Document ID: chunk:federal_register_of_legislation:C2024C00486:section:77fm
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 77FM
Character Range: 169602–170451

77FM  Spirit blending is to be treated as manufacture
 (1) Subject to subsection (2), for greater certainty so far as concerns the application of the provisions of this Act, spirit blending to produce spirit is taken to constitute the manufacture of that spirit.
 (2) For the purposes of this Act, spirit blending to produce spirit is taken not to constitute the manufacture of that spirit if the spirit blending occurred in circumstances specified in an instrument under subsection (3).
 (3) The CEO may, by legislative instrument, specify circumstances for the purposes of subsection (2).
 (4) Subsection (1) does not imply that, in the absence of such a provision, the blending of substances (whether spirit or not) would not constitute the manufacture of the substance produced by the blending.

Part VIIB—Special provisions relating to fuel