{"id":"F2020L01108","name":"Excise (Spirit blending exemptions) Determination 2020 (No.1)","slug":"excise-spirit-blending-exemptions-determination-2020-no-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":113528,"registerId":"commonwealth-F2020L01108-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis legislative instrument is the Excise (Spirit blending exemptions) Determination 2020 (No.1).","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis instrument applies to circumstances that occur on or after the date of commencement.","sortOrder":2},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nUnder subsection 77FM(3) of the Excise Act, the CEO may determine specific circumstances where the blending of spirit to produce spirit is not taken to constitute the manufacture of that spirit under the Excise Act.\n\nBy setting out in this determination the circumstances in which spirit blending to produce spirit is not considered the manufacture of that spirit for excise purposes, this ensures such spirit blending will not fall into the excise system and its regulatory requirements.\n\nBlending circumstances\n\nSpirit blending to produce spirit is taken not to constitute the manufacture of a spirit described by item 3 of the Schedule in the following circumstances:\n\n    (a) the incidental blending that occurs where spirit, whether previously entered for home consumption or not, is placed in a vessel or container with remnants of a spirit or another substance.\n    (b) the blending of spirit that has been previously entered for home consumption under subitems 3.5, 3.6 and 3.7 of the Schedule with like spirit also previously entered for home consumption under the same tariff subitem, or another substance, by a person who has approval under the Excise Act to use that spirit and the blending occurs as an incident of employing the spirit in a manner commensurate with the tariff subitem.\n    (c) the blending of denatured spirit that has been previously entered for home consumption under subitem 3.8 of the Schedule with denatured spirit also previously entered for home consumption under the same tariff subitem or another substance (other than goods classified to items 1, 2 or 3 of the Schedule) except in order to produce a beverage.\n    (d) the blending of spirit that has been previously entered for home consumption with like spirit also previously entered for home consumption where these spirits attract the same rate of excise duty.","sortOrder":3},{"sectionNumber":"5. Definitions","sectionType":"part","heading":"5. Definitions","content":"## 5. Definitions\n\nIn this determination:\n\nCEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act).\n\nSpirit means goods described in item 3 of the Schedule to the Excise Tariff Act 1921 (Tariff Act).\n\nSchedule means the Schedule to the Excise Tariff Act 1921.","sortOrder":4},{"sectionNumber":"6. Repeals","sectionType":"part","heading":"6. Repeals","content":"## 6. Repeals\n\nThis instrument repeals the Excise (Spirit blending exemptions) Determination 2010 (No.1) (F2010L00823) registered on 12 April 2010.","sortOrder":5}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument repeals the Excise (Spirit blending exemptions) Determination 2010 and restates specified blending exemptions (Repeals, section 6 and Determination, section 4). The text confirms replacement of the earlier instrument but does not itself state whether the substantive content of the exemptions differs from the 2010 determination; therefore the instrument changes the legal instrument in force but the source does not establish whether the practical scope of exemptions has been altered."},"complexity_factors":["Cross-reference to the Excise Act (subsection 77FM(3)) and reliance on tariff Schedule items (external statutory instruments)","CEO (Commissioner of Taxation) discretion to determine non-manufacture circumstances (section 4)","Multiple narrowly framed exceptions tied to tariff subitems and previous home-consumption status (Determination, section 4)","Dependence on defined terms taken from the Excise Tariff Act Schedule (Definitions, section 5)","Straightforward commencement and application clauses but a full understanding requires checking the repealed 2010 instrument for differences (Repeals, section 6)"],"plain_english_summary":"This determination lists specific, limited circumstances where blending spirit is not treated as the \"manufacture\" of spirit for excise purposes, so those blending acts fall outside the excise system and its regulatory requirements. It commences the day after registration and applies to events after that date. It affects businesses and individuals who blend spirits (who would otherwise face excise liability), and it relies on the Commissioner’s power to define these exceptions (see Determination, section 4 and Definitions, section 5)."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow purpose of specifying blending exemptions for excise purposes. It is a direct replacement of the 2010 determination with the same scope and structure, updated to reflect current legislative references."},"complexity_factors":["Short instrument: only 6 sections covering 1.5 pages","Minimal defined terms: only 3 definitions (CEO, Spirit, Schedule)","Single operative provision (section 4) with four straightforward exemptions","No nested conditional logic or cross-references beyond basic statutory citations (Excise Act, Excise Tariff Act)","Clear structure following standard legislative instrument template","Some technical terminology requires familiarity with excise concepts ('entered for home consumption', 'tariff subitem', 'denatured spirit') but these are explained in context"],"plain_english_summary":"This instrument creates four narrow exceptions to treat certain mixing of spirits as not being “manufacturing” for Australian excise law. It mainly covers low-risk, post-excise handling — like incidental contamination, approved-use blending of already-excise-paid spirits, mixing denatured alcohol (not to make drinks), and combining spirits subject to the same duty rate. It keeps routine tank-topping and industrial uses out of full manufacturer licensing and excise control."}},"importantCases":[],"_links":{"self":"/api/acts/excise-spirit-blending-exemptions-determination-2020-no-1","history":"/api/acts/excise-spirit-blending-exemptions-determination-2020-no-1/history","analysis":"/api/acts/excise-spirit-blending-exemptions-determination-2020-no-1/analysis","conflicts":"/api/acts/excise-spirit-blending-exemptions-determination-2020-no-1/conflicts","importantCases":"/api/acts/excise-spirit-blending-exemptions-determination-2020-no-1/important-cases","documents":"/api/acts/excise-spirit-blending-exemptions-determination-2020-no-1/documents"}}