{"id":"F2024L01120","name":"Excise (Blending Exemptions) Instrument 2024","slug":"excise-blending-exemptions-instrument-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442563,"registerId":"F2024L01120-fast-fetch-1775957539140","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise (Blending Exemptions) Instrument 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nExcise (Blending Exemptions) Instrument 2024\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument.\n\nDated 19 August 2024   \n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Specified circumstances\n\nSchedule 1—Repeals\n\nExcise (Blending Exemptions) Determination 2014 (No. 1)\n\n \n\n \n\n1  Name\n\n  This instrument is the Excise (Blending Exemptions) Instrument 2024.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 77H(4) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 4 of the Act, including the following:\n\n(a) Duty or Excise duty;\n\n(b) fuel;\n\n(c) LPG.\n\n  In this instrument:\n\nAct means the Excise Act 1901.\n\neligible goods has the meaning given by subsection 77H(5) of the Act.\n\nmotor vehicle has the meaning given by section 995-1 of the Income Tax Assessment Act 1997, except that it does not include a vehicle:\n\n (a) designed merely to move goods with a forklift that is for use primarily off public roads; or\n\n (b) of a kind prescribed by regulations made for the purposes of paragraph 41‑10(4)(b) of the Fuel Tax Act 2006.\n\nExcise Tariff Schedule means the Schedule to the Excise Tariff Act 1921.\n\nprescribed container or tank means:\n\n (a) a container that is capable of containing not more than 210 kilograms of LPG;\n\n (b) a tank at a residential premises in which blending of eligible goods occurs, where the resultant blend is not for use in carrying on an enterprise; or\n\n (c) a tank that is for use in a system for supplying LPG to at least two residential premises (whether or not the system also supplies fuel to premises other than residential premises).\n\nv/v means volume per volume, which is a measure of the concentration of a substance in a solution.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  Specified circumstances\n\n  For the purposes of subsection 77H(3) of the Act, goods that are the product of the blending of one or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph 10(g) of the Excise Tariff Schedule in circumstances where:\n\n (a) oil and gasoline are blended for use as two-stroke gasoline and duty has been paid on the:\n\n (i) oil at the rate specified in item 15 of the Excise Tariff Schedule; and\n\n (ii) gasoline at the rate specified in subitem 10.5 of the Excise Tariff Schedule;\n\n (b) an incidental blend occurs because eligible goods are placed in a tank containing remnants of eligible goods or another substance;\n\n (c) diesel or biodiesel, on which duty has been paid, is blended with stabilised crude petroleum oil not covered by paragraph 10(a) of the Excise Tariff Schedule;\n\n (d) eligible goods, on which duty has been paid, are blended with a dye;\n\n (e) eligible goods, on which duty has been paid, are blended with prepared additives and:\n\n (i) the prepared additives enhance the performance of an internal combustion engine or assist in its maintenance;\n\n (ii) the prepared additives are not methanol or eligible goods (or their imported equivalents); and\n\n (iii) if the resultant blend is packaged into packages of more than 10 litres capacity, the total amount of all prepared additives in the blend does not exceed 0.5% v/v; or\n\n (f) the goods are the product of the blending of amounts of LPG without other substances and:\n\n (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid;\n\n (ii) the blending occurs in a prescribed container or tank; and\n\n (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine.\n\n\n\n\nSchedule 1—Repeals\n\nExcise (Blending Exemptions) Determination 2014 (No. 1)\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"This instrument repeals the Excise (Blending Exemptions) Determination 2014 (Schedule 1) and replaces it with a fresh set of specified circumstances in s.6 that define when blended goods are not covered by paragraph 10(g) of the Excise Tariff Schedule. The new instrument adds explicit limits and settings (for example, a 210 kg LPG container cap in the defined term 'prescribed container or tank', and a 0.5% v/v limit for prepared additives in s.6(e)(iii)), and narrows application by specifying where blending may occur (see s.6(f)(ii)–(iii))."},"complexity_factors":["Cross-references to multiple statutes and schedules (Authority: subsection 77H(4) of the Act; definitions refer to Excise Act 1901 s.4, Excise Tariff Act 1921 Schedule, Income Tax Assessment Act 1997 definition of motor vehicle). (See ss.3–4)","Multiple conditional exemptions set out in a single provision with different tests and thresholds (six alternative circumstances in s.6).","Numeric and technical thresholds that impose measurement and packaging rules (additive limit 0.5% v/v in s.6(e)(iii); LPG container limit 210 kg in definitions).","Operational compliance requirements: proof that duty has been paid on component goods (s.6(a)(i)–(ii), s.6(f)(i)).","Ambiguities in operational terms that affect application (e.g. 'incidental blend' in s.6(b); scope of 'prescribed container or tank' in definitions).","Interaction with excise tariff classification and duty rates (references to specific items/subitems in the Excise Tariff Schedule in s.6(a)).","Repeal of prior instrument increases implementation risk for administrators and industry (Schedule 1), requiring transition to the new enumerated tests."],"plain_english_summary":"This instrument replaces the 2014 blending determination and sets specific circumstances when a blended fuel product is not treated as an excisable good under the Excise Tariff. It affects fuel manufacturers, blenders, LPG suppliers and anyone liable for excise by specifying technical conditions (container size, where blending occurs, proof duty was paid, limits on additives and packaging) that determine whether excise applies."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument directly replaces the 2014 Determination with the same purpose and substantially similar exemptions. The scope remains limited to specifying blending exemptions under section 77H of the Excise Act 1901, which has been its consistent function."},"complexity_factors":["Multiple cross-references to other legislation (Excise Act 1901, Excise Tariff Act 1921, Income Tax Assessment Act 1997, Fuel Tax Act 2006)","Nested conditional logic in exemption (f) requiring three cumulative conditions (duty paid + prescribed container + non-vehicle use)","Technical measurement term 'v/v' (volume per volume) requiring definition","Exception-within-exception structure in the 'motor vehicle' definition (general definition minus two specific exclusions)","Reliance on external statutory definitions ('eligible goods', 'duty') rather than standalone definitions"],"plain_english_summary":"This ATO instrument clarifies six specific cases where blending fuels does not trigger extra excise duty—covering two‑stroke mixes, incidental tank contamination, certain diesel/crude and LPG mixes, dyed fuel, and low‑concentration engine additives. It affects fuel makers, importers, distributors and businesses (including residential LPG users) by removing uncertain tax liabilities for routine blending. The instrument replaces a 2014 determination to update the rules."}},"importantCases":[],"_links":{"self":"/api/acts/excise-blending-exemptions-instrument-2024","history":"/api/acts/excise-blending-exemptions-instrument-2024/history","analysis":"/api/acts/excise-blending-exemptions-instrument-2024/analysis","conflicts":"/api/acts/excise-blending-exemptions-instrument-2024/conflicts","importantCases":"/api/acts/excise-blending-exemptions-instrument-2024/important-cases","documents":"/api/acts/excise-blending-exemptions-instrument-2024/documents"}}