EXCISE REGULATIONS 1925 (REPEALED)

Part 10 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 176 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 176 formerly red:

176(2)
For the purposes of section 77J of the Act, the following blended petroleum products are exempt blended petroleum products:

(c) a blend of products on which duty has been paid for each of the products at a rate specified in item 15 of the Schedule to the Excise Tariff Act 1921 ;

(d) a blend of one or more additives, each of which is not dutiable under the Schedule to the Excise Tariff Act 1921 , with:

(i) a product on which duty has been paid at a rate specified in item 15 of that Schedule ; or

(ii) a blend of products on which duty has been paid for each of the products at a rate specified in that item;

(e) a blend of water with:

(i) a product on which duty has been paid at a rate specified in item 15 of the Schedule to the Excise Tariff Act 1921 ; or

(ii) a blend of products on which duty has been paid for each of the products at a rate specified in that item;

(f) a blend of oil and gasoline for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 and on the gasoline at the rate specified in subparagraph 11(H)(2)(b) or (c) of the Schedule to the Excise Tariff Act 1921 ;

(g) a blend of a clean petroleum product with a dye after the clean petroleum product has been cleared from the CEO's control;

(h) a blend of a petroleum product on which duty has been paid at the rate specified in subparagraph 11(H)(2)(b) or (c) of the Schedule to the Excise Tariff Act 1921 and a product (an enhancer ) that:

(i) is used to enhance the octane rating of the petroleum product, except an enhancer that is:

(A) classified to item 11 or 12 of that Schedule ; or

(B) ethanol, whether imported or not; or

(C) methanol, whether imported or not; or

(D) imported and classified or classifiable to heading 2707, 2709, 2710 or 2902 of Schedule 3 to the Customs Tariff Act 1995 ; and

(ii) is packaged into a package of not more than 10 litres capacity;

(i) a blend of a clean petroleum product with prepared additives packaged into a package of not more than 10 litres capacity, if:

(i) the additives:

(A) enhance the performance of an internal combustion engine; or

(B) asist in its maintenance; and

(ii) the duty on the clean petroleum product has been paid:

(A) at the rate specified in subparagraph 11(H)(2)(b) or (c) of the Schedule to the Excise Tariff Act 1921 ; or

(B) at the rate specified in subparagraph 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

(C) at the rate specified in Schedule 1 to the Excise Tariff Proposal No 1 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

(D) at the rate specified in Schedule 1 to the Excise Tariff Proposal No 1 (2003) for diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty as been paid, recovered by a process not being a process of refining); or

(E) at the rate specified in Schedule 1 to the Excise Tariff Proposal No 2 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining);

(j) (Omitted by SR No 329 of 2004)

(l) a blend of leaded petrol and unleaded petrol in the petrol tanks of leaded petrol vehicles where duty has been paid on both products at the rates specified respectively in subparagraphs 11(H)(2)(b) and (c) of the Schedule to the Excise Tariff Act 1921 ;

(m) a blend of any clean petroleum product (except a product mentioned in item 15 of the Schedule to the Excise Tariff Act 1921 ) with another substance after the clean petroleum product has been cleared from the CEO's control, where the blend is not suitable for use as a fuel;

(n) a blend of:

(i) diesel fuel or biodiesel (within the meaning of Schedule 1 to the Excise Tariff Proposal No 4 (2003)) ; and

(ii) fuel oil;
on board a vessel where the blend is for use as a bunker fuel for that vessel;

(o) a blend of stabilised crude oil, if duty has been exempted on the stabilised crude oil under the terms of subitem 11(F) in the Schedule to the Excise Tariff Act 1921 , and:

(i) biodiesel (within the meaning of Schedule 1 to the Excise Tariff Proposal No 4 (2003) ) on which duty has been paid at the biodiesel rate (within the meaning of Schedule 1 to the Excise Tariff Proposal No 4 (2003) ); or

(ii) diesel fuel on which duty has been paid:

(A) at the rate specified in subparagraph 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

(B) at the rate specified in Schedule 1 to the Excise Tariff Proposal No 1 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

(C) at the rate specified in Schedule 1 to the Excise Tariff Proposal No 1 (2003) for diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

(D) at the rate specified in Schedule 1 to the Excise Tariff Proposal No 2 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining);

(t) blends of clean petroleum products classified to subitems 11(B) to 11(J) of the Schedule to the Excise Tariff Act 1921 inclusive, not containing goods specified under subitem 11(H) of that Schedule , if duty has been paid on all constituents of the blend:

(i) for duty payable before 1 July 2003 - at the rate specified in subparagraph 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

(ii) for duty payable between 1 July 2003 and 31 December 2003 (inclusive), if the constituent has a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining) - at the rate specified in Schedule 1 to the Excise Tariff Proposal No 1 (2003) for the constituent with that sulphur content; or

(iii) for duty payable on or after 1 July 2003, if the constituent has a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining) - at the rate specified in Schedule 1 to the Excise Tariff Proposal No 1 (2003) for the constituent with that sulphur content; or

(iv) for duty payable on or after 1 January 2004 - at the rate specified in Schedule 1 to the Excise Tariff Proposal No 2 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining);

