Federal Register of Legislation - Australian Government

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Determinations/Other as made
This instrument specifies the methods available for determining the volume of excisable liquid fuel. The determination also specifies the types of fuel and aggregated clearances as factors that permit the use of a particular method. This new instrument is intended as a restatement of the previous instrument, adding in a new definition and clarifying permissible method 1 for determining the volume of fuel by prescribing the appropriate volume correction factor (VCF) for fuel classifiable to sub-item 10.20 of the Schedule to the Tariff Act. The new instrument makes it clear that it only has application in relation to liquid fuels.
Administered by: Treasury
Registered 02 Nov 2015
Tabling HistoryDate
Tabled Senate09-Nov-2015
Tabled HR09-Nov-2015
Date of repeal 23 Feb 2016
Repealed by Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 1)

Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2015 (No. 1)


 

Excise Act 1901

 

 

Under section 65 of the Excise Act 1901 (Excise Act) I make the following determination:

 

 

Citation

1.    This determination may be cited as the Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2015 (No. 1).

 

Legislative Instrument

2.    This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003.

 

Commencement

3.    This determination commences on the day after it is registered.

 

Application

4.    This determination applies to liquid fuel delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement.

 

Repealing of existing determination

5.    Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2011 (No. 1) (FRLI No. F2011L02373) registered on the 15/11/2001 is repealed on the commencement of this determination.

 

 

Object

6.    Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods including fuel.

 

7.    These rules govern the volume of liquid fuel for the purposes of working out the amount of excise duty payable on such fuel.

 

Interpretation

8.    In this determination:

 

accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO;

 

aggregated clearances means the volume of liquid transport fuels delivered for home consumption in the accounting period from a person’s excise licensed establishments based on historical data, or the volume of liquid fuels reasonably expected to be delivered for home consumption in an accounting period if no historical data is available;

 

biodiesel has the meaning given by subsection 3(1) of the Excise Tariff Act 1921;

 

CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act);

 

excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act;

 

fuel ethanol means denatured ethanol for use as fuel in an internal combustion engine;

 

liquid fuels means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 (the Schedule) excluding goods classified to sub-items 10.19A, 10.19B and 10.19C;

 

liquid transport fuels means gasoline (including that used in an aircraft), diesel, kerosene (for use in an aircraft), fuel oil, fuel ethanol, biodiesel and blends of gasoline or diesel; and

 

volume correction factor (VCF) means a figure that is used to convert a volume taken at ambient temperature to a volume at 15º Celsius.

 

 

Determining the volume of fuel

 

9.    The volume of liquid fuel for working out the amount of excise duty payable must be determined at the time of delivery for home consumption using one of the permissible methods.

 

10.  Permissible methods for determining the volume of fuel are:

 

a.    Method 1 – depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 11(a) or 11(b) below to convert the volume of the fuel to 15º Celsius; or

 

b.    Method 2 – measurement of volume at ambient temperature.

 

11.  For the purposes of sub-paragraph 10(a), the appropriate temperature correcting method depends on the type of liquid fuel as follows:

 

a.    For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel to 15° Celsius; or

 

b.    For fuel classifiable to sub-item 10.20 of the Schedule,

 

i.      the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m3 at 15°C; or

ii.     the use of the Practical Alcohol Tables, to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius.

 

12.  A person who has aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period must use Method 1 for all fuel other than fuel to which Excise (Volume - recycled waste oil) Determination 2006 (No. 2) (or any subsequent Determination that replaces it) applies. 

 

13.  A person who does not have aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period and does not have a requirement on their periodic settlement permission to correct to 15º Celsius on all their liquid fuel clearances may use either Method 1 or 2 for all liquid fuel.

 

14.  A person must use one Method for the duration of an accounting period, unless authorised in writing by the CEO to do otherwise.

Dated this 19th day of October 2015

 

 

James O’Halloran

Deputy Commissioner of Taxation