Document ID: chunk:federal_register_of_legislation:F2016L01519:body:0:p1
Version: federal_register_of_legislation:F2016L01519
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Legislative Instrument

Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 2)

I, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under section 65 of the Excise Act 1901 ('Excise Act').

Deborah Jenkins
Acting Deputy Commissioner of Taxation
Dated: 13/9/2016

Name of determination

     1. This determination may be cited as the Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 2).

    Commencement

    2.             This determination commences on the day after it is registered.

    Repeal of previous determination

    3.     Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 1) (the previous determination) - F2016L00133, registered on 22 February 2016, is repealed on commencement of this determination.

    Determination

    5.             This determination is a legislative instrument for the purposes of the Legislation Act 2003 ('Legislation Act').

    6.             This determination applies to liquid fuel delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement.

    Object

    6.             Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods including fuel.

    7.             These rules govern the volume of liquid fuel for the purposes of working out the amount of excise duty payable on such fuel.

    Determining the volume of fuel

    8.             The volume of liquid fuel for working out the amount of excise duty payable must be determined at the time of delivery for home consumption using one of the permissible methods.

    9.                  Permissible methods for determining the volume of fuel are:

          1. Method 1 – depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 10(a) or 10(b) below to convert the volume of the fuel to 15º Celsius; or

         b.      Method 2 – measurement of volume at ambient temperature.

    10.              For the purposes of sub-paragraph 9(a), the appropriate temperature correcting method depends on the type of liquid fuel as follows:

          1. For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel to 15° Celsius; or

         b.      For fuel classifiable to sub-item 10.20 of the Schedule,

           1. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m3 at 15°C; or
           2. the use of the Practical Alcohol Tables, to convert the volume of the fuel ethanol to 20° Celsius and then