Excise (Blending Exemptions) Instrument 2024 (Cth)

Excise (Blending Exemptions) Instrument 2024

I, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument.

Dated 19 August 2024

Ben Kelly Deputy Commissioner of Taxation

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Schedules 6 Specified circumstances Schedule 1—Repeals Excise (Blending Exemptions) Determination 2014 (No. 1)

1 Name This instrument is the Excise (Blending Exemptions) Instrument 2024.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under subsection 77H(4) of the Act.

4 Definitions Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) Duty or Excise duty; (b) fuel; (c) LPG. In this instrument: Act means the Excise Act 1901. eligible goods has the meaning given by subsection 77H(5) of the Act. motor vehicle has the meaning given by section 995-1 of the Income Tax Assessment Act 1997, except that it does not include a vehicle: (a) designed merely to move goods with a forklift that is for use primarily off public roads; or (b) of a kind prescribed by regulations made for the purposes of paragraph 41‑10(4)(b) of the Fuel Tax Act 2006. Excise Tariff Schedule means the Schedule to the Excise Tariff Act 1921. prescribed container or tank means: (a) a container that is capable of containing not more than 210 kilograms of LPG; (b) a tank at a residential premises in which blending of eligible goods occurs, where the resultant blend is not for use in carrying on an enterprise; or (c) a tank that is for use in a system for supplying LPG to at least two residential premises (whether or not the system also supplies fuel to premises other than residential premises). v/v means volume per volume, which is a measure of the concentration of a substance in a solution.