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Excise guidelines for the fuel industry

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FOOTNOTES



[1]   Commonwealth of Australia Constitution Act section 90
[2]   Ha & Anor v. State Of New South Wales & Ors; Walter Hammond & Associates Pty Limited v. State Of New South Wales & Ors 97 ATC 4674 .
[3]   Ha & Anor v. State Of New South Wales & Ors; Walter Hammond & Associates Pty Limited v State Of New South Wales & Ors 97 ATC 4674 at page 4684 per Brennan CJ, McHugh, Gummow and Kirby JJ.
[4]   For an explanation of customs and excise tariff proposals, see www.parlinfoweb.aph.gov.au  
[5]   Excise Act 1901 section 25
[6]   Excise Act 1901 subsection 4(1) (definition of 'storage licence') and Part IV
[7]   Excise Act 1901 section 61A
[8]   Excise Act 1901 section 7 and Excise Tariff Act 1921 section 1A
[8A]   ATO ID 2011/48: Excise and the number of premises specified in a licence to manufacture.
[9]   Excise Act 1901 section 4 - The term 'licensed manufacturer' means 'a person or partnership who holds a manufacturer licence'.
[10]   Excise Act 1901 Division 1 of Part III
[11]   Federal Commissioner of Taxation v. Jax   Tyres Pty Ltd (1984) 58 ALR 138 ; (1984) 5 FCR 257 ; (1984) 16 ATR 97 ; 85 ATC 4001 ; M.P. Metals Pty Ltd v. Federal Commissioner of Taxation (1967-1968) 117 CLR 631 ; (1968) 40 ALJR 538 ; (1968) 14 ATD 407 ; Commissioner of Taxation v. Softex Industries Pty Ltd (2001) 107 FCR 111 ; (2001) 191 ALR 724 : (2001) 46 ATR 512 ; 2001 ATC 4184 ; [2001] FCA 397 ; Re Searls Ltd (1933) 33 SR (NSW) 7.
[11A]   Excise Act 1901 section 77HB
[11B]   11B Excise Act 1901 section 77HA
[12]   Excise Act 1901 section 77G
[13]   Excise Act 1901 section 77H
[14]   Excise Act 1901 paragraph 77H(1)(a)
[15]   Where it is unclear whether certain blends constitute a fuel that can be used as a fuel in an internal combustion engine, the Commissioner is able to make a determination under subsection 95-5(1) of the Fuel Tax Act that blends of fuel and other products do not constitute a fuel.
[16]   Excise Act 1901 paragraph 77H(1)(b)
[17]   The CEO may, by legislative instrument, exclude certain blends from being covered by 10(g) of the Schedule to the Excise Tariff Act 1921. These blends would be determined not to cause a risk to the revenue or risk the integrity of other measures.
[17A]   Excise Act 1901 subsection 77H(2)
[17B]   Refer to ER 2012/D1: Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts
[17C]   Refer to ER 2012/D1: Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts
[17D]   Transitional licensing arrangements under the Taxation of Alternative Fuels Legislation Amendment Act 2011 Schedule 2 items 1 to 4 allowed for the manufacture of liquefied natural gas, liquefied petroleum gas and compressed natural gas pending the granting of a licence to manufacture. The manufacturer was required to apply for a licence to manufacture these excisable goods within a specified time.
[18] <   Customs Act 1901 section 105B
[19]   Excise Act 1901 section 27
[20]   Excise Act 1901 section 51
[21]   Excise Act 1901 subsection 4(1) definition of 'storage licence'.
