Document ID: chunk:federal_register_of_legislation:C2024C00486:section:77h:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 77H (pt 2/2)
Character Range: 173459–175044

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 10(g) of the Schedule to the Excise Tariff Act 1921 if, for each amount in the blend, either of the following applies to the amount:
 (a) the amount is subject to a remission (whether in full or in part) of excise duty or a duty of Customs on the grounds that the amount is not used, or intended for use, in an internal combustion engine in either a motor vehicle or a vessel;
 (b) the amount is not subject to excise duty or a duty of Customs because the amount was manufactured, produced or imported before 1 December 2011.

Legislative instrument
 (3) 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 the circumstances specified in an instrument under subsection (4) exist.
 (4) The CEO may, by legislative instrument, specify circumstances for the purposes of subsection (3).

Definitions
 (5) In this section:
eligible goods means goods covered by paragraph 10(a), (b), (c), (d), (da), (db), (dc), (e) or (f) of the Schedule to the Excise Tariff Act 1921.
relevant fuel means:
 (a) gasoline for use in aircraft; or
 (b) kerosene for use in aircraft; or
 (c) LPG; or
 (d) liquefied natural gas; or
 (e) compressed natural gas that is classified to subitem 10.19C of the Schedule to the Excise Tariff Act 1921.