Fuel Tax Regulations 2006 (Repealed)

Part 1-1 Preliminary  

1   Name of Regulations  
These Regulations are the Fuel Tax Regulations 2006.

2   Commencement  
These Regulations commence on the day on which the Fuel Tax Act 2006 commences.

3   Definitions  
In these Regulations:

Act
means the Fuel Tax Act 2006.

Part 3-1 Basic rules  

41-10   Fuel tax credit for fuel to be sold or packaged  

(1)    
For paragraphs 41-10(2)(a) and (b) of the Act:

(a) a kind of fuel specified in an item of the table is prescribed; and

(b) for that kind of fuel, the way in which it is to be packaged for the purpose of making a taxable supply of the fuel for use other than in an internal combustion engine is specified in the item.

Item	Fuel	Packaging
1	A kind of fuel to which item 10.25 of the Schedule to the Excise Tariff Act 1921 applies	The volume of a package used for the purpose of making the taxable supply of the fuel must be 20 litres or less.
		The packaging (including any images or text forming part of the packaging) must not suggest or imply that the fuel can or should be used in an internal combustion engine.
2	A kind of fuel that is an imported equivalent to the kind of fuel mentioned in item 1	The volume of a package used for the purpose of making the taxable supply of the fuel must be 20 litres or less.
		The packaging (including any images or text forming part of the packaging) must not suggest or imply that the fuel can or should be used in an internal combustion engine.
3	A kind of fuel to which item 10.28 of the Schedule to the Excise Tariff Act 1921 applies	The volume of a package used for the purpose of making the taxable supply of the fuel must be 20 litres or less.
		The packaging (including any images or text forming part of the packaging) must not suggest or imply that the fuel can or should be used in an internal combustion engine.
4	A kind of fuel that is an imported equivalent to the kind of fuel mentioned in item 3	The volume of a package used for the purpose of making the taxable supply of the fuel must be 20 litres or less.
		The packaging (including any images or text forming part of the packaging) must not suggest or imply that the fuel can or should be used in an internal combustion engine.
5	A kind of fuel:
	(a)	to which item 10.30 of the Schedule to the Excise Tariff Act 1921 applies; and	The volume of a package used for the purpose of making the taxable supply of the fuel must be 20 litres or less.
	(b)	that is not a blend that contains a fuel to which any of the following items of the Schedule to the Excise Tariff Act 1921 applies:	The packaging (including any images or text forming part of the packaging) must not suggest or imply that the fuel can or should be used in an internal combustion engine.
		(i)	10.1 to 10.12;
		(ii)	10.17;
		(iii)	10.20 to 10.21; and
	(c)	that is not a blend that contains a fuel that is an imported equivalent to the fuel mentioned in paragraph (b)
6	A kind of fuel that is an imported equivalent to the kind of fuel mentioned in item 5	The volume of a package used for the purpose of making the taxable supply of the fuel must be 20 litres or less.
		The packaging (including any images or text forming part of the packaging) must not suggest or imply that the fuel can or should be used in an internal combustion engine.

Note:

Items 10.1 to 10.12, 10.17 and 10.20 to 10.21 of the Schedule to the Excise Tariff Act 1921 relate to fuels such as diesel, biodiesel, petrol, ethanol and kerosene for use as fuel in an aircraft.

(2)    
For paragraph 41-10(2)(a) of the Act, the volume of a package used for the purpose of making a taxable supply of kerosene, mineral turpentine or white spirit, for use other than in an internal combustion engine, must be 20 litres or less.

43-7   Working out the effective fuel tax for fuel blends  

(1)    
For paragraph 43-7(1)(b) of the Act, a prescribed requirement is that the taxable fuel must:

(a) be a blend of petrol and ethanol; and

(b) contain an amount of ethanol that is 10% or less of the total amount of the fuel.

Example

The expression 'E10' in the fuel blend of that name is a claim that the blend contains 10% or less of ethanol.

(2)    
For paragraph 43-7(2)(b) of the Act, a prescribed requirement is that the taxable fuel must:

(a) be a blend of diesel and biodiesel; and

(b) contain an amount of biodiesel that is 20% or less of the total amount of the fuel.

Examples

1 The expression 'B10' in the fuel blend of that name is a claim that the blend contains 10% or less of biodiesel.

2 The expression 'B20' in the fuel blend of that name is a claim that the blend contains 20% or less of biodiesel.

43-10   Reducing the amount of fuel tax credit: conversion of amount of road user charge  

(1)    
For subsection 43-10(7) of the Act, an amount of road user charge for taxable fuel that is expressed as cents for each litre of the fuel may be converted to cents for each kilogram of the fuel by multiplying the amount by 1.333.

(2)    
Subregulation (1) does not apply to a kind of taxable fuel if the Transport Minister:

(a) determines, by legislative instrument, another conversion rate for the kind of taxable fuel; or

(b) determines, under paragraph 43-10(7)(b) of the Act, a rate for each kilogram of the kind of fuel.