[22]   Excise Act 1901 section 53
[23]   Excise Act 1901 section 60
[24]   Excise Act 1901 section 62
[25]   Excise Act 1901 61A
[26]   Excise Act 1901 section 26
[27]   Excise Act 1901 section 58 and section 61C
[28]   Excise Act 1901 section 54
[29]   Excise Act 1901 section 49
[30]   Excise Act 1901 section 52
[31]   Excise Act 1901 section 58 and section 61C
[32]   Excise Act 1901 section 54
[33]   Excise Act 1901 subsection 86(2)
[34]   Excise Act 1901 section 87
[35]   Crimes Act 1914 section 6
[36]   Criminal Code Act 1995 sections 11.1, 11.2 and 11.5
[37]   Excise Act 1901 section 87AA
[38]   Excise Act 1901 section 91
[39]   Excise Act 1901 section 46
[40]   Excise Act 1901 section 106
[41]   Excise Act 1901 section 50
[42]   Excise Act 1901 section 39E
[43]   Excise Act 1901 section 39O
[44]   Excise Act 1901 section 39
[45]   Excise Act 1901 sections 25 & 117
[46]   Excise Act 1901 section 6A
[47]   Excise Act 1901 section 25
[47A]   Transitional licensing arrangements under the Taxation of Alternative Fuels Legislation Amendment Act 2011 Schedule 2 items 1 to 4 allowed for the manufacture of liquefied natural gas, liquefied petroleum gas and compressed natural gas pending the granting of a licence to manufacture. The manufacturer was required to apply for a licence to manufacture these excisable goods within a specified time.
[48]   Excise Act 1901 section 26
[49]   Excise Act 1901 section 27
[50]   Excise Act 1901 section 117
[51]   Excise Act 1901 section 120
[52]   Excise Act 1901 section 51
[53]   Excise Act 1901 section 49
[54]   Excise Act 1901 section 52
[55]   Excise Act 1901 section 92
[56]   Excise Act 1901 sections 39B and 39C
[57]   Excise Act 1901 paragraphs 39B(e) and 39B(f)
[58]   Excise Act 1901 subsection 39B(f)                          
[59]   Excise Act 1901 subsection 39A(2)(f); Income Tax Assessment Act 1997 section 995-1 ; Income Tax Assessment Act 1936 subsection 318(1)
[60]   Income Tax Assessment Act 1997 section 995-1 for definition of Relative for this purpose.
[61]   Income Tax Assessment Act 1936   subsection 318(1)
[62]   Income Tax Assessment Act 1936   subsection 318(7)
[63]   Income Tax Assessment Act 1936   subsection 318(2)
[64]   Income Tax Assessment Act 1936   subsection 318(3)
[65]   Income Tax Assessment Act 1936   subsection 318(4)
[66]   Excise Act 1901 paragraph 39A(2)(fa)
[67]   Excise Act 1901 paragraphs 39A(2)(g) and 39A(2)(h)
[68]   Excise Act 1901 paragraph 39A(2)(i)
[69]   Excise Act 1901 paragraph 39A(2)(ia)
[70] Note this does not indicate that a licence would be granted to produce or manufacture for personal use as other factors may result in refusal to grant a licence.
[71]   Excise Act 1901 paragraph 39(2)(j)
[72]   Excise Act 1901 paragraph 39A(2)(k)
[73]   Excise Tariff Act 1921 section 5
[74]   Excise Act 1901 paragraph 39A(2)(l)
[75] Martino and Australian Taxation Office [2002] AATA 1242 .
[76]   Excise Act 1901 paragraph 39G(1)(k)
[77]   Excise Act 1901 subsection 39D(4) & section 39DA
[78]   Excise Act 1901 subsection 39D(1)
[79]   Excise Act 1901 subsection 39D(3)
[80]   Excise Act 1901 section 39Q
[81]   Excise Act 1901 sections 16 to 22
[82]   Excise Act 1901 section 39Q
[83]   Excise Act 1901 subsection 39F(4)
[84]   Excise Act 1901 section 120
[85]   Note that this is different to the consideration for granting a licence. In granting a licence we can take into account any misleading statement, or if you knowingly made a false statement, in your application. For suspension or cancellation we can consider any statement you make to us in relation to excise matters.
[86]   Excise Act 1901 subsection 39L(4)
[87]   Excise Act 1901 subsection 39L(3)
[88]   Excise Act 1901 subsections 39G(1) and 39L(1)
[89]   Excise Act 1901 section 26
[90]   Excise Act 1901 section 39K
[91]   Excise Act 1901 subsection 39K(6)
[92]   Excise Act 1901 subsection 39N(2)
[93]   Excise Act 1901 section 39Q
[94]   Excise Act 1901 subsections 39J(2) and 39L(5)
[95]   Excise Act 1901 section 39P
[96]   Excise Act 1901 section 39K(1)(a)
[97]   Excise Act 1901 section 39K(1)(b)
[98]   Excise Act 1901 subsection 39M(1)
[99]   This does not mean movements within the bounds of your licensed premises, rather movements from licensed premises to another place.
[100]   Excise Act 1901 section 61A
[101]   Excise Act 1901 sections 16 to 22
[102]   Excise Act 1901 section 60
[103]   While there is no specific provision in the Excise Act which allows permissions to be cancelled (unlike licences), in accordance with subsection 33(3) of the Acts Interpretations Act 1901 the power to grant the permission provides the power to cancel the permission.
[104]   Excise Act 1901 section 117A
[105]   Excise Act 1901 section 61A
[106]   Excise Tariff Act 1921 subsection 5(1)
[107]   Excise Act 1901 section 61
[108]   Excise Act 1901 section 61C
[109]   Excise Act 1901 paragraph 58(1)(a)
[110]   Excise Act 1901 section 61C
[110A]   Excise Act 1901 paragraph 61C(1)(a)
[110B]   Excise Act 1901 subsection 61C(1A)
[110C]   Excise Act 1901 subsection 61C(1B)
[110D]   Excise Act 1901 subparagraphs 61C(1)(b)(i) and 61C(1)(b)(ii)
[110E]   Excise Act 1901 subparagraph 61C(1)(b)(ii)
[110F]   As defined by section 328-110 (other than subsection 328-110(4)) of the Income Tax Assessment Act 1997
[110G]   Excise Regulations 1925 regulation 15
[110H]   Excise Act 1901 subsections 61C(1C) and 61C(1E) and subsections 61(5) to 61(7)
[110I]   Excise Act 1901 paragraph 61C(1C)(b)
[110J]   Excise Act 1901 paragraphs 162C(1)(d), 162C(1)(e) or 162C(1)(f)
[110K]   Excise Act 1901 paragraph 61C(3)(a). ATO Interpretative Decision 2004/114: Excise Payment of excise duty: lodgment of periodic settlement permissions - public holidays. Paragraph 1.21 of the Explanatory Memorandum to the Excise Amendment (Reducing business Compliance Burden) Bill 2011.
[110L]   Excise Act 1901 paragraph 61C(3)(b)
[110M]   Excise Act 1901 paragraphs 61C(3)(c) and 61C(3)(d)
[110N]   Excise Act 1901 paragraphs 61C(3A)
[110O]   Excise Act 1901 paragraph 61C(8)(a), 61C(8)(b) and 61C(8)(c)
[110P]   Excise Act 1901 paragraph 61C(8)(a), 61C(8)(b) and 61C(8)(c)
[110Q]   Excise Act 1901 paragraphs 61C(8)(d) and 61C(8)(e)
[110R]   Excise Act 1901 subsection 61C(9)
[111]   Excise Act 1901 section 58
[112]   See www.ato.gov.au for the latest version of the Schedule.
[113]   Excise Act 1901 section 59
[114]   For an explanation of customs and excise tariff proposals, see www.parlinfoweb.aph.gov.au
[115]   Excise Act 1901 subsections 59A(1) & (2)
[116]   Excise Act 1901 subsection 59A(5)
[117]   This allocation considers your normal delivery activity over a period of time. This period will take into account any aberrations and will be long enough to allow a representative average to be calculated.
[118]   Excise Act 1901 subsection 59A(8)
[119]   Excise Act 1901 subsection 61C(5)
[120]   Excise Act 1901 section 154
[120A]   Excise Act 1901 section 155 and Taxation Administration Act 1953 section 359-60
[121]   Excise Act 1901 section 60
[122]   ATO Interpretative Decision ATOID 2004/61 Excise: goods given away without payment of excise duty:   but see 'How do I deliver samples?' in Chapter 7 - Remissions, refunds, drawbacks and exemptions.
[123]   ATO Interpretative Decision ATOID 2001/595 Excise: Liability to pay an amount equal to the licensed storage place.
[124]   ATO Interpretative Decision ATOID 2004/50 Excise: accounting for excisable goods for the purposes of section 60 of the Excise act 1901.
[125]   Excise Act 1901 section 162C
[126]   ATO Interpretative Decision ATOID 2005/226 Excise : cancellation of periodic settlement permission.
[126A]   Excise Act 1901 paragraph 162C(d) and paragraph 162C(f)
[127]   The settlement period usually specified in a PSP is seven days with lodgment of your excise return required by 4:00 pm on the first working day after the end of your settlement period.
