Excise (Blending Exemptions) Instrument 2024

The instrument operates by declaring particular factual or compositional circumstances to be relevant to the operation of subsection 77H(3) of the Excise Act 1901 (s 6). The core legal mechanism is declaratory: it takes certain blended goods not to be goods covered by paragraph 10(g) of the Excise Tariff Schedule when the conditions set out in s 6 are met. The Act and the Excise Tariff Schedule are primary reference points; the instrument does not itself restate those provisions but clarifies specific blending scenarios for the purposes of subsection 77H(3) (s 3, s 6).

Key defined or referenced concepts in the instrument include:

• eligible goods: the instrument uses that phrase but does not define it internally; instead it relies on the definition in subsection 77H(5) of the Act (s 4). The instrument therefore presumes the reader will apply that statutory definition when assessing coverage.

• goods covered by paragraph 10(g) of the Excise Tariff Schedule: the instrument takes blended goods not to be such goods in specified circumstances (s 6). The instrument does not restate paragraph 10(g), it only identifies when a blended product is taken not to fall within it for the purposes of s 77H(3).

• duty paid: multiple paragraphs require that duty or excise-equivalent duty has been paid on the component goods before the exemption treatment applies (s 6(a), (c), (d), (e) and (f)(i)). The instrument links the exemption to prior payment of excise or equivalent duties.

• v/v: the instrument defines v/v as volume per volume, a concentration measure used in the additive limitation in s 6(e).

• prescribed container or tank: defined in s 4 to mean one of three types, including containers up to 210 kilograms of LPG capacity, certain residential tanks where blending yields a blend not for enterprise use, and tanks used in systems supplying LPG to at least two residential premises.

• incidental blend: the instrument treats an “incidental blend” (s 6(b)) that occurs because eligible goods are placed into a tank containing remnants as a circumstance in which the blended product is not treated as goods covered by paragraph 10(g). The instrument does not quantify “remnants”; the plain text captures any such incidental mixing.

• prepared additives and concentration limit: s 6(e) sets a three-part test for blends involving prepared additives , the additives must enhance engine performance or maintenance (s 6(e)(i)), they must not be methanol or eligible goods or their imported equivalents (s 6(e)(ii)), and where the resultant blend is packaged in packages of more than 10 litres, the total amount of all prepared additives must not exceed 0.5% v/v (s 6(e)(iii)).

• LPG blending: s 6(f) confines the exemption where blending is of LPG without other substances, duty has been paid, blending occurs in a prescribed container or tank, and the tank is not for use in a system supplying fuel to internal combustion engines of motor vehicles or vessels.

Conceptually, the instrument is a targeted clarification. It neither alters the text of the Excise Act nor the Excise Tariff Schedule directly. Instead it specifies circumstances for the operation of subsection 77H(3), thereby narrowing or clarifying when blended goods fall outside the scope of paragraph 10(g) of the Tariff Schedule. The instrument therefore operates as an administrative classification tool, with conditions that lean on duty payment records, container/tank status, additive composition and concentration, and the type of blending activity (incidental, additive, LPG-only, etc.). Those conditions are the central compliance determinants for affected parties.

The instrument affects any person or entity engaged in blending activities involving goods that are “eligible goods” as defined in subsection 77H(5) of the Act, subject to the specific scenarios in s 6. That group will include, according to the instrument’s categories, producers and mixers of lubricant and fuel mixes (for example blends used as two-stroke gasoline), operators who top-up or store eligible goods in tanks where remnants are present, parties blending diesel or biodiesel with particular types of crude oil, persons who add dyes or prepared additives to eligible goods, and parties who blend LPG quantities in specified containers or tanks (s 6).

Who pays: the instrument links the treatment to whether excise duty or an excise-equivalent duty of Customs has been paid on the component goods. The text therefore makes the primary fiscal responsibility on the party required by the Act to pay duty. The instrument repeatedly conditions the non-application of paragraph 10(g) on duty having been paid: s 6(a)(i)-(ii) for two-stroke blends, s 6(c) for diesel/biodiesel blends, s 6(d) for dyeing, s 6(e) for prepared additives where the eligible goods have duty paid, and s 6(f)(i) for LPG. The practical effect is that parties who have not paid applicable duty are not within the instrument’s specified circumstances and so do not obtain the declaratory treatment.

