Fuel Tax Amendment Regulations 2011 (No. 1)1
Select Legislative Instrument 2011 No. 196
I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Fuel Tax Act 2006.
Dated 19 October 2011
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
BILL SHORTEN
Assistant Treasurer
1              Name of Regulations
                These Regulations are the Fuel Tax Amendment Regulations 2011 (No. 1).
2              Commencement
                These Regulations commence on the commencement of Schedules 1 and 2 to the Taxation of Alternative Fuels Legislation Amendment Act 2011.
3              Amendment of Fuel Tax Regulations 2006
                Schedule 1 amends the Fuel Tax Regulations 2006.
Schedule 1        Amendment
(regulation 3)
 
[1]           After regulation 41-10
insert
43-7        Working out the effective fuel tax for fuel blends
         (1)   For paragraph 43-7 (1) (b) of the Act, a prescribed requirement is that the taxable fuel must:
                (a)    be a blend of petrol and ethanol; and
               (b)    contain an amount of ethanol that is 10% or less of the total amount of the fuel.
Example
The expression ‘E10’ in the fuel blend of that name is a claim that the blend contains 10% or less of ethanol.
         (2)   For paragraph 43-7 (2) (b) of the Act, a prescribed requirement is that the taxable fuel must:
                (a)    be a blend of diesel and biodiesel; and
               (b)    contain an amount of biodiesel that is 20% or less of the total amount of the fuel.
Examples
1   The expression ‘B10’ in the fuel blend of that name is a claim that the blend contains 10% or less of biodiesel.
2   The expression ‘B20’ in the fuel blend of that name is a claim that the blend contains 20% or less of biodiesel.
43-10      Reducing the amount of fuel tax credit: conversion of amount of road user charge
         (1)   For subsection 43-10 (7) of the Act, an amount of road user charge for taxable fuel that is expressed as cents for each litre of the fuel may be converted to cents for each kilogram of the fuel by multiplying the amount by 1.333.
         (2)   Subregulation (1) does not apply to a kind of taxable fuel if the Transport Minister:
                (a)    determines, by legislative instrument, another conversion rate for the kind of taxable fuel; or
               (b)    determines, under paragraph 43-10 (7) (b) of the Act, a rate for each kilogram of the kind of fuel.
Note
1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.