[128]   Generally, you will not be required to lodge a return where you did not make any deliveries during the settlement period.
[129]   ATO Interpretative Decision ATOID 2004/114 Excise Payment of excise duty: lodgment of periodic settlement permissions - public holidays.
[130]   ATO Interpretative Decision ATOID 2004/113 Excise Payment of Excise Duty: Periodic settlement permission returns.
[131]   Excise Act 1901 section 61
[132]   Excise Act 1901 section 61C
[133]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[134]   Excise Act 1901 section 120
[135]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[136]   See R v. Lyons (1906) 3 CLR 770 ; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279 ; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1 .
[137]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[138]   Excise Act 1901 section 78
[139]   Excise Regulations 1925 paragraph 50(1)(a)
[140]   The Macquarie Dictionary - Macquarie Multimedia Version 5.0.0
[141]   Excise Act 1901 subsection 78(3)
[142]   Excise Regulations 1925 paragraph 50(1)(b)
[143]   Excise Regulations 1925 paragraph 50(1)(ta)
[143A]   Excise Regulations 1925 Schedule 1 subitem 8(a) and subitem 9(a)
[143B]   Excise Regulations 1925 Schedule 1 subitem 8(b) and subitem 9(b)
[143C]   Excise Act 1901 subsection 77L(1)
[143D]   Excise Act 1901 subsection 77L(2)
[143E]   Excise Regulations 1925 subregulation 49AAA(1)
[143F]   Excise Regulations 1925 subregulation 49AAA(2)
[143G]   Excise Regulations 1925 subregulations 49AAB(2) and 49AAB(3). A residential premises has the same meaning as given in the Fuel Tax Act 2006. The meaning of 'carrying on an enterprise has the same meaning as given in the A New Tax System (Goods and Services Tax) Act 1999.
[143H]   Excise Act 1901 subsection 77L(5)
[143I]   Excise Act 1901 subsection 77M(1)
[143J]   Excise Act 1901 subsection 77M(2)
[143K]   Excise Act 1901 section 117BA
[143L]   Excise Act 1901 section 117BA
[144]   Excise Regulations 1925 paragraph 50(1)(a)
[145]   Excise Regulations 1925 paragraph 50(1)(b)
[146]   Excise Regulations 1925 paragraph 50(1)(c)
[147]   Excise Regulations 1925 paragraph 50(1)(d)
[148]   Minister of State does not include State Ministers.
[149]   Excise Regulations 1925 paragraph 50(1)(db)
[150]   Excise Regulations 1925 paragraph 50(1)(v)
[151]   Excise Regulations 1925 subregulation 50(6)
[152]   Excise Regulations 1925 paragraph 50(1)(zza)
[153]   Excise Regulations 1925 paragraph 50(1)(tb)
[154]   Excise Act 1901 section 79 and Excise Regulations 1925 subregulation 76(2)
[155]   Excise Regulations 1925 subregulation 78A(1)
[156]   Excise Regulations 1925 subregulation 78A(4)
[157]   Excise Regulations 1925 regulation 78B
[158]   Excise Act 1901 section 80
[159]   Excise Act 1901 section 160A
[160]   Excise Act 1901 section 64
[161]   Excise Regulations 1925 regulation 50A
[162]   Excise Regulations 1925 regulation 50A and Schedule 1
[162A]   Excise Act 1901 section 77HA
[162B]   Excise Act 1901 section 77HB
[163]   Excise Regulations 1925 regulations 51 and 52
[164]   Excise Regulations 1925 regulation 53
[165]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[166]   Excise Act 1901 section 120
[167]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[168]   For example, a decision not to issue a movement permission under Excise Act 1901 section 61A
[169]   Objections are governed by Part IVC of the Taxation Administration Act 1953 (TAA).
[170]   These are usually conducted in the Administrative Appeals Tribunal or the Federal Court.
