Document ID: chunk:federal_register_of_legislation:C2024C00486:section:77h:p1
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 77H (pt 1/2)
Character Range: 171246–173671

77H  Blending exemptions
 (1) Goods that are the product of the blending of 1 or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 if:
 (a) both:
 (i) for each of the eligible goods and other substances, excise duty or a duty of Customs has been paid (unless the applicable duty when entered for home consumption was nil); and
 (ii) apart from any denatured ethanol for use as fuel in an internal combustion engine, or biodiesel, the rate of each of those duties is the same; or
 (b) the goods are covered by a determination in force under subsection 95‑5(1) of the Fuel Tax Act 2006.
 (2) However, subsection (1) does not apply if any of the eligible goods or other substances on which excise duty or a duty of Customs has been paid are taxable fuel for which any entity has been entitled to a fuel tax credit under the Fuel Tax Act 2006.

Matters to be disregarded in determining whether same rate
 (2AA) For the purposes of paragraph (1)(a), in determining whether excise duty or a duty of Customs has been paid at the same rate on all the eligible goods and the other substances (if any), disregard:
 (a) any indexation of rates under section 6A of the Excise Tariff Act 1921; and
 (b) any indexation of rates under section 19 of the Customs Tariff Act 1995; and
 (c) any changes of rates under the Excise Tariff Act 1921 as a result of amendments of that Act by Part 1 of Schedule 1 to the Excise Tariff Amendment (Fuel Indexation) Act 2015; and
 (d) the effect of sections 19AAB and 19AAC of the Customs Tariff Act 1995.

Blends of a relevant fuel that is not subject to remission
 (2A) Goods that are the product of the blending of amounts of one kind of relevant fuel are taken not to be goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 if both of the following apply:
 (a) none of the amounts of the relevant fuel are subject to a remission (either in full or in part) of excise duty or a duty of Customs;
 (b) excise duty or a duty of Customs that is payable on the amounts of the relevant fuel has been paid.

Blends of LPG or liquefied natural gas that is subject to remission or not subject to duty
 (2B) Goods that are the product of the blending of amounts of one kind of relevant fuel that is either LPG or liquefied natural gas are taken not to be goods covered by paragraph