Document ID: chunk:federal_register_of_legislation:F2024L01120:clause:1_6
Version: federal_register_of_legislation:F2024L01120
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 2974–4908

6  Specified circumstances
  For the purposes of subsection 77H(3) of the Act, goods that are the product of the blending of one or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph 10(g) of the Excise Tariff Schedule in circumstances where:
 (a) oil and gasoline are blended for use as two-stroke gasoline and duty has been paid on the:
 (i) oil at the rate specified in item 15 of the Excise Tariff Schedule; and
 (ii) gasoline at the rate specified in subitem 10.5 of the Excise Tariff Schedule;
 (b) an incidental blend occurs because eligible goods are placed in a tank containing remnants of eligible goods or another substance;
 (c) diesel or biodiesel, on which duty has been paid, is blended with stabilised crude petroleum oil not covered by paragraph 10(a) of the Excise Tariff Schedule;
 (d) eligible goods, on which duty has been paid, are blended with a dye;
 (e) eligible goods, on which duty has been paid, are blended with prepared additives and:
 (i) the prepared additives enhance the performance of an internal combustion engine or assist in its maintenance;
 (ii) the prepared additives are not methanol or eligible goods (or their imported equivalents); and
 (iii) if the resultant blend is packaged into packages of more than 10 litres capacity, the total amount of all prepared additives in the blend does not exceed 0.5% v/v; or
 (f) the goods are the product of the blending of amounts of LPG without other substances and:
 (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid;
 (ii) the blending occurs in a prescribed container or tank; and
 (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine.