Excise Act 1901

PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL

SECTION 77G DEFINITIONS

77G(1)
For greater certainty so far as concerns the application of the provisions of this Act, fuel blending to produce goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 is taken to constitute the manufacture of those goods.

77G(2)
Subsection (1) does not imply that, in the absence of such a provision, the blending of substances (whether fuel products or not) would not constitute the manufacture of the substance produced by the blending.

77G(3)
In this section:

fuel product
means:

(a) any excisable goods classified to item 10, 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921 ; or

(b) any imported goods that would be classified to item 10 or 15 of that Schedule if they were manufactured in Australia.

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History

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.

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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.
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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.
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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.
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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.

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