[171]   Excise Act 1901 section 39Q
[172]   Excise Act 1901 paragraph 162C(1)(e)
[173]   Excise Act 1901 paragraphs 162C(1)(ea) and (faaa) and Excise Regulations 1925 regulation 247
[174]   Taxation Administration Act 1953 section 14ZU
[174A]   Taxation Administration Act 1953 section 359-5
[174B]   Taxation Administration Act 1953 section 359-10
[174C]   Taxation Administration Act 1953 section 357-60
[174D]   Taxation Administration Act 1953 section 359-25
[174E]   Taxation Administration Act 1953 section 359-5
[174F]   Taxation Administration Act 1953 section 359-75(1B)
[174G]   Taxation Administration Act 1953 section 359-60 and Excise Act 1901 section 155
[175]   Excise Act 1901 section 5 and Crimes Act 1914 section 4D
[176]   Excise Act 1901 section 127A
[177] Excise Act 1901 section 116.
[178]   Excise Act 1901 section 151
[179]   Excise Act 1901 Part XA
[180]   Excise Act 1901 subsections 117(2) and 117B(2)
[181]   Excise Act 1901 section 129B
[182]   Excise Act 1901 section 6B
[182A]   As at May 2012 the Commonwealth department responsible for the administration of the Fuel Quality Standards Act 2000 is the Department of Sustainability, Environment, Water, Population and Communities.
[183]   The industry wide accepted method for temperature conversion for both density and volume produced by the American Society for Testing and Materials (ASTM)
[183A]   Excise Regulations 1925 regulation 49AAC
[183B]   Excise Regulations 1925 subregulation 49AAC(1)
[183C]   Excise Regulations 1925 subregulation 49AAC(2)
[183D]   Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2011 (No. 1) section 7
[183E]   As at 1 December 2011 the conversion factor stipulated in paragraph 49AAC(1) of the Excise Regulations 1925 is 1 kilogram of LPG to 1.885 litres of LPG.
[183F]   Excise Regulations 1925 subregulation 49AAC(3)
[184]   It is included by 10(d) in the preamble to item 10 of the Schedule to the Excise Tariff Act
[184A]   If this product is for use for any purpose other than in an aircraft it is classified to subitem 10.5 of the Schedule to the Excise Tariff Act, which attracts duty at the rate of $0.38143 per litre.
[184B]   If this product is for use for any purpose other than in an aircraft it is classified to subitem 10.16 of the Schedule to the Excise Tariff Act, which attracts duty at the rate of $0.38143 per litre.
[184C]   Civil Aviation Safety Authority.
[184E]   Clean Energy (Excise Tariff Legislation Amendment) Act 2011 Schedule 1 items 3 and 4
[184F]   Excise Tariff Act 1921 section 6FA and section 6FB
[184G]   Excise Tariff Act 1921 column 3 of the table in section 6FA
[184H]   Excise Tariff Act 1921 column 3 of the table in section 6FB
[184I]   Excise Tariff Act 1921 subsection 3(1). Paragraph 2.17 of the Explanatory Memorandum to the Clean Energy (Excise Tariff Legislation Amendment) Bill 2011
[184J]   As required by section 6FC of the Excise Tariff Act 1921.
[185]   Excise Act 1901 subsection 77H(2)
[185A]   As at May 2012 the Commonwealth department responsible for the administration of the Fuel Quality Standards Act 2000 is the Department of Sustainability, Environment, Water, Population and Communities
[186]   Excise Act 1901 subsection 77H(2)
[187]   Excise Act 1901 section 77J
[188] Excise Act 1901 section 77H
[189]   This can occur in the production of emulsified diesel/water blends (sometimes known as 'aquadiesel').
[189A]   [189A] Excise Tariff Act 1921 subsection 6G(2)
[190]   Excise Tariff Act 1921 subsection 3(4)
[191]   Excise Act 1901 section 77K
[192]   Excise Act 1901 subsection 4(1)
[192A]   Excise Act 1901 subsection 4(1)
[192B]   Excise Tariff Act 1921 Schedule item 10(j)
[192C]   Excise Act 1901 section 77HB
[192D]   Excise Act 1901 section 59
[192E]   Excise Act 1901 section 77HB, Excise Tariff Act 1921 Schedule item 10(j)
[192F]   Excise Act 1901 section 77HB
[192G]   Excise Act 1901 paragraph 77HA(1)(a)
[192H]   Excise Act 1901 paragraph 77HA(1)(b)
[192I]   Excise Act 1901 subsection 77HA)(1)(c)(i))
[192J]   Excise Act 1901 section 77HA(2)
[193]   Excise Tariff Act 1921 subsection 3(6)
[194]   Excise Act 1901 section 25
[195]   Excise Act 1901 section 26
[196]   Excise Act 1901 section 27
[197]   Excise Act 1901 section 117A
[198]   Excise Act 1901 section 61A
[199]   Excise Act 1901 section 61
[200]   Excise Act 1901 section 61C
[201]   Excise Act 1901 section 51
[202]   Excise Act 1901 section 120
[203]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[204]   Excise Act 1901 section 49
[205]   Excise Act 1901 section 52
[206]   Excise Act 1901 section 92
[207]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[208]   See R v. Lyons (1906) 3 CLR 770 ; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279 ; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1 .
