Consequential amendment to the taxation of aviation and gaseous fuels

This measure amended the excise treatment for:

• the blending of like gaseous fuels entered at different duty rates or that have been subject to a full or partial remission
• the blending of like aviation fuels entered at different duty rates.

Gaseous fuels are liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG). Aviation fuels are kerosene and gasoline for use in aircraft.

The measure received royal assent on 21 June 2012.

Legislation and supporting material

The following legislation received royal assent on 21 June 2012:

• Tax Laws Amendment (2012 Measures No. 3) Act 2012
• Explanatory Memorandum.

More information For more information refer to: Taxation of alternative fuels Excise essentials.