Excise guidelines for the fuel industry

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FOOTNOTES

[1] Commonwealth of Australia Constitution Act section 90

[2] Section 5 of the Excise Tariff Act imposes excise duty on goods 'manufactured or produced'. In this guide the term manufactured means manufactured or produced unless otherwise specified.

[3] Ha & Anor v State Of New South Wales & Ors; Walter Hammond & Associates Pty Limited v State Of New South Wales & Ors 97 ATC 4674.

[4] Ha & Anor v State Of New South Wales & Ors; Walter Hammond & Associates Pty Limited v State Of New South Wales & Ors 97 ATC 4674 at page 4684 per Brennan CJ, McHugh, Gummow and Kirby JJ.

[5] For an explanation of customs and excise tariff proposals, see www.parlinfoweb.aph.gov.au

[6] Excise Act 1901 section 25

[7] Excise Act 1901 subsection 4(1) (definition of 'storage licence') and Part IV

[8] Excise Act 1901 section 61A

[9] Excise Act 1901 section 7 and Excise Tariff Act 1921 section 1A

[10] ATO ID 2011/48: Excise and the number of premises specified in a licence to manufacture.

[11] Excise Act 1901 section 4 - The term 'licensed manufacturer' means 'a person or partnership who holds a manufacturer licence'.

[12] Excise Act 1901 Division 1 of Part III

[13] Federal Commissioner of Taxation v Jax Tyres Pty Ltd (1984) 58 ALR 138; (1984) 5 FCR 257; (1984) 16 ATR 97; 85 ATC 4001; M.P. Metals Pty Ltd v Federal Commissioner of Taxation [1967-1968] 117 CLR 631; (1968) 40 ALJR 538; (1968) 14 ATD 407; Commissioner of Taxation v Softex Industries Pty Ltd (2001) 107 FCR 111; (2001) 191 ALR 724: (2001) 46 ATR 512; 2001 ATC 4184; [2001] FCA 397; Re Searls Ltd (1933) 33 SR (NSW) 7.

[14] Excise Act 1901 section 77HB

[15] Excise Act 1901 section 77HA

[16] Excise Act 1901 section 77G

[17] Excise Act 1901 section 77H

[18] Excise Act 1901 paragraph 77H(1)(a)

[19] Where it is unclear whether certain blends constitute a fuel that can be used as a fuel in an internal combustion engine, the Commissioner is able to make a determination under subsection 95-5(1) of the Fuel Tax Act that blends of fuel and other products do not constitute a fuel.

[20] Excise Act 1901 paragraph 77H(1)(b)

[21] The CEO may, by legislative instrument, exclude certain blends from being covered by 10(g) of the Schedule to the Excise Tariff Act. These blends would be determined not to cause a risk to the revenue or risk the integrity of other measures.

[22] Refer to ER 2012/1

[23] Refer to ER 2012/1

[24] Customs Act 1901 section 105 B

[25] Excise Act 1901 section 27

[26] Excise Act 1901 section 51

[27] Excise Act 1901 subsection 4(1) definition of 'storage licence'.

[28] Excise Act 1901 section 53

[29] Excise Act 1901 section 60

[30] Excise Act 1901 section 62

[31] Excise Act 1901 section 61A

[32] Excise Act 1901 section 26

[33] Excise Act 1901 section 58 and section 61C

[34] Excise Act 1901 section 54

[35] Excise Act 1901 section 49

[36] Excise Act 1901 section 52

[37] Excise Act 1901 subsection 86(2)

[38] Excise Act 1901 section 87

[39] Crimes Act 1914 section 6

[40] Criminal Code Act 1995 sections 11.1, 11.2 and 11.5

[41] Excise Act 1901 section 87AA

[42] Excise Act 1901 section 91

[43] Excise Act 1901 section 46

[44] Excise Act 1901 section 106

[45] Excise Act 1901 section 50

[46] Excise Act 1901 section 39E

[47] Excise Act 1901 section 39O

[48] Excise Act 1901 section 39

[49] Excise Act 1901 sections 25 & 117

[50] Excise Act 1901 section 6A

[51] Excise Act 1901 section 25

[52] Excise Act 1901 section 26

[53] Excise Act 1901 section 27

[54] Excise Act 1901 section 117

[55] Excise Act 1901 section 120

[56] Excise Act 1901 section 51

[57] Excise Act 1901 section 49

[58] Excise Act 1901 section 52

[59] Excise Act 1901 section 92

[60] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).

