than 210 kilograms of LPG; or
- in a tank at a residential premises and the blend is not for use in carrying on an enterprise; or
- in a tank that is for use in a system for supplying LPG to at least 2 residential premises (whether or not the system also supplies fuel to other premises which are not residential premises)
and - the tank where the blending occurred is not used in a system for supplying LPG to an engine of a motor vehicle (other than a forklift) or a vessel, either directly or by filling another tank connected to the engine.
Subsection 77H(1) of the Excise Act
This section provides that where the constituents of the blend have all had duty (customs or excise) paid at the same rate, excise manufacture has not occurred. The same exemption also applies where goods are covered by a determination in force under section 95-5 of the Fuel Tax Act.
| Example 11C
A fuel retailer mixes duty-paid diesel with duty-paid kerosene to make winter mix, for use in diesel engines in cold climatic conditions. No one has been entitled to claim a fuel tax credit on the diesel or on the heating oil.
The blend is not excisable, as both components have been duty-paid at the same rate. |
Fuel Tax (Fuel Blends) Determination 2006 (No. 3) has been created under
section 95-5
of the Fuel Tax Act 2006. This determination is largely directed at the solvents industry where various formulations could be used in internal combustion engines but are not marketed as such.
Blends covered by this determination are blends that are not marketed or sold as fuel for an internal combustion engine; and either
- The blend contains one of the substance in the minimum concentration listed below; or
- The blend contains more than one of the substances listed below so that the total concentration of these substances is at least 10% by volume.
|
Product |
Minimum concentration for % v/v |
|
Tertiary butyl alcohol |
0.5 |
|
Other alcohols (other than methanol, ethanol and isopropyl alcohol) |
10.0 |
|
Ketones |
10.0 |
|
Methyl tertiary butyl ether |
1.0 |
|
Di-isopropyl ether |
1.0 |
|
Other ethers |
10.0 |
|
Esters |
10.0 |
|
Surfactants |
1.0 |
|
Silicone Oils |
2.0 |
|
Oleic Acid |
2.0 |
|
Water |
5.0 |
| Example 11D |
| An entity makes a range of solvent formulations which it does not market as being for use as fuel in an internal combustion engine. |
| Blend 1 | 90% toluene with 10% methyl ethyl ketone |
| | This does not constitute a fuel for FTC purposes since the minimum concentration for ketones is 10% |
| Blend 2 | 90% toluene with 8% methyl ethyl ketone and 2% butanol |
| | This does not constitute a fuel for FTC purposes since the total of ketones and other alcohols is greater than 10% |
| Blend 3 | 90% toluene with 4% methyl ethyl ketone, 4% butanol and 2% benzene. |
| | This constitutes a fuel for FTC purposes since the total of ketones and other alcohols is less than 10% |
Subsection 77H(2) of the Excise Act
This subsection provides an exception to the exemptions provided for in subsection 77H(1) where any of the constituents of the blend are biodiesel or fuel ethanol or a taxable fuel for which an entity has been entitled to claim a fuel tax credit (for example kerosene that has been packaged in 20 litre containers).
|
|
If you are unsure whether the products you produce are subject to excise duty under item 15 of the Schedule to the Excise Tariff Act you can seek specific advice from us. |
|
|
For more information on the Commissioner's view on manufacture for the purposes of the Excise Act refer to
ER 2012/D1
: Excise the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts. |
Subsection 77H(2A) of the Excise Act
This subsection applies to the blending of the following fuels.
- gasoline for use in aircraft
- kerosene for use in aircraft
- LPG
- LNG
- CNG that is classified to subitem 10.19C of the Schedule to the
Excise Tariff Act 1921
The blending of these fuels is not excise manufacture if the blended fuels:
- are not subject to a remission of excise or customs duty, either in full or in part; and
- any excise or customs duty payable on the fuels has been paid.
| Example 11E
A quantity of LPG was duty paid on 3 July 2012 at a rate of $0.05 per litre (with no remission available because it was intended for use in transport), and it is added to a tank containing a quantity of LPG that was duty paid prior to 1 July 2012 at a rate of $0.025 (also with no remission available because it was intended for a transport use).
