Excise Act 1901

PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL

SECTION 77J

77J GOODS THAT ARE NOT COVERED BY SUBITEM 10.25, 10.26, 10.27, 10.28 OR 10.30

If:

(a) goods (the delivered goods ) classified to subitem 10.25, 10.26, 10.27, 10.28 or 10.30 of the Schedule to the Excise Tariff Act 1921 are delivered for home consumption; and

(b) a person uses the delivered goods as a solvent; and

(c) the person manufactures or produces other goods by carrying out a recycling process on the delivered goods; and

(d) the other goods are for use as a solvent by the person; and

(e) apart from this section, the other goods would be classified to the subitem of that Schedule that applied to the delivered goods;

then that subitem does not apply to the other goods.

View history note

History

S 77J substituted by No 74 of 2006, s 3 and Sch 1 item 75, effective 1 July 2006. S 77J formerly read:

SECTION 77J
77J
For the purposes of this Part, the regulations may specify a particular blended petroleum product to be an exempt blended petroleum product.
View history note

Hide history note

History

S 77J substituted by No 167 of 1997, s 3 Sch 1 item 7, applicable only to blending of petroleum products occurring on or after 31 January 1998. S 77J formerly read:

77J(1)
For the purposes of this Part, a blended petroleum product is an exempt blended petroleum product if:

(a) it is made by a person who is not a statutory blender; or

(b) it is declared by the regulations to be an exempt blended petroleum product.

77J(2)
For the purposes of subsection (1) but subject to subsection (3), a person is a statutory blender if that person, or another person acting on that person's behalf, produces, or has, at any time after this section commences, produced, in the aggregate:

(a) more than 300 litres of blended petroleum products on any day; or

(b) more than 600 litres of blended petroleum products during any continuous period of 30 days; or

(c) more than 3,000 litres of blended petroleum products during any continuous period of 12 months.

77J(3)
In determining whether, at a particular time, a person is a statutory blender for the purposes of subsection (1), any blending done by or on behalf of the person:

(a) after this section commences; and

(b) more than 12 months before that time;
is to be disregarded.

77J(4)
For the purposes of subsection (2), a blended petroleum product does not include a blended petroleum product that is declared, by regulations made for the purposes of paragraph (1) (b), to be an exempt blended petroleum product.

77J(5)
The regulations may provide that, with effect from a day specified in the regulations, subsection (2) has effect as if there were substituted for a volume specified in paragraph (2) (a), (b) or (c) such greater volume as is specified in the regulations.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.