[61] See R v Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v F C Lovelock Pty Ltd (1970) 123 CLR 1. Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.

[62] Excise Act 1901 sections 39B and 39C

[63] Excise Act 1901 paragraphs 39B(e) and 39B(f)

[64] Excise Act 1901 subsection 39B(f)

[65] Excise Act 1901 subsection 39A(2)(f); Income Tax Assessment Act 1997 section 995-1; Income Tax Assessment Act 1936 subsection 318(1)

[66] Income Tax Assessment Act 1997 section 995-1 for definition of Relative for this purpose.

[67] Income Tax Assessment Act 1936 subsection 318(1)

[68] Income Tax Assessment Act 1936 subsection 318(7)

[69] Income Tax Assessment Act 1936 subsection 318(2)

[70] Income Tax Assessment Act 1936 subsection 318(3)

[71] Income Tax Assessment Act 1936 subsection 318(4)

[72] Excise Act 1901 paragraph 39A(2)(fa)

[73] Excise Act 1901 paragraphs 39A(2)(g)

[74] Excise Act 1901 paragraph 39A(2)(i)

[75] Excise Act 1901 paragraph 39A(2)(ia)

[76] Note this does not indicate that a licence would be granted to produce or manufacture for personal use as other factors may result in refusal to grant a licence.

[77] Excise Act 1901 paragraph 39(2)(j)

[78] Excise Act 1901 paragraph 39A(2)(k)

[79] Excise Tariff Act 1921 section 5

[80] Excise Act 1901 paragraph 39A(2)(l)

[81] Martino and Australian Taxation Office [2002] AATA 1242.

[82] Excise Act 1901 paragraph 39G(1)(k)

[83] Excise Act 1901 subsection 39D(4) & section 39DA

[84] Excise Act 1901 subsection 39D(1)

[85] Excise Act 1901 subsection 39D(3)

[86] Excise Act 1901 section 39Q

[87] Excise Act 1901 sections 16 to 22

[88] Excise Act 1901 section 39Q

[89] Excise Act 1901 subsection 39F(4)

[90] Excise Act 1901 section 120

[91] Note that this is different to the consideration for granting a licence. In granting a licence we can take into account any misleading statement, or if you knowingly made a false statement, in your application. For suspension or cancellation we can consider any statement you make to us in relation to excise matters.

[92] Excise Act 1901 subsection 39L(4)

[93] Excise Act 1901 subsection 39L(3)

[94] Excise Act 1901 subsections 39G(1) and 39L(1)

[95] Excise Act 1901 section 26 and 39K

[96] Excise Act 1901 section 39K

[97] Excise Act 1901 subsection 39K(6)

[98] Excise Act 1901 subsection 39N(2)

[99] Excise Act 1901 section 39Q

[100] Excise Act 1901 subsections 39J(2) and 39L(5)

[101] Excise Act 1901 section 39P

[102] Excise Act 1901 section 39K(1)(a)

[103] Excise Act 1901 section 39K(1)(b)

[104] Excise Act 1901 subsection 39M(1)

[105] This does not mean movements within the bounds of your licensed premises, rather movements from licensed premises to another place.

[106] Excise Act 1901 section 61A

[107] Excise Act 1901 sections 16 to 22

[108] Excise Act 1901 section 60

[109] While there is no specific provision in the Excise Act which allows permissions to be cancelled (unlike licences), in accordance with subsection 33(3) of the Acts Interpretations Act 1901 the power to grant the permission provides the power to cancel or revoke the permission

[110] Excise Act 1901 section 117A

[111] Excise Act 1901 section 61A

[112] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).

[113] See R v Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v F C Lovelock Pty Ltd (1970) 123 CLR 1. Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.