The blending does not constitute manufacture. |
|
|
For this blending exemption to apply, the blending of the fuel must have occurred after 1 July 2012. However if the blending occurred prior to 1 July 2012, the blending will be exempt from being excise manufacture provided duty has been paid on the quantities of fuel blended at the same rate of duty. |
Subsection 77H(2B) of the Excise Act
This subsection applies to the blending of LPG or LNG where the fuel has been eligible for an excise or customs remission, regardless of the level of remission.
The blending of LPG or LNG is not excise manufacture if:
- the fuel is subject to a remission, either in full or in part, of excise or customs duty because it is not used, or intended for use, in an internal combustion engine in either a motor vehicle or a vessel; or
- the fuel is not subject to excise or customs duty because it was manufactured, produced or imported before 1 December 2011.
| Example 11F
Euan's BBQ Bonanza Gas receives a delivery of 10,000 litres of LPG on 15 July 2012 that his supplier has applied the partial remission to as he knows that Euan's BBQ Bonanza only supplies LPG in 9 kilogram barbeque bottles. The LPG is delivered into Euan's bulk tank that already contains 4,000 litres of LPG delivered on 20 June 2012 that was the subject of the full remission. The blending of these two quantities of LPG, although subject to different duty rates does not constitute excise manufacture and therefore the blend is not subject to duty.
The LPG is delivered into Euan's bulk tank that already contains 4,000 litres of LPG delivered on 20 June 2012 that was the subject of the full remission.
The blending of these two quantities of LPG, although subject to different duty rates, does not constituted excise manufacture. |
|
|
The exemption only applies where each quantity of LPG or LNG that is blended are subject to a remission, either in full or in part. |
11.3.3 WHAT IF I WANT TO BLEND IMPORTED FUEL?
The Tax Office acknowledges that long standing practice in the fuel industry in relation to imported fuels has been to mix imported fuel with local fuel and then deal with the resulting fuel through the excise system. We accept that mixing of imported fuel with local fuel, in premises covered by an excise manufacturer licence and a Customs warehouse licence is blending covered by section 77G of the Excise Act, is therefore manufacture.
This position is supported by section 24 of the Excise Act. Section 24 provides that:
'
Excisable goods
and goods liable to duties of customs may be used in manufacturing excisable goods.
Goods liable to duties of Customs may, while subject to control of the Customs, be used in the manufacture of excisable goods in accordance with this Act. The regulations may prescribe conditions on the use of goods liable to duties of Customs, while subject to the control of the Customs, in the manufacture of excisable goods.'
The
Customs Act 1901
provides for the extinguishment of customs duty on fuel where certain imported goods (including fuel) are used in the manufacture of excisable goods
. The manufacture must occur at premises covered by both an excise manufacturer licence and a Customs warehouse licence.
11.3.4 HOW DO I CALCULATE THE DUTY PAYABLE ON MY EXCISABLE BLENDED PRODUCT?
In the Schedule to the Excise Tariff Act, there are three specific biofuel blends with separate subitems and a general subitem for other blends.
If you are blending fuels of the same type (eg petrol with petrol) or where a blend has the characteristics accepted in the industry for a particular product mentioned in the Schedule to the Excise Tariff Act (eg see example 11B above) it is classified to the specific subitem and not as a blend.
