Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)

Schedule 6   Spirit blending

Excise Act 1901

1   At the end of Part VIIAA

Add:

77FM Spirit blending is to be treated as manufacture

(1) Subject to subsection (2), for greater certainty so far as concerns the application of the provisions of this Act, spirit blending to produce spirit is taken to constitute the manufacture of that spirit.

(2) For the purposes of this Act, spirit blending to produce spirit is taken not to constitute the manufacture of that spirit if the spirit blending occurred in circumstances specified in an instrument under subsection (3).

(3) The CEO may, by legislative instrument, specify circumstances for the purposes of subsection (2).

(4) Subsection (1) does not imply that, in the absence of such a provision, the blending of substances (whether spirit or not) would not constitute the manufacture of the substance produced by the blending.