Document ID: chunk:federal_register_of_legislation:C2011A00068:clause:1_28:p2
Version: federal_register_of_legislation:C2011A00068
Segment Type: clause
Provision Reference: sch 1 cl 28 (pt 2/2)
Character Range: 19043–20109

this section apply, the Commissioner may determine, by legislative instrument, rules for working out the proportions of one or more of the constituents of the blends.
Note: The rules may make different provision for different blends or different classes of blends (see subsection 33(3A) of the Acts Interpretation Act 1901).

Working out the fuel tax for certain fuels containing ethanol
 (7) Work out the *effective fuel tax under subsection 43‑5(2) for taxable fuel:
 (a) that you acquired, manufactured or imported; and
 (b) that is a blend containing ethanol; and
 (c) to which neither subsection (1) nor (2) of this section applies;
as if a grant under a funding agreement with the Commonwealth connected with a program called the Ethanol Production Grants Program was payable for all the ethanol.
Note: As you may not know whether the ethanol contained in the blend is imported or produced domestically, subsection (7) requires you to work out the effective fuel tax assuming that the ethanol was produced domestically and had attracted the payment of a grant.