Who decides: the instrument is made and thereby exercised by the Deputy Commissioner of Taxation under the statutory power in subsection 77H(4) of the Act (s 3). The Commissioner’s office therefore determines the scope via this instrument; further administrative decisions about application, audits, and treatments will be handled by the Commissioner under the underlying Act and the instrument as made.

Specific affected subgroups and practical examples drawn from the instrument text include:

• Small-scale residential LPG users and managers of shared residential LPG systems: the instrument defines prescribed containers including containers up to 210 kg, residential tanks used for non-enterprise purposes, and tanks serving at least two residential premises (s 4, s 6(f)(ii)). These definitions affect blending that occurs in domestic or multi-residential contexts.

• Commercial blenders and packagers: the additive concentration limit in s 6(e)(iii) applies only when the resultant blend is packaged into packages greater than 10 litres, which targets commercial packaging sizes rather than smaller consumer containers.

• Fuel refiners or transport operators: the two-stroke gasoline paragraph (s 6(a)) is clearly aimed at blends of oil and gasoline where duty has been paid on each component at specified tariff rates.

• Entities relying on the previous 2014 Determination: Schedule 1 repeals the Excise (Blending Exemptions) Determination 2014 (No. 1) in its entirety (Schedule 1 item 1). Those who previously structured operations around the 2014 Determination will be affected because that instrument no longer has effect once repealed by this instrument.

The instrument’s text creates compliance obligations and delineations that are sensitive to packaging sizes, container types, duty payment status, and the composition of additives. These are discrete administrative touchpoints for taxpayers, operators, packagers and residential system operators who engage with eligible goods as specified by the Act.

The instrument sets out conditions that produce a legal consequence: under the listed circumstances in s 6, goods resulting from blending are taken not to be goods covered by paragraph 10(g) of the Excise Tariff Schedule. The instrument itself imposes no new tax rates or penalties; rather it delineates when that statutory non-coverage applies. The immediate legal right that flows from meeting the conditions in s 6 is the declaratory treatment specified in s 6, which is for the purposes of subsection 77H(3) of the Act (s 6).

Primary duties identified by the instrument are procedural and evidentiary rather than new tax collection duties. They include:

• Duty payment on components: in multiple circumstances the instrument requires that duty (or excise equivalent duty of Customs) has been paid on the eligible goods before the blended product is taken not to be goods covered by paragraph 10(g). Examples in the text include payment on oil and gasoline at specific tariff items for two-stroke gasoline (s 6(a)(i)-(ii)), payment on diesel or biodiesel blended with certain crude petroleum (s 6(c)), and payment on LPG where blending of LPG-only occurs (s 6(f)(i)). The obligation to have paid duty is a condition precedent to the instrument’s treatment.

• Packaging and concentration recordkeeping: for blends with prepared additives, the instrument limits total prepared additives to 0.5% v/v where the resultant blend is packaged into packages of more than 10 litres (s 6(e)(iii)). This creates an operational duty to measure, limit and likely document additive concentrations where packaging exceeds that threshold.

• Container and tank conditions: for LPG-only blending, the blending must occur in a prescribed container or tank (s 6(f)(ii)). The instrument’s definition of prescribed container or tank includes capacity and residential-use criteria (s 4). Parties must ensure blending occurs in containers that meet the prescribed definition if they intend to rely on s 6(f).

• Composition exclusion for prepared additives: prepared additives must not be methanol or eligible goods (or their imported equivalents) for s 6(e)(ii) to apply. The instrument therefore places a compositional constraint on the content of additives.

Rights or administrative effects include:

• Declaratory non-coverage: where the specified conditions are satisfied, the blended goods are declared not to be goods covered by paragraph 10(g) for the purposes of subsection 77H(3) (s 6). The instrument therefore creates a specific interpretive regime or classification right: a party who can demonstrate the facts in s 6 will have the benefit of that treatment.

• Applicability limited by statute: the instrument repeatedly ties its effects to statutory definitions and tariff items (s 4, s 6), so the “right” to the instrument’s treatment is conditional on application of the Act and the Excise Tariff Schedule. The instrument does not itself create an independent tax exemption; it modifies the treatment for the purposes of s 77H(3) and interacts with the Excise Tariff Schedule.