|
Subitem |
Description of goods |
Rate of Duty |
|
10.7 |
Blends of gasoline and ethanol |
The amount of duty worked out under section 6G |
|
10.11 |
Blends of diesel and ethanol |
The amount of duty worked out under section 6G |
|
10.12 |
Blends of diesel and biodiesel |
The amount of duty worked out under section 6G |
|
10.30 |
Blends of 1 or more of the above goods (with or without other substances) not elsewhere included that can be used as fuel in an internal combustion engine (other than goods covered by section 77J of the
Excise Act 1901
) |
The amount of duty worked out under section 6G |
| | | | |
Section 6G of the Excise Act sets out the method statement for working out the duty payable on blends as follows:
|
Step 1
|
Add up the amount of duty that would be payable on each constituent of the blend that is classified to item 10 of the Schedule to the
Excise Tariff Act 1921
|
|
Step 2
|
Work out the volume, in litres, of any other constituent of the blend (excluding any water added to the manufacture of the blended goods).
|
|
Step 3
|
Multiply the result of step 2 by $0.38143.
|
|
Step 4
|
Total the results of steps 1 and 3.
|
|
Step 5
|
Subtract from the total any duty paid on a constituted of the blended goods that is classified to item 10 or 15 of the Schedule to the
Excise Tariff Act 1921
|
If a constituent of the blended goods was imported, and customs duty was paid or payable on the goods, treat that customs duty as if it were excise duty in working out the duty payable.
If the rate of excise duty on a constituent of the blended goods would be less than the customs duty paid, use the lesser amount in working out the duty payable.
| Example 11E
A manufacturer makes a solvent blend to a customer's specification from 10,000 litres of toluene upon which duty has been paid (classified to subitem 10.25 of the Schedule to the Excise Tariff Act) and 100 litres of a synthetic performance enhancement which is not classifiable in its own right to the Schedule to the
Excise Tariff Act
. The blend is capable of being used as fuel in an internal combustion engine.
The blend is classified to subitem 10.30 of the Schedule to the Excise Tariff Act. Duty is payable on the blend as follows: |
| Step 1 | 10,000 litres of toluene @ $0.38143 per litre | $3,814.30 |
| Step 2 | 100 litres of synthetic performance enhancement | |
| Step 3 | 100 litres x $0.38143 | $
38.14 |
| Step 4 | Total of steps 1 and 3 | $3,854.44 |
| Step 5 | Less duty paid | -$3,814.30 |
| Duty payable on the blend (to nearest $) | $
38.14 |
11.3.5 HOW DO I ACCOUNT FOR FUEL USED IN THE MANUFACTURE OF NON-EXCISABLE GOODS?
Before underbond excisable fuel products can be blended as part of the manufacture of non-excisable goods (eg when they are used in the manufacture of paint), they must be 'delivered' into the Australian domestic market. If you have a PSP, the underbond product is deemed to be delivered into the Australian domestic market at the point the blend is made and would be included in the next
excise return
.
If you do not have a PSP you need to enter the product on an excise return, pay the duty and receive an
Authority to delivery excisable goods
before you make the blend.
| Example 11F
Lionel's Solvents is licensed to manufacture toluene and has a PSP.
Lionel's Solvents wants to use some underbond toluene to make a blend that cannot be used as fuel in an internal combustion engine.
Lionel's Solvents must include the toluene used in the blend on its next excise return as subitem 10.25 of the Schedule to the Excise Tariff Act and pay duty at the rate of $0.38143 per litre.
The toluene is 'delivered into the Australian domestic market' at the time the blend is made. |
| Example 11G
Barry's Blenders wants to make a blend of 90% toluene and 10% methyl ethyl ketone (MEK). They have 9,000 litres of underbond toluene.
The blend is covered by
Fuel Tax (Fuel blends) Determination 2006 (No. 3),
and is not excisable.
The act of blending the toluene into the final product that can't be used in an internal combustion engine is the point where the toluene is considered to be delivered into the Australian domestic market. Barry's Blenders must include the 9,000 litres of toluene in their next excise return, if they hold a PSP, or lodge an excise return prior to undertaking the blending process if there is no PSP in place. The toluene is entered on the return under subitem 10.25 of the Schedule to the Excise Tariff Act and duty is payable at the rate of 38.143 cents per litre.
