Fuel Tax Regulations 2006 (Repealed)

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.

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