[114] Excise Tariff Act 1921 subsection 5(1)

[115] Excise Act 1901 section 61

[116] Excise Act 1901 section 61C

[117] Excise Act 1901 paragraph 58(1)(a)

[118] Excise Act 1901 section 61C

[119] Excise Act 1901 paragraph 61C(1)(a)

[120] Excise Act 1901 subsection 61C(1A)

[121] Excise Act 1901 subsection 61C(1B)

[122] Excise Act 1901 subparagraph 61C(1)(b)(ia)

[123] Excise Act 1901 subparagraphs 61C(1)(b)(i) and (ii).

[124] As defined by section 328-110 (other than subsection 328-110(4)) of the Income Tax Assessment Act 1997

[125] Defined in subsection 4(1) of the Excise Act 1901 by reference to subparagraph 61C(1)(b)(ia) and section 61C(1AA) of the Excise Ac 1901

[126] Excise Act 1901 paragraph 61C(3).

[127] Excise Act 1901 subsections 61C(1C), (1D) and (1E) and subsections 61C(5) to (7).

[128] Excise Act 1901 paragraph 61C(1C)(b)

[129] Excise Act 1901 paragraphs 162C(1)(d), 162C(1)(e) or 162C(1)(f)

[130] Excise Act 1901 paragraph 61C(3)(a). ATO Interpretative Decision 2004/114: Excise Payment of excise duty: lodgment of periodic settlement permissions - public holidays. Paragraph 1.21 of the Explanatory Memorandum to the Excise Amendment (Reducing business Compliance Burden) Bill 2011

[131] Excise Act 1901 paragraph 61C(3)(b)

[132] Excise Act 1901 paragraphs 61C(3)(c) and 61C(3)(d)

[133] Excise Act 1901 paragraphs 61C(3A)

[134] Excise Act 1901 paragraph 61C(8)(a), 61C(8)(b) and 61C(8)(c)

[135] Excise Act 1901 paragraph 61C(8)(c),

[136] Excise Act 1901 paragraphs 61C(8)(d) and 61C(8)(e)

[137] Excise Act 1901 subsection 61C(9)

[138] Excise Act 1901 section 58

[139] See www.ato.gov.au for the latest version of the Schedule.

[140] Excise Act 1901 section 59

[141] For an explanation of customs and excise tariff proposals, see www.parlinfoweb.aph.gov.au

[142] Excise Act 1901 subsections 59A(1) & (2)

[143] Excise Act 1901 subsection 59A(5)

[144] This allocation considers your normal delivery activity over a period of time. This period will take into account any aberrations and will be long enough to allow a representative average to be calculated.

[145] Excise Act 1901 subsection 59A(8)

[146] Excise Act 1901 section 154

[147] Excise Act 1901 section 155 and Taxation Administration Act 1953 section 359-60

[148] Excise Act 1901 section 60

[149] ATO Interpretative Decision ATO ID 2004/61 Excise: goods given away without payment of excise duty: but see 'How do I deliver samples?' in Chapter 7 - Remissions, refunds, drawbacks and exemptions.

[150] ATO Interpretative Decision ATO ID 2001/595 Excise: Liability to pay an amount equal to the licensed storage place.

[151] Excise Act 1901 section 162C

[152] Excise Act 1901 Subsection 61C(7).

[153] The settlement period usually specified in a PSP is seven days with lodgment of your excise return required by 4:00 pm on the first working day after the end of your settlement period.

[154] ATO Interpretative Decision ATO ID 2004/114 Excise Payment of excise duty: lodgment of periodic settlement permissions - public holidays. Paragraph 1.21 of the Explanatory Memorandum to the Excise Amendment (Reducing Business Compliance Burden) Bill 2011

[155] ATO Interpretative Decision ATO ID 2004/113 Excise Payment of Excise Duty: Periodic settlement permission returns.

[156] Excise Act 1901 section 61

[157] Excise Act 1901 section 61C

[158] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[159] Excise Act 1901 section 120

[160] The term used in Excise Act 1901 section 58 is 'entry for home consumption'

[161] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).

[162] See R v Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v F C Lovelock Pty Ltd (1970) 123 CLR 1. Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.

