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 77H(1) amended by No 81 of 2015, s 3 and Sch 1 item 7, by substituting para (a), applicable in relation to:

(a) eligible goods manufactured or produced in, or imported into, Australia on or after 1 July 2015; and

(b) eligible goods manufactured or produced in Australia before 1 July 2015 if:

(i) on that day, the goods were either subject to the CEO ' s control, or in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(ii) no duty of excise had been paid on the goods before that day; and

(c) eligible goods imported into Australia before 1 July 2015, if the time for working out the rate of import duty on the goods had not occurred before that day.

Para (a) formerly read:

(a) excise duty or a duty of Customs has been paid at the same rate on all the eligible goods and the other substances (if any); or

S 77H(2) substituted by No 81 of 2015, s 3 and Sch 1 item 8, applicable in relation to:

(a) eligible goods manufactured or produced in, or imported into, Australia on or after 1 July 2015; and

(b) eligible goods manufactured or produced in Australia before 1 July 2015 if:

(i) on that day, the goods were either subject to the CEO ' s control, or in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(ii) no duty of excise had been paid on the goods before that day; and

(c) eligible goods imported into Australia before 1 July 2015, if the time for working out the rate of import duty on the goods had not occurred before that day.

S 77H(2) formerly read:

77H(2)
However, subsection (1) does not apply if any of the eligible goods or other substances on which excise duty or a duty of Customs has been paid are:

(a) denatured ethanol for use as fuel in an internal combustion engine; or

(b) biodiesel; or

(c) taxable fuel for which any entity has been entitled to a fuel tax credit under the Fuel Tax Act 2006 .

S 77H(2AA) inserted by No 102 of 2015, s 3 and Sch 2 item 1, effective 10 November 2014.

S 77H(2A) inserted by No 58 of 2012, s 3 and Sch 2 item 1, applicable in relation to goods that are the product of the blending of amounts of relevant fuel if the blending occurs on or after 1 July 2012 (whether the amounts of relevant fuel being blended were manufactured, produced or imported before, on or after that day).

S 77H(2B) inserted by No 58 of 2012, s 3 and Sch 2 item 1, applicable in relation to goods that are the product of the blending of amounts of relevant fuel if the blending occurs on or after 1 July 2012 (whether the amounts of relevant fuel being blended were manufactured, produced or imported before, on or after that day).

S 77H(5) amended by No 58 of 2012, s 3 and Sch 2 item 3, by inserting the definition of " relevant fuel " , applicable in relation to goods that are the product of the blending of amounts of relevant fuel if the blending occurs on or after 1 July 2012 (whether the amounts of relevant fuel being blended were manufactured, produced or imported before, on or after that day).

S 77H(5) amended by No 68 of 2011, s 3 and Sch 1 item 9, by inserting " (da), (db), (dc), " in the definition of " eligible goods " , effective 1 December 2011. For transitional and application provisions see note under s 4(5) .

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

77H(1)
For greater certainty so far as concerns the application of the provisions of this Act, petroleum blending to produce an excisable blended petroleum product is taken to constitute the manufacture of that excisable blended petroleum product.

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