Fuel Tax Amendment Regulations 2006 (No. 1) (Cth)

Fuel Tax Amendment Regulations 2006 (No. 1)¹

Select Legislative Instrument 2006 No. 365

I, PHILIP MICHAEL JEFFERY, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Fuel Tax Act 2006.

Dated 13 December 2006

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

PETER CRAIG DUTTON

Minister for Revenue and Assistant Treasurer

Name of Regulations

These Regulations are the Fuel Tax Amendment Regulations 2006 (No. 1).

Commencement

These Regulations commence on the day after they are registered.

Amendment of Fuel Tax Regulations 2006

Schedule 1 amends the Fuel Tax Regulations 2006.

Schedule 1 Amendment

(regulation 3)

[1] Regulation 41‑10

substitute

41‑10Fuel 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 (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: (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)	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.
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.

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See