[163] Excise Act 1901 section 78

[164] Excise Regulation 2015, item 1, Clause 1 of Schedule 1

[165] The Macquarie Dictionary - Macquarie Multimedia Version 5.0.0

[166] Excise Regulation 2015, item 2, Clause 1 of Schedule 1

[167] Excise Regulation 2015, item 18, Clause 1 of Schedule 1

[168] Excise Act 1901 subsection 78(3)

[169] Excise Regulation 2015, Clause 2 of Schedule 1

[170] Excise Regulation 2015, item 2, Clause 2 of Schedule 1

[171] Excise Regulation 2015, item 3, Clause 2 of Schedule 1

[172] Excise Regulation 2015, item 4, Clause 2 of Schedule 1

[173] Excise Regulation 2015, item 5, Clause 2 of Schedule 1

[174] Excise Regulation 2015 item 8, Clause 2 of Schedule 1

[175] Excise Regulation 2015, item 9, Clause 2 of Schedule 1

[176] Excise Act 1901 subsection 77L(1)

[177] Excise Act 1901 subsection 77L(2)

[178] Excise Regulation 2015, section 22

[179] Excise Regulation 2015, section 23. A residential premises has the same meaning as given in the Fuel Tax Act 2006 . The meaning of 'carrying on an enterprise has the same meaning as given in the A New Tax System (Goods and Services Tax) Act 1999 .

[180] Excise Act 1901 subsection 77L(5)

[181] Excise Act 1901 subsection 77M(1)

[182] Excise Act 1901 subsection 77M(2)

[183] Excise Act 1901 section 117BA

[184] Excise Act 1901 section 117BA

[185] Excise Regulation 2015, item 1, Clause 1 of Schedule 1.

[186] Excise Regulation 2015, item 2, clause 1 of Schedule 1.

[187] Excise Regulation 2015, item 4, Clause 1 of Schedule 1.

[188] Excise Regulation 2015, item 3, Clause 1 of Schedule 1.

[189] Excise Act 1901 section 160A and Excise Regulation 2015, item 5, Clause 1 of Schedule 1

[190] Excise Regulation item 6, Clause 1 of Schedule 1

[191] Excise Regulation 2015 item 7, Clause 1 of Schedule 1

[192] Excise Regulation 2015, item 13, Clause 1 of Schedule1

[193] Excise Regulation 2015, items 14 and 15, Clause 1 of Schedule 1

[194] Excise Regulation 2015, items 16 and 17, Clause 1 of Schedule 1

[195] Excise Regulation 2015, items 19 and 20, Clause 1 of Schedule 1

[196] Excise Regulation 2015, item 18, Clause 1 of Schedule 1

[197] Excise Act 1901 section 79 and Excise Regulation 2015, section 14

[198] Excise Regulation 2015, subsection 15(1)

[199] Excise Regulation 2015, subsection 15(1)

[200] Excise Regulation 2015, subsection 15(2)

[201] Excise Regulation 2015, subsection 15(2)

[202] Excise Regulation 2015, subsection 15(1) and clause 1(2) of Schedule 1

[203] Excise Regulation 2015, section 16(1)

[204] Excise Regulation 2015, section 16(2)

[205] Excise Regulation 2015, section 16(3)

[206] Excise Act 1901 section 80

[207] Excise Act 1901 section 160A

[208] Excise Act 1901 section 64

[209] Excise Regulation 2015, Clause 2 of Schedule 1

[210] Excise Act subsection 160A(5)

[211] Excise Act 1901 paragraph 77HA(1)(a)

[212] Excise Act 1901 paragraph 77HA(1)(b)

[213] Excise Act 1901 subparagraph 77HA(1)(c)(i)

[214] Excise Act 1901 subsection 77HA(2)

[215] Excise Act 1901 section 77HB

[216] Excise Regulation 2015, Clause 2 of Schedule 1

[217] Excise Regulation 2015, section 10

[218] Excise Regulation 2015, section 11

[219] Excise Regulation 2015, item 7, Clause 1 of Schedule 1

[220] Excise Regulation 2015, item 3 subsection 16(1)

[221] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[222] Excise Act 1901 section 120(1)(vi) and 120(3)

[223] The term used in Excise Act 1901 section 58 is 'entry for home consumption'

[224] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).

