Fuel Tax Act 2006
For the purposes of the *fuel tax law, the Commissioner may, by legislative instrument, determine that a blend of a fuel and another product does not constitute a fuel. 95-5(2)
An entity that blends that fuel and that other product to produce that blend is taken to have used that fuel. 95-5(3)
In making a determination under subsection (1), the Commissioner must consider the following matters:
(a) the physical and chemical properties of the blend;
(b) whether the blend can be used in an internal combustion engine;
(c) whether the blend is marketed and distributed as fuel;
(d) whether there is a risk that the blend might be used as fuel, and the financial impact on the Commonwealth if the blend were used as fuel;
(e) any other relevant matter. The Commissioner must give the greatest weight to the matter mentioned in paragraph (d).
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