Excise Act 1901

Part VIIB (heading) substituted by No 74 of 2006, s 3 and Sch 1 item 74, effective 1 July 2006. The heading formerly read:

PART VIIB - SPECIAL PROVISIONS RELATING TO BLENDED PETROLEUM PRODUCTS

S 77G substituted by No 74 of 2006, s 3 and Sch 1 item 75, effective 1 July 2006. S 77G formerly read:

SECTION 77G
77G
In this Part, unless the contrary intention appears:

"blended petroleum product"
means:

(a) the product of the blending of a clean petroleum product (including a product that is itself a blended petroleum product) with another substance or other substances if none of the other substances is:

(i) the marker; or

(ii) a marked fuel within the meaning of the Fuel (Penalty Surcharges) Administration Act 1997 ;

whether or not any of the other substances is a clean petroleum product; or

(b) the product of the blending of:

(i) a designated petroleum product that is heating oil or kerosene classified to item 11 of the Schedule to the Excise Tariff Act 1921 as heating oil or kerosene for use as a fuel otherwise than in an internal combustion engine; and

(ii) a designated petroleum product that is heating oil or kerosene classified to item 11 of that Schedule as heating oil or kerosene for use otherwise than as a fuel.

 View history note

 Hide history note

History

Para (b) of the definition of ``blended petroleum product'' substituted by No 125 of 2000, s 3 and Sch 2 item 1, effective 26 October 2000. The definition formerly read:

(b) the product of the blending of a designated petroleum product that falls within the classification of products in subparagraph 11(B)(2)(b) of the Schedule to the Excise Tariff with a designated petroleum product that falls within the classification of products in subparagraph 11(B)(2)(c) of that Schedule.

Definition of ``blended petroleum product'' substituted by No 167 of 1997, s 3 Sch 1 item 4, applicable only to blending of petroleum products occurring on or after 31 January 1998. The definition formerly read:

'blended petroleum product'
means the product of the blending of a petroleum product (including a petroleum product that is itself a blended petroleum product) with another substance or other substances, whether that other substance or those other substances are petroleum products or not;

"clean petroleum product"
means a petroleum product that:

(a) does not contain any marker at all, or

(b) contains marker below the threshold proportion prescribed for the purposes of section 5D of the Excise Tariff.

 View history note

 Hide history note

History

Definition of ``clean petroleum product'' substituted by No 167 of 1997, s 3 Sch 1 item 5, applicable only to blending of petroleum products occurring on or after 31 January 1998.

"designated petroleum product"
means a petroleum product that contains at least the proportion of the marker prescribed for the purposes of section 5C of the Excise Tariff.

 View history note

 Hide history note

History

Definition of ``designated petroleum product'' substituted by No 167 of 1997, s 3 Sch 1 item 6, applicable only to blending of petroleum products occurring on or after 31 January 1998.

"excisable blended petroleum product"
means a blended petroleum product that is not an exempt blended petroleum product;

"exempt blended petroleum product"
means a blended petroleum product that is exempt under section 77J ;

"petroleum product"
means:

(a) any excisable goods classified to item 11, 12 or 15 or to sub-item 17 (A) or 17 (B) of the Schedule to the Excise Tariff Act 1921 ; or

(b) any imported goods that would be classified to item 11, 12 or 15 of that Schedule if they were produced in Australia.

 View history note

 Hide history note

History

S 77G amended by No 105 of 2000, s 3 Sch 1 item 1, by substituting ``, 12 or 15'' for ``or 12'' (wherever occurring), effective 6 July 2000.