Fuel Tax Regulations 2006
Select Legislative Instrument 2006 No. 176 as amended
made under the
Fuel Tax Act 2006
This compilation was prepared on 1 December 2011
taking into account amendments up to SLI 2011 No. 196
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra
Contents
Part 1‑1 Preliminary
1 Name of Regulations [see Note 1]
2 Commencement [see Note 1]
3 Definitions
Part 3‑1 Basic rules
41‑10 Fuel tax credit for fuel to be sold or packaged
43‑7 Working out the effective fuel tax for fuel blends
43‑10 Reducing the amount of fuel tax credit: conversion of amount of road user charge
Notes
Part 1‑1 Preliminary
1 Name of Regulations [see Note 1]
These Regulations are the Fuel Tax Regulations 2006.
2 Commencement [see Note 1]
These Regulations commence on the day on which the Fuel Tax Act 2006 commences.
3 Definitions
In these Regulations:
Act means the Fuel Tax Act 2006.
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 (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.
43‑7 Working out the effective fuel tax for fuel blends
(1) For paragraph 43‑7 (1) (b) of the Act, a prescribed requirement is that the taxable fuel must:
(a) be a blend of petrol and ethanol; and
(b) contain an amount of ethanol that is 10% or less of the total amount of the fuel.
Example
The expression ‘E10’ in the fuel blend of that name is a claim that the blend contains 10% or less of ethanol.
(2) For paragraph 43‑7 (2) (b) of the Act, a prescribed requirement is that the taxable fuel must:
(a) be a blend of diesel and biodiesel; and
(b) contain an amount of biodiesel that is 20% or less of the total amount of the fuel.
Examples
1 The expression ‘B10’ in the fuel blend of that name is a claim that the blend contains 10% or less of biodiesel.
2 The expression ‘B20’ in the fuel blend of that name is a claim that the blend contains 20% or less of biodiesel.
43‑10 Reducing the amount of fuel tax credit: conversion of amount of road user charge
(1) For subsection 43‑10 (7) of the Act, an amount of road user charge for taxable fuel that is expressed as cents for each litre of the fuel may be converted to cents for each kilogram of the fuel by multiplying the amount by 1.333.
(2) Subregulation (1) does not apply to a kind of taxable fuel if the Transport Minister:
(a) determines, by legislative instrument, another conversion rate for the kind of taxable fuel; or
(b) determines, under paragraph 43‑10 (7) (b) of the Act, a rate for each kilogram of the kind of fuel.
Notes to the Fuel Tax Regulations 2006
Note 1
The Fuel Tax Regulations 2006 (in force under the Fuel Tax Act 2006) as shown in this compilation comprise Select Legislative Instrument 2006 No. 176 amended as indicated in the Tables below.
Table of Instruments
Year and | Date of FRLI registration | Date of | Application, saving or |
2006 No. 176 | 30 June 2006 (see F2006L02007) | 1 July 2006 (see r. 2) |
|
2006 No. 365 | 14 Dec 2006 (see F2006L04001) | 15 Dec 2006 | — |
2011 No. 196 | 24 Oct 2011 (see F2011L02115) | 1 Dec 2011 (see r. 2) | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
R. 41‑10........ | rs. 2006 No. 365 |
R. 43‑7......... | ad. 2011 No. 196 |
R. 43‑10........ | ad. 2011 No. 196 |