(u) blends of clean petroleum products containing goods specified under subitem 11(H) of the Schedule to the Excise Tariff Act 1921 , where duty has been paid on all the constituents of the blend at the rate specified in subparagraph 11(H)(2)(b) of the Schedule to the Excise Tariff Act 1921 ;

(v) a blend of fuel classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921 if the blend is for use in diesel engines operating at less than 1 000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public; and

(i) biodiesel (within the meaning of Schedule 1 to the Excise Tariff Proposal No 4 (2003) ) on which duty has been paid at the biodiesel rate (within the meaning of that Schedule); or

(ii) diesel fuel on which duty has been paid:

(A) at the rate specified in subparagraph 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

(B) at the rate specified in Schedule 1 to the Excise Tariff Proposal No 1 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

(C) at the rate specified in Schedule 1 to the Excise Tariff Proposal No 1 (2003) for diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

(D) at the rate specified in Schedule 1 to the Excise Tariff Proposal No 2 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining);

(x) a blend of fuel that is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921 and fuel oil classified to subheading 2710.00.60 of the Schedule to the Customs Tariff Act 1995 or subitem 11(D) of the Schedule to the Excise Tariff Act 1921 , where the blend is for use as a fuel other than in an internal combustion engine;

(y) a blend of a petroleum product, on which duty has been paid at the maximum diesel rate within the meaning of subsection 120(9) of the Act, with one or more of the following additives, being additives that are packaged into packages of at least 10 litres capacity:

(i) Cougar Oils Turbojet Multi-functional Fuel Treatment;

(ii) Dipetane;

(iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment;

(iv) Pro-Ma PT5 Plus Concentrated Petrol Treatment;

(v) Wynn's EDT Enviro Diesel Treatment.

[ CCH Note: Reg 176(2) is amended by SR No 180 of 2003, reg 3 and Sch 2 item 10, by omitting para (w), effective 1 February 2004. The amendment does not apply in relation to an application for remission of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 February 2004.]

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History

Reg 176(2)(j) omitted by SR No 329 of 2004, reg 3 and Sch 1 item 1, effective 25 November 2004. Para (j) foremrly read:

(j) a blend of any clean petroleum product with ethanol after the clean petroleum product has been cleared from the CEO's control;

Reg 176(2) amended by SR No 203 of 2003, reg 3 and Sch 1 items 7 to 9, by substituting paras (i), (o), (t) and (v), effective 1 July 2003. Paras (i), (o), (t) and (v) formerly read:

(i) a blend of a clean petroleum product with prepared additives, packaged into a package of not more than 10 litres capacity, that:

(i) enhance the performance of an internal combustion engine; or

(ii) assist in its maintenance;

after duty on the clean petroleum product has been paid at the rate specified in subparagraph 11 (H) (2) (b) or (c), or subparagraph 11 (C) (2) (a), of the Schedule to the Excise Tariff Act 1921 ;

(o) a blend of diesel fuel, where duty has been paid at the rate specified in subparagraph 11 (C) (2) (a) of the Schedule to the Excise Tariff Act 1921 , and stabilised crude oil where duty has been exempted on the stabilised crude oil under the terms of subitem 11 (F) of the Schedule to the Excise Tariff Act 1921 ;

(t) blends of clean petroleum products not containing goods specified under subitem 11(H) of the Schedule to the Excise Tariff Act 1921 , where duty has been paid on all the constituents of the blend at the rate specified in subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff Act 1921 ;

(v) a blend of diesel fuel, where duty has been paid at the rate specified in subparagraph 11 (C) (2) (a) of the Schedule to the Excise Tariff Act 1921 , and a fuel classified to sub-subparagraph 11(I)(1)(b)(ii) of the same Schedule, where the blend is for use in diesel engines operating at less than 1000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public;

Reg 176(2) amended by SR No 43 of 2002, reg 3 and Sch 1 item 1, by inserting para (y), effective 7 March 2002.

Reg 176(2) amended by SR No 297 of 2000, reg 3 and Sch 1 items 4 and 5, by substituting paras (c), (d), (e) and (f) for para (f), and substituting para (m), effective 1 January 2001. Para (f) and (m) formerly read:

(f) two stroke gasoline where duty has been paid on the gasoline at the rate specified in subparagraph 11 (H) (2) (b) or (c) of the Schedule to the Excise Tariff Act 1921 ;

(m) a blend of clean petroleum product with another substance after the clean petroleum product has been cleared from Customs control where the blend is not suitable for use as a fuel;

Reg 176(2) amended by SR No 209 of 2000, reg 3 and Sch 1 items 1 and 2, by substituting para (h) and omitting para (k), effective 28 July 2000.

(h) a blend of a petroleum product on which duty has been paid at the rate specified in subparagraph 11 (H) (2) (b) or (c) of the Schedule to the Excise Tariff Act 1921 and a product used to enhance its octane rating, except a product classified to:

(i) item 11 or 12 of that Schedule; or

(ii) if the product is imported - heading 2707, 2709, 2710 or 2902 of Schedule 3 to the Customs Tariff Act 1995 ;

(k) a blend of any clean petroleum product with methanol after the clean petroleum product has been cleared from Customs control;