ER 2012/1PW - Notice of Partial Withdrawal
Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts
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Notice of Partial Withdrawal
2. The Administrative Appeals Tribunal (AAT) recently handed down its decision in Cooper Bros Holdings Pty Ltd trading as Triple R Waste Management and Commissioner of Taxation  AATA 99, in which it held that used oil that had been filtered and de-watered was not 'manufactured or produced' for the purposes of the excise law.
5. On 23 April 2013, the Commissioner issued a Decision Impact Statement (DIS) outlining the ATO's response to the Cooper Bros case. After the consultation period for the DIS ends, the Commissioner will consider inserting a new oil recycling example or examples in this Ruling and, more generally, will consider adding to the Ruling to incorporate references to the AAT's decision.
Commissioner of Taxation
24 April 2013