{"id":"F2016L01517","name":"Excise (Volume - recycled waste oil) Determination 2016 (No.1)","slug":"excise-volume-recycled-waste-oil-determination-2016-no-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95160,"registerId":"commonwealth-F2016L01517-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise (Volume - recycled waste oil) Determination 2016 (No.1)","content":"Legislative Instrument\n\nExcise (Volume - recycled waste oil) Determination 2016 (No.1)\n\nI, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under section 65 of the Excise Act 1901 (‘Excise Act’).\n\nDeborah Jenkins\n\nActing Deputy Commissioner of Taxation\n\nDated: 13/9/2016\n\nName of determination\n\n    This determination is the Excise (Volume - recycled waste oil) Determination 2016 (No.1).\n\nCommencement\n\n    2. This determination commences on the day after registration.\n\nRepeal of previous determination\n\n    3. Excise (Volume – recycled waste oil) Determination 2006 (No. 2) (the previous determination) - F2006L02173, registered on 30 June 2006, is repealed on commencement of this determination.\n    4. The new instrument is a restatement of the previous determination which is scheduled to be repealed on 1 October 2016 under the sunsetting provisions as prescribed in Part 4 of Chapter 3 of the Legislation Act 2003 (‘Legislation Act’).\n\nDetermination\n\n5. This determination is a legislative instrument for the purposes of the Legislation Act.\n\n6. This determination applies to recycled waste oil entered for home consumption on or after the date of commencement.\n\nObject\n\n6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume or weight of excisable goods.\n\n7. These rules govern the measurement of volume, for excise purposes, of recycled waste oil produced and consumed by an oil recycler in the course or furtherance of carrying on its enterprise.\n\n  \n\n    Measuring and equipment\n\n> Note: 8. The instruments and processes used to measure the volume of recycled waste oil must produce a true measurement of the volume of the recycled waste oil.\n\n> Note: 9. An oil recycler who uses the recycled waste oil in the course or furtherance of carrying on an enterprise may measure the volume of the recycled waste oil by means of:\n\n> Note: a properly calibrated flow meter;\n\n> Note: a formula that determines the volume of output by reference to historical data from similar feedstock; or\n\n> Note: any other similarly accurate method.\n\nDefinitions\n\n10. The following expressions are defined for the purposes of this determination:\n\nCEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act).\n\nin the course or furtherance of carrying on an enterprise has the same meaning as that expression when used in the A New Tax System (Australian Business Number) Act 1999.\n\noil recycler means a person who engages in the ‘recycling of oils’ as defined in subsection 6(1) of the Product Stewardship (Oil) Act 2000.\n\nrecycled waste oil has a meaning consistent with related terms in subsection 6(1) of the Product Stewardship (Oil) Act 2000.","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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a straightforward restatement of a 2006 determination with no expansion of scope. It maintains the same limited purpose: providing measurement rules for recycled waste oil volume for excise purposes. The document explicitly states it is a restatement of the previous instrument, merely updating it to avoid sunsetting."},"complexity_factors":["Very short instrument (10 sections, approximately 1 page)","Only 4 defined terms, all referencing external legislation rather than creating new definitions","No conditional logic or nested exceptions","Simple structure: name, commencement, repeal, application, object, method notes, definitions","Substantive content limited to permissive guidance (\"may measure\") rather than prescriptive rules","No cross-references to other sections within the instrument itself"],"plain_english_summary":"This ATO technical ruling explains acceptable methods for measuring volumes of recycled waste oil used by oil recycling businesses to calculate excise liability. It replaces an expiring 2006 instrument.\n\nIt matters because excise is charged by volume; recyclers may use flow meters, validated formulas based on past data, or other accurate approaches so long as the chosen method yields a true measurement of actual volume."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument is a restatement of the previous 2006 determination and maintains the same subject‑matter scope: measurement rules for recycled waste oil entered for home consumption (see paras 3 and 6). It clarifies permitted measurement methods but does not expand the class of goods or taxpayers covered."},"complexity_factors":["Short, narrowly focused instrument limited to measurement rules for recycled waste oil.","Cross‑references to other statutes for key definitions (Excise Act s.65; Product Stewardship (Oil) Act definitions).","Permissive phrasing — “any other similarly accurate method” — leaves room for administrative or technical interpretation.","Compliance burden placed on oil recyclers to ensure accurate measurement and calibration (implied in Measuring and equipment notes).","Repeal and restatement of an earlier instrument, requiring attention to transitional or historical practice."],"plain_english_summary":"This instrument sets how to measure the volume of recycled waste oil for excise purposes. It applies to oil recyclers using recycled waste oil entered for home consumption and replaces the 2006 determination.\n\nMeasurement may be by a calibrated flow meter, an output formula based on historical feedstock data, or any similarly accurate method. The oil recycler bears the accuracy and calibration tasks; the Commissioner’s measurement rule‑making power under section 65 provides the legal basis for the methods allowed."}},"importantCases":[],"_links":{"self":"/api/acts/excise-volume-recycled-waste-oil-determination-2016-no-1","history":"/api/acts/excise-volume-recycled-waste-oil-determination-2016-no-1/history","analysis":"/api/acts/excise-volume-recycled-waste-oil-determination-2016-no-1/analysis","conflicts":"/api/acts/excise-volume-recycled-waste-oil-determination-2016-no-1/conflicts","importantCases":"/api/acts/excise-volume-recycled-waste-oil-determination-2016-no-1/important-cases","documents":"/api/acts/excise-volume-recycled-waste-oil-determination-2016-no-1/documents"}}