The blend itself is not included in an excise return. |
You may make blends that are not excisable using duty-paid components even if you do not hold an excise manufacturer licence.
As these blends are not excisable, they are not subject to excise control. Excise duty has been paid on any excisable component before the blend is made.
11.4 PROCEDURES
11.4.1 WHERE CAN I FIND COPIES OF THE DETERMINATIONS?
You can access copies of the determinations on our website at
www.ato.gov.au
11.4.2 WHAT DO I DO IF I NEED MORE INFORMATION?
If you need more information on blending contact us as follows:
- phone
1300 137 292
- fax
(03) 9285 1168
, or
- write to us at
Australian Taxation Office
PO Box 3001
PENRITH NSW 2740
We will ordinarily respond to written information requests within 28 days. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date.
11.5 WHAT PENALTIES CAN APPLY TO OFFENCES IN RELATION TO BLENDING?
The following are the penalties that may apply after conviction for an offence.
Manufacture
If you manufacture excisable fuel products without a manufacturer licence, the penalty is a maximum of two years in prison or the greater of 500
penalty units
and 5 times the amount of duty on the excisable fuel products.
[212]
If you manufacture excisable fuel products contrary to the Excise Act or any conditions specified in your licence, the penalty is a maximum of two years in prison or 500 penalty units.
[213]
If you manufacture excisable fuel products at premises that are not specified in your licence, the penalty is a maximum of two years in prison or the greater of 500 penalty units and 5 times the amount of duty on the excisable fuel products.
[214]
Move, alter or interfere
If you move underbond excisable fuel products without approval, the penalty is a maximum of two years in prison or the greater of 500 penalty units and 5 times the amount of duty on the excisable fuel products.
Note:
This includes moving underbond excisable fuel products from your premises to any other location or for export.
If your movement of underbond excisable fuel products does not comply with the permission to move the underbond excisable fuel products, the penalty is a maximum of two years in prison or the greater of 500 penalty units and 5 times the amount of duty on the excisable fuel products.
[216]
If you move, alter or interfere with excisable fuel products that are subject to excise control, without permission,
the penalty is a maximum of two years in prison or the greater of 500 penalty units and 5 times the amount of duty on the excisable fuel products.
Deliver
If you deliver excisable fuel products into the Australian domestic market contrary to your permission, the penalty is a maximum of two years in prison or the greater of 500 penalty units and 5 times the amount of duty on the excisable fuel products.
Sell
If you sell excisable fuel products on which duty has not been paid (unless it is an underbond sale), the penalty is a maximum of
two years in prison or the greater of 500 penalty units and 5 times the amount of duty on the excisable fuel products.
Records
If you do not keep, retain and produce records in accordance with a
direction under
section 50
of the Excise Act, the penalty is a maximum of 30 penalty units.
Directions
If you do not comply with a direction in regard to what parts of the factory can be used for various matters, the penalty is a maximum of 10 penalty units.
False or misleading statements
If you make a false or misleading statement, or an omission from a statement in respect of duty payable on particular goods, to us, a penalty not exceeding the sum of 50 penalty units and twice the amount of duty payable on those goods.
Evade
If you evade payment of any duty which is payable, the maximum penalty is 5 times the amount of duty on the excisable fuel products, or where a court cannot determine the amount of that duty the penalty is a maximum of 500 penalty units.
.
Facilities etc.
If you do not provide all reasonable facilities for enabling us to exercise our powers under the Excise Act, the penalty is a maximum of 10 penalty units.
If you do not provide sufficient lights, correct weights and scales, and all labour necessary for weighing material received into and all excisable fuel products manufactured in your factory, and for taking stock of all material and excisable fuel products contained in your factory, the maximum penalty is 10 penalty units.
If we mark or seal excisable fuel products or fasten, lock or seal any plant in your factory and you alter, open, break or erase the mark, seal, fastening or lock, the maximum penalty is 50 penalty units.