[225] See R v Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v F C Lovelock Pty Ltd (1970) 123 CLR 1. Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.

[226] For example, a decision not to issue a movement permission under Excise Act 1901 section 61A

[227] Objections are governed by Part IVC of the Taxation Administration Act 1953 (TAA).

[228] These are usually conducted in the Administrative Appeals Tribunal or the Federal Court.

[229] Excise Act 1901 section 39Q

[230] Excise Act 1901 paragraph 162C(1)(c)

[231] Excise Act 1901 paragraphs 162C(1)(i) and (j)

[232] Taxation Administration Act 1953 section 14ZU

[233] Taxation Administration Act 1953 section 359-5

[234] Taxation Administration Act 1953 section 359-10

[235] Taxation Administration Act 1953 section 357-60

[236] Taxation Administration Act 1953 section 359-25

[237] Taxation Administration Act 1953 section 359-55

[238] Taxation Administration Act 1953 section 359-60 and Excise Act 1901 section 154 and section 155

[239] Excise Act 1901 section 5 and Crimes Act 1914 section 4D

[240] Excise Act 1901 section 127A

[241] Excise Act 1901 section 116

[242] Excise Act 1901 section 151

[243] Excise Act 1901 Part XA

[244] Excise Act 1901 subsections 117(2) and 117B(2)

[245] Excise Act 1901 section 129B

[246] Excise Act 1901 129F

[247] Excise Act 1901 section 6B

[248] As at April 2015 the Commonwealth department responsible for the administration of the Fuel Quality Standards Act 2000 is the Department of Environment

[249] The industry wide accepted method for temperature conversion for both density and volume produced by the American Society for Testing and Materials (ASTM)

[250] Excise Regulations 2015 section 24

[251] Excise Regulations 2015 subsection 24(3)

[252] It is included by 10(d) in the preamble to item 10 of the Schedule

[253] If this product is for use for any purpose other than in an aircraft it is classified to subitem 10.5 of the Schedule, which attracts duty at the rate of $0.389 per litre.

[254] If this product is for use for any purpose other than in an aircraft it is classified to subitem 10.16 of the Schedule, which attracts duty at the rate of $0.389 per litre.

[255] Civil Aviation Safety Authority.

[256] Excise Act 1901 subsection 77H(2)

[257] Excise Act 1901 subsection 77H(2)

[258] Excise Act 1901 section 77J

[259] Excise Act 1901 sub section 77H(2)

[260] Excise Act 1901 subsection 77H(2A)

[261] This can occur in the production of emulsified diesel/water blends (sometimes known as 'aquadiesel').

[262] Excise Tariff Act 1921 subsection 6G(2)

[263] Excise Tariff Act 1921 subsection 3(4)

[264] Excise Act 1901 section 77K

[265] Excise Act 1901 subsection 4(1)

[266] Excise Act 1901 subsection 4(1)

[267] Excise Regulations 2015, item 9, Clause 2 of Schedule 1

[268] Excise Act 1901 section 77HB

[269] Excise Regulations 2015, item 9, Clause 2 of Schedule 1

[270] Excise Act 1901 section 77HB

[271] Excise Act 1901 paragraph 77HA(1)(a)

[272] Excise Act 1901 paragraph 77HA(1)(b)

[273] Excise Act 1901 subsection 77HA)(1)(c)(i))

[274] Excise Act 1901 section 77HA(2)

[275] AATA 2013 99 Cooper Bros Holdings Pty Ltd trading as Triple R Waste Management and Commissioner of Taxation

[276] Excise Tariff Act 1921 subsection 3(6)

[277] Excise Act 1901 section 25

[278] Excise Act 1901 section 26

[279] Excise Act 1901 section 275

[280] Excise Act 1901 section 117A

[281] Excise Act 1901 section 61A

[282] Excise Act 1901 section 61

[283] Excise Act 1901 section 61C

[284] Excise Act 1901 section 51

[285] Excise Act 1901 section 120

[286] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[287] Excise Act 1901 section 49

[288] Excise Act 1901 section 52

[289] Excise Act 1901 section 92

[290] The term used in Excise Act 1901 section 58 is 'entry for home consumption'.