[209]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[209A]   Excise Act 1901 subsection 77H(5)
[210]   Customs Act 1901 PART VAA
[209]   This can occur in the production of emulsified diesel/water blends (sometimes known as 'aquadiesel').
[211]   This can occur in the production of emulsified diesel/water blends (sometimes known as 'aquadiesel').
[212]   Excise Act 1901 section 25
[213]   Excise Act 1901 section 26
[214]   Excise Act 1901 section 27
[215]   Excise Act 1901 section 117A
[216]   Excise Act 1901 section 61A
[217]   Excise Act 1901 section 61
[218]   Excise Act 1901 section 61C
[219]   Excise Act 1901 section 117B
[220]   Excise Act 1901 section 51
[221]   Excise Act 1901 section 120
[222]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[223]   Excise Act 1901 section 49
[224]   Excise Act 1901 section 52
[225]   Excise Act 1901 section 92
[226]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[227]   See R v. Lyons (1906) 3 CLR 770 ; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279 ; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1 .
[228]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[229]   Excise Act 1901 subsection 78(3) and section 77J
[230]   Rate current as at 15 October 2008.
[231]   'Fuel tax' is defined in section 110-5 of the Fuel Tax Act 2006 and means 'duty that is payable on fuel under: (a) the Excise Act 1901 and the Excise Tariff Act 1921 ; or (b) under the Customs Act 1901 and the Customs Tariff Act 1995 ; other than any duty that is expressed as a percentage of the value of fuel for the purposes of section 9 of the Customs Tariff Act 1995 .
[232]   Excise Act 1901 section 77H
[233]   Excise Act 1901 section 77J
[234]   Excise Act 1901 subsection 78(3)
[235]   Excise Act 1901 section 50
[236]   Excise Act 1901 section 25
[237]   Excise Act 1901 section 26
[238]   Excise Act 1901 section 27
[239]   Excise Act 1901 section 117A
[240]   Excise Act 1901 section 61A
[241]   Excise Act 1901 section 61
[242]   Excise Act 1901 section 61C
[243]   Excise Act 1901 section 51
[244]   Excise Act 1901 section 120
[245]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[246]   Excise Act 1901 section 49
[247]   Excise Act 1901 section 52
[248]   Excise Act 1901 section 92
[249]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[250]   See R v. Lyons (1906) 3 CLR 770 ; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279 ; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1 .
[251]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[252] See paragraph 214 of Fuel Tax Ruling FTR 2007/1   Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006.
[253]   Excise tariff item 10 paragraph (d)
[254]   Excise Tariff item 15
[255]   Excise Act 1901 section 77J
[257]   Excise Regulations 1925 paragraphs 50(1)(zz) and (zza)
[258]   Fuel Tax Act 2006 section 110-5 . Note products that are oils classified to item 15 of the Schedule to the Excise Tariff Act 1921 are not taxable fuels.
[259]   Excise Act 1901 section 25
[260]   Excise Act 1901 section 26
[261]   Excise Act 1901 section 27
[262]   Excise Act 1901 section 117A
[263]   Excise Act 1901 section 61A
[264]   Excise Act 1901 section 61
[265]   Excise Act 1901 section 61C
[266]   Excise Act 1901 section 51
[267]   Excise Act 1901 section 120
[268]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[269]   Excise Act 1901 section 49
[270]   Excise Act 1901 section 52
[271]   Excise Act 1901 section 92
[272]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[273]   See R v. Lyons (1906) 3 CLR 770 ; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279 ; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1 .
[274]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
Excise guidelines for the fuel industry
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