11.6 TERMS USED
Deliver into the Australian domestic market
[226]
'
Deliver into the Australian domestic market
' is the term we use in this manual for when excisable fuel products are released into domestic consumption. The term used in the legislation is 'deliver for home consumption'.
Normally this will be by delivering the goods away from licensed premises but includes using those goods within the licensed premises (for example using fuel to run equipment in your licensed premises). It does not include goods delivered for export or the movement of goods underbond (see definition below) to another licensed site.
The term 'home consumption' is not defined in the Excise Act and there is no definitive case law that looks at the issue in question. However there are several cases where issues closely related to it are considered.
[227]
The conclusion drawn from those cases is that 'home consumption' refers to the destination of goods as being within Australia as opposed to exporting them.
Excisable goods
Excisable goods are goods on which excise duty is imposed. Excise duty is imposed on goods that are manufactured or produced in Australia and listed in the Schedule to the Excise Tariff Act.
As these guidelines deal with fuel products, we have used the term excisable fuel products.
Excisable fuel products include:
- petrol
- diesel
- renewable diesel
- crude petroleum oil
- condensate
- heating oil
- kerosene
- fuel ethanol
- biodiesel
- compressed natural gas (CNG)
- liquefied natural gas (LNG), and
- liquefied petroleum gas (LPG).
Excise control
Goods are subject to excise control from the point of manufacture until they have been delivered into the Australian domestic market or for export.
Goods subject to excise control cannot be moved, altered or interfered with except as authorised by the Excise Act.
Excise return
An excise return
is the document that you use to advise us:
- the volume of excisable fuel products that you have delivered into the Australian domestic market during the period designated on your PSP, or
- the volume of excisable fuel products that you wish to deliver into the Australian domestic market following approval.
Penalty units
A penalty unit is specified in section 4AA of the
Crimes Act 1914
and, at the time of writing, is $110.
Section 50 direction
This is a written instruction issued under section 50 of the Excise Act to a licensed manufacturer, or proprietor of licensed premises, to keep specified records, furnish specified returns, retain records for a specified period and produce those records on demand by us.
Underbond
This is an expression not found in excise legislation but it is widely used to describe goods that are subject to excise control. Excisable goods that are subject to excise control are commonly referred to as 'underbond goods' or as being 'underbond'. This includes goods that have not yet been delivered into the Australian domestic market and goods moving between premises under a movement permission.
11.7 LEGISLATION (quick reference guide)
In this chapter we have referred to the following legislation:
11.7.1
Excise Act 1901
Section 24 - Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods
Section 25 - Only licensed manufacturers to manufacture excisable goods
Section 26 - Licensed manufacturers to manufacture in accordance with Act and licence
Section 27 - Licensed manufacturers to manufacture only at licensed premises
Section 49 - Facilities to officers
Section 50 - Record keeping
Section 51 - Collector may give directions
Section 52 - Weights and scales
Section 58 - Entry for home consumption etc.
Section 61 - Control of excisable goods
Section 61A - Permission to remove goods that are subject to CEO's control
Section 61C - Permission to deliver certain goods for home consumption without entry
Section 77G - Fuel blending is to be treated as manufacture
Section 77H - Blending exemptions
Section 77HB - Liquefied petroleum gas and liquefied natural gas that is exempt from excise duty
Section 77J - Goods that are not covered by subitem 10.25, 10.26, 10.27, 10.28 or 10.30
Section 92 - Seals etc. not to be broken
Section 117A - Unlawfully moving excisable goods
Section 117B - Unlawfully selling excisable goods
Section 120 - Offences
11.7.2
Excise Tariff Act 1921
Section 6G - Duty payable on blended goods
The Schedule
11.7.3
Customs Act 1901
Part VAA - Special provisions relating to excise-equivalent goods
11.7.4
Fuel Tax Act 2006
Section 95-5 - Determination of blends that no longer constitute fuels
11.7.5
Crimes Act 1914
Section 4AA - Penalty units