[291] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).

[292] See R v Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v F C Lovelock Pty Ltd (1970) 123 CLR 1. Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.

[293] Excise Act 1901 subsection 77H(5)

[294] Customs Act 1901 PART VAA

[295] This can occur in the production of emulsified diesel/water blends (sometimes known as 'aquadiesel').

[296] Excise Act 1901 section 25

[297] Excise Act 1901 section 26

[298] Excise Act 1901 section 27

[299] Excise Act 1901 section 117A

[300] Excise Act 1901 section 61A

[301] Excise Act 1901 section 61

[302] Excise Act 1901 section 61C

[303] Excise Act 1901 section 117B

[304] Excise Act 1901 section 51

[305] Excise Act 1901 section 120

[306] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[307] Excise Act 1901 section 49

[308] Excise Act 1901 section 52

[309] Excise Act 1901 section 92

[310] The term used in Excise Act 1901 section 58 is 'entry for home consumption'.

[311] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).

[312] See R v Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v F C Lovelock Pty Ltd (1970) 123 CLR 1. Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.

[313] 'Fuel tax' is defined in section 110-5 of the Fuel Tax Act 2006 and means 'duty that is payable on fuel under: (a) the Excise Act 1901 and the Excise Tariff Act 1921 ; or (b) under the Customs Act 1901 and the Customs Tariff Act 1995 ; other than any duty that is expressed as a percentage of the value of fuel for the purposes of section 9 of the Customs Tariff Act 1995 .

[314] Excise Act 1901 subsection 78(3)

[315] Excise Act 1901 section 77H

[316] Excise Act 1901 section 77J

[317] Excise Act 1901 subsection 78(3)

[318] Excise Act 1901 section 50

[319] Excise Act 1901 section 25

[320] Excise Act 1901 section 26

[321] Excise Act 1901 section 27

[322] Excise Act 1901 section 117A

[323] Excise Act 1901 section 61A

[324] Excise Act 1901 section 61

[325] Excise Act 1901 section 61C

[326] Excise Act 1901 section 51

[327] Excise Act 1901 section 120

[328] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[329] Excise Act 1901 section 49

[330] Excise Act 1901 section 52

[331] Excise Act 1901 section 92

[332] The term used in Excise Act 1901 section 58 is 'entry for home consumption'.

[333] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).

[334] See R v Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v F C Lovelock Pty Ltd (1970) 123 CLR 1. Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.

[335] Whilst the Excise laws do not define recycling, the Commissioner's view on whether recycling constitutes manufacture is expressed in paragraphs 66 to 75M of Excise Ruling 2012/1 Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts.

[336] Paragraph 66 of ER 2012/1

[337] Example 9 of ER 2012/1

[338] Example 10 of ER 2012/1

[339] Excise tariff item 10 paragraph (d)

[340] Excise Tariff item 15

[341] Excise Act 1901 section 77J

[342] Excise (Volume-recycled waste oil) Determination 2006 (No. 2) and Explanatory Statement

[343] Excise duty rate at time of publication April 2015

[344] Excise Regulation 2015, item 18, subclause 1 of Schedule 1

[345] Fuel Tax Act 2006 section 110-5. Note products that are oils classified to item 15 of the Schedule to the Excise Tariff Act 1921 are not taxable fuels.

[346] Excise Act 1901 section 25

[347] Excise Act 1901 section 26

[348] Excise Act 1901 section 27

[349] Excise Act 1901 section 117A

[350] Excise Act 1901 section 61A

[351] Excise Act 1901 section 61

[352] Excise Act 1901 section 61C

[353] Excise Act 1901 section 51

[354] Excise Act 1901 section 120

[355] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[356] Excise Act 1901 section 49

[357] Excise Act 1901 section 52

[358] Excise Act 1901 section 92

[359] The term used in Excise Act 1901 section 58 is 'entry for home consumption'.

[360] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).

[361] See R v Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v F C Lovelock Pty Ltd (1970) 123 CLR 1. Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.