{"id":"F2006L04131","name":"Fuel Tax (Revocation) Determination 2006 (No. 1)","slug":"fuel-tax-revocation-determination-2006-no-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":61071,"registerId":"commonwealth-F2006L04131-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Fuel Tax (Revocation) Determination 2006 (No. 1)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: Fuel Tax Act (Fuel Blends That No Longer Constitute A Taxable Fuel) Determination 2006\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nFuel Tax (Revocation) Determination 2006 (No. 1)\n\n \n\nFuel Tax Act 2006\n\n \n\nUnder section 95-5 of the Fuel Tax Act 2006, I make the following determination:\n\nCitation\n\n1. This instrument may be cited as the Fuel Tax (Revocation) Determination 2006 (No. 1).\n\n\nLegislative instrument\n\n2.             This instrument is a legislative instrument for the purposes of the Legislative Instruments Act 2003.\n\nCommencement\n\n3.             This instrument commences on the day after registration.\n\nObject\n\n4.             To prevent confusion and provide consistency in the way the fuel tax laws apply to fuel blends packaged into containers having a volume of 20 litres or less.\n\nRevocation\n\n5.             Fuel Tax (Fuel Blends) Determination 2006 (No. 2) is revoked on the commencement of Fuel Tax Amendment Regulations 2006 (No. 1).\n\n---\n\nDated this     14th                       day of  December               2006\n\n \n\nSigned by Beth Barry   Assistant Commissioner and Delegate of the Commissioner of Taxation\n\n \n\n \n\n \n\n \n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1101},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument maintains the original administrative scope. It performs a straightforward revocation of a previous determination to avoid regulatory duplication when equivalent provisions are moved into regulations. There is no expansion or alteration of substantive legal effect; it is purely housekeeping to ensure consistency."},"complexity_factors":["Only 5 operative sections","No defined terms or interpretation section","Single substantive action (revocation of one instrument)","No conditional logic, exceptions, or cross-references to other statutory provisions"],"plain_english_summary":"This determination is a housekeeping measure that cancels an earlier decision about fuel tax rules for blended fuels.\n\n**What it does:**\n*   **Revokes** (cancels) the *Fuel Tax (Fuel Blends) Determination 2006 (No. 2)* — an earlier decision about how fuel tax applies to blended fuels\n*   **Timing:** The cancellation takes effect when the *Fuel Tax Amendment Regulations 2006 (No. 1)* begin operation\n\n**Why it matters:**\nThe Government moved rules about fuel blends packaged in small containers (20 litres or less) from a \"determination\" (a type of tax decision) into formal \"regulations.\" This instrument prevents confusion by ensuring both sets of rules don't exist simultaneously. Once the new regulations start, the old determination is automatically cancelled, so businesses only need to follow one set of rules.\n\n**Who it affects:**\nFuel suppliers and retailers dealing with blended fuels in small containers, ensuring they face consistent tax treatment without conflicting overlapping rules."}},"importantCases":[],"_links":{"self":"/api/acts/fuel-tax-revocation-determination-2006-no-1","history":"/api/acts/fuel-tax-revocation-determination-2006-no-1/history","analysis":"/api/acts/fuel-tax-revocation-determination-2006-no-1/analysis","conflicts":"/api/acts/fuel-tax-revocation-determination-2006-no-1/conflicts","importantCases":"/api/acts/fuel-tax-revocation-determination-2006-no-1/important-cases","documents":"/api/acts/fuel-tax-revocation-determination-2006-no-1/documents"}}