What the instrument does not do, as expressed in its text, is create new criminal sanctions or new rates of duty. It also does not state administrative processes for proving compliance, such as mandatory certificates, forms, or pre-approvals. The operative duties therefore lie in achieving and documenting the preconditions set out in s 6: proof that duty was paid on specified components, that blending occurred in specified containers or tanks, and that additive composition and concentration limits were observed where relevant. The Commissioner’s enforcement of those duties will operate under the Act rather than under this instrument directly (s 3).

The instrument itself does not specify any civil or criminal penalties, infringement notices, or explicit enforcement procedures. Its operative effect is declaratory: it identifies circumstances in which goods are taken not to be goods covered by paragraph 10(g) of the Excise Tariff Schedule for the purposes of subsection 77H(3) of the Act (s 6). Enforcement mechanisms, sanctions, and audit powers therefore remain those provided in the Act and associated excise legislation, which the instrument references but does not reproduce (see s 3 and s 4).

Consequently, practical enforcement will rest on the Commissioner’s existing powers under the Act. The instrument does not alter who can impose penalties or how they are calculated. Instead, compliance will be tested against the statutory conditions the instrument declares. Parties who assert the instrument’s treatment will implicitly place themselves within the Commissioner’s administrative oversight, including audit and accounting processes under the Excise Act framework. The text expressly links the treatment to proof that applicable excise duty or excise equivalent duty of Customs has been paid on component goods in several paragraphs (s 6(a)(i)-(ii), (c), (d), (e) and (f)(i)), which places evidentiary weight on duty-payment records.

Implementation risks and evidentiary burdens implicit in the instrument’s design include:

• Proof of duty payment: multiple subparagraphs require duty to have been paid on component goods (s 6). Compliance therefore requires records, invoices, tax returns or other documentary proof of duty payment. The instrument does not prescribe the form of that proof; it simply makes payment a condition.

• Measurement and composition evidence: where prepared additives are used, s 6(e)(iii) imposes a concentration ceiling (0.5% v/v) when packaged into packages of more than 10 litres. This creates an implicit enforcement focus on laboratory test results, production records or batch sheets to demonstrate compliance with the v/v limit.

• Container and tank verification: s 6(f) requires blending of LPG-only to occur in a “prescribed container or tank” as defined in s 4. Enforcement will require proof that blending occurred in a container meeting that definition, which may involve physical inspection, inventory records, or procurement documentation.

The instrument’s repeal of the 2014 Determination (Schedule 1) may shift administrative expectations; enforcement will proceed against the framework as stated in the current instrument. The instrument does not create new statutory penalty levels; it relies on the parent statute’s enforcement architecture. Parties should therefore treat the instrument as defining conditions the Commissioner can test within the existing enforcement regime of the Act.

The instrument is explicitly framed as a subordinate instrument under the Excise Act 1901, made under subsection 77H(4) (s 3). It cross-references and depends upon several other statutory items and schedules without restating their contents. The primary cross-links are:

• Excise Act 1901: the instrument operates for the purposes of subsection 77H(3) and adopts the definition of eligible goods from subsection 77H(5) (s 3; s 4). The instrument therefore supplements rather than replaces the Act’s substantive definitions and classification scheme.

• Excise Tariff Act 1921 and the Excise Tariff Schedule: the instrument directly references paragraph 10(g) of the Excise Tariff Schedule and specific tariff items , item 15 for oil and subitem 10.5 for gasoline , in s 6(a). The instrument therefore depends on the tariff schedule to determine which duty rates apply and how the component goods are treated.

• Income Tax Assessment Act 1997: the instrument imports the meaning of motor vehicle from section 995-1 of the ITAA 1997, but then provides two express exclusions (s 4). This affects the LPG-related carve-out in s 6(f)(iii) which refers to fuel supplied to the internal combustion engine of a motor vehicle or vessel.

• Fuel Tax Act 2006: s 4 refers to paragraph 41‑10(4)(b) of the Fuel Tax Act 2006 for the purposes of excluding from the motor vehicle definition vehicles of a kind prescribed by regulations under that paragraph. This cross-reference narrows the instrument’s coverage of certain vehicle types.

