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Fuel Tax Bill 2006

Part 4-5 Miscellaneous

Division 95 Miscellaneous

Table of Subdivisions

             Guide to Division 95

95-A     Miscellaneous

Guide to Division 95

95-1   What this Division is about

This Division provides for determinations and regulations to be made for the purposes of the fuel tax law.

Subdivision 95-A Miscellaneous

Table of Sections

95-5          Determination of blends that no longer constitute fuels

95-10        Application of this law to the Commonwealth

95-100      Regulations

95-5   Determination of blends that no longer constitute fuels

             (1)  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.

             (2)  An entity that blends that fuel and that other product to produce that blend is taken to have used that fuel.

             (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).

95-10   Application of this law to the Commonwealth

             (1)  It is the Parliament’s intention that the Commonwealth and * untaxable Commonwealth entities should:

                     (a)  be notionally entitled to fuel tax credits; and

                     (b)  have notional * fuel tax adjustments.

Note:          The fuel tax law binds the Crown in right of the States, the Australian Capital Territory and the Northern Territory (see section 1-15).

             (2)  The * Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or an * untaxable Commonwealth entity.

             (3)  The directions given under subsection (2) may also take account of the provisions of the Fuel Tax (Consequential and Transitional Provisions) Act 2006.

             (4)  Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.

             (5)  A direction given under subsection (2) is not a legislative instrument.

95-100   Regulations

                   The Governor-General may make regulations prescribing matters:

                     (a)  required or permitted by this Act to be prescribed; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act.