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Edited version of private advice
Authorisation Number: 1052343604131
Date of advice: 13 December 2024
Ruling
Subject: Classification of renewable excise products
Question 1
Do the excisable stock feeds and manufacture of renewable goods result in items being classified to tariff items 3 and 10 of the Excise Tariff Act 1921?
Answer
The Commissioner ruled that the products are classified to the relevant tariff items.
This ruling applies for the following periods:
Year ending 30 June 20YY
Year ending 30 June 20YY
Year ending 30 June 20YY
Year ending 30 June 20YY
The scheme commenced on:
1 July 20YY
Relevant facts and circumstances
A production facility will undertake the manufacture of renewable fuels. The Commissioner ruled on the classification of those products.
Relevant legislative provisions
Excise Tariff Act 1921, The Schedule
Excise Act 1901 section 4
Excise Act 1901 section 25
Excise Act 1901 section 61
Excise Act 1901 section 61A
Excise Act 1901 section 61C
Excise Act 1901 section 77G
Customs Act 1901 section 39
Customs Act 1901 section 71E
Customs Act 1901 section 105E