the Fuel Tax (Fuel Blends) Determination 2006 (No. 1 )
Reference: EXC 2006/10
Document type: Legislative Instrument
Enabling act: Fuel Tax Act 2006
Date of issue: 30 June 2006
Signatory: Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation
Registration number: F2006L02186
Registration date: 30 June 2006


1. This determination may be cited as the Fuel Tax (Fuel Blends) Determination 2006 (No. 1 ).: Legislative instrument 2. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. The determination has effect from 1 July 2006.: Object 4. Under section 95-5 of the Fuel Tax Act, the Commissioner of Taxation may determine that a blend of a fuel and another product does not constitute a fuel for the purposes of the Fuel Tax Act. Application | 5. This determination applies to blends that are produced on or after 1 July 2006.: Interpretation 6. In this determination: CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. taxable fuel means taxable fuel as defined in section 110-5 of the Fuel Tax Act but only if they are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Excise Tariff Act 1921 . v/v means volume to volume. CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. taxable fuel means taxable fuel as defined in section 110-5 of the Fuel Tax Act but only if they are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Excise Tariff Act 1921 . v/v means volume to volume. Where a blend is not a fuel 7. A blend of a taxable fuel and another product or other products is not a fuel for the purposes of the fuel tax law where: (i) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (ii) it can be demonstrated that the blend contains a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (iii) it can be demonstrated that the blend contains more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume. (i) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (ii) it can be demonstrated that the blend contains a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (iii) it can be demonstrated that the blend contains more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume. 8. This applies whether or not the blend contains other substances. Example : The following blends are not marketed or sold for use as fuel in an internal combustion engine : (a) 90% toluene with 10% v/v methyl ethyl ketone (b) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other Alcohol ) (c) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol Other Alcohol ) Under this determination, blends (a) and (b) do not constitute fuel for the purposes of the fuel tax law ; blend (c) is a fuel for those purposes . Example : The following blends are not marketed or sold for use as fuel in an internal combustion engine : (a) 90% toluene with 10% v/v methyl ethyl ketone (b) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other Alcohol ) (c) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol Other Alcohol ) Under this determination, blends (a) and (b) do not constitute fuel for the purposes of the fuel tax law ; blend (c) is a fuel for those purposes . (a) 90% toluene with 10% v/v methyl ethyl ketone (b) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other Alcohol ) (c) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol Other Alcohol ) Schedule Item Product CAS Registry Number Minimum concentration % v/v 1 Tertiary butyl alcohol 75-65-0 0.5 2 Other alcohols (other than methanol, ethanol and isopropyl alcohol) - 10.0 3 Ketones - 10.0 4 Methyl tertiary butyl ether 1634-04-4 1.0 5 Di-isopropyl ether 108-20-3 1.0 6 Other ethers - 10.0 7 Esters - 10.0 8 Surfactants 1.0 9 Silicone Oils 2.0 10 Oleic Acid 112-80-1 2.0 11 Water - 5.0