EXCISE ACT 1901

PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL  

SECTION 77G   DEFINITIONS  

77G(1)  
For greater certainty so far as concerns the application of the provisions of this Act, fuel blending to produce goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 is taken to constitute the manufacture of those goods.

77G(2)  
Subsection (1) does not imply that, in the absence of such a provision, the blending of substances (whether fuel products or not) would not constitute the manufacture of the substance produced by the blending.

77G(3)  
In this section:

fuel product
means:


(a) any excisable goods classified to item 10, 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921 ; or


(b) any imported goods that would be classified to item 10 or 15 of that Schedule if they were manufactured in Australia.




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