Excise (Spirit blending exemptions) Determination 2020 (No.1) (Cth)

Legislative Instrument

Excise (Spirit blending exemptions) Determination 2020 (No.1)

I, Louise Clarke, Deputy Commissioner of Taxation, Policy, Analysis and Legislation, make this determination under subsection 77FM(3) of the Excise Act 1901 (Excise Act).

Louise Clarke Deputy Commissioner of Taxation Dated: 6 August 2020

1. Name of instrument This legislative instrument is the Excise (Spirit blending exemptions) Determination 2020 (No.1).

2. Commencement This instrument commences on the day after it is registered on the Federal Register of Legislation.

3. Application This instrument applies to circumstances that occur on or after the date of commencement.

4. Determination Under subsection 77FM(3) of the Excise Act, the CEO may determine specific circumstances where the blending of spirit to produce spirit is not taken to constitute the manufacture of that spirit under the Excise Act.

By setting out in this determination the circumstances in which spirit blending to produce spirit is not considered the manufacture of that spirit for excise purposes, this ensures such spirit blending will not fall into the excise system and its regulatory requirements.

Blending circumstances

Spirit blending to produce spirit is taken not to constitute the manufacture of a spirit described by item 3 of the Schedule in the following circumstances:

(a) the incidental blending that occurs where spirit, whether previously entered for home consumption or not, is placed in a vessel or container with remnants of a spirit or another substance.

(b) the blending of spirit that has been previously entered for home consumption under subitems 3.5, 3.6 and 3.7 of the Schedule with like spirit also previously entered for home consumption under the same tariff subitem, or another substance, by a person who has approval under the Excise Act to use that spirit and the blending occurs as an incident of employing the spirit in a manner commensurate with the tariff subitem.