• Customs and excise equivalents: the instrument refers to “an excise equivalent duty of Customs” in s 6(f)(i), signalling interaction between excise and Customs impositions where imported equivalents may be involved.

Operationally, the instrument functions as an interpretive adjunct to these statutes and the tariff schedule. It declares when, for the purposes of subsection 77H(3), blended products should be treated in a particular way with respect to the tariff schedule. The instrument does not change the text of the Excise Tariff Schedule or the rates of duty; it changes the circumstances in which blended goods are treated as not falling within paragraph 10(g) under the Act.

Interplay practicalities drawn from the instrument’s language include:

• Reliance on tariff item numbering: the two-stroke gasoline example requires reference to item 15 and subitem 10.5 of the Excise Tariff Schedule (s 6(a)(i)-(ii)). Application therefore requires cross-checking the tariff schedule to confirm applicable rates and item applicability.

• Imported equivalents and additives: s 6(e)(ii) excludes prepared additives that are methanol or eligible goods (or their imported equivalents). This creates an intersection with customs treatment and import classifications for additives, as the imported equivalent concept is referenced.

• Packaging thresholds and other regulatory regimes: the instrument distinguishes by package size (more than 10 litres) when applying the 0.5% v/v additive ceiling (s 6(e)(iii)). That threshold interacts with any packaging or consumer safety regulations that may be relevant, though the instrument itself does not reference those regimes.

• Residential vs enterprise use: the definition of a prescribed container or tank includes tanks at residential premises “where the resultant blend is not for use in carrying on an enterprise” (s 4(b)). The enterprise/non-enterprise distinction will therefore interact with definitions of business or enterprise in other statutes or administrative guidance where use is tested.

Overall, the instrument is an interpretive and administrative accessory to the Excise Act and Excise Tariff Schedule with cross-references into tax, customs and fuel law definitions. It requires practitioners to consult the parent statutes and schedules to implement the instrument’s conditions correctly.

The instrument is presented in its original made form and contains its own commencement table (s 2). Section 2(1) provides that the whole of the instrument commences the day after registration. The instrument also contains a note stating that the commencement table relates only to provisions as originally made and will not be amended to deal with later amendments (s 2 note). The instrument is made under the legislative authority of subsection 77H(4) of the Act (s 3).

The only amendment history recorded within the instrument itself is the repeal of an earlier instrument. Schedule 1,Repeals contains a single item: the whole of the Excise (Blending Exemptions) Determination 2014 (No. 1) is repealed (Schedule 1, item 1). The instrument therefore replaces the earlier 2014 Determination in its entirety as the operative instrument addressing blending exemptions for the matters covered.

There are no other amending items in the schedules. Section 5 establishes that instruments specified in a Schedule to this instrument are amended or repealed as set out in the Schedule, and that any other item in a Schedule has effect according to its terms (s 5). Schedule 1 performs the repeal function for the 2014 Determination. The instrument does not indicate prior amendments to itself or subsequent amendments; it is provided as an original instrument replacing the 2014 instrument.

Because the instrument expressly relies on definitions and provisions in the Act and other statutes (s 4), any future changes to those underlying statutes or to the Excise Tariff Schedule will affect how the instrument operates in practice. The instrument’s own amendment history, as recorded, is limited to the single repeal of the 2014 Determination. The commencement provisions and the Schedule 1 repeal together establish that, upon the instrument’s commencement date, the 2014 Determination no longer applies and the 2024 instrument’s specified circumstances apply for the purposes of subsection 77H(3).

The instrument itself contains no references to litigation, cases, or judicial determinations. It names no judicial decisions and provides no case citations. The text contains only statutory references and administrative directives (s 3, s 4, s 6; Schedule 1). Accordingly, there is no litigation history recorded within the instrument.

The absence of litigation references in the instrument means the present text contains no judicially interpreted examples to illuminate ambiguous terms such as “remnants” in s 6(b), “stabilised crude petroleum oil” in s 6(c), “prepared additives” in s 6(e), or the precise limits of “prescribed container or tank” in s 4. The instrument itself leaves those matters to administrative application under the Act and to potential future disputes under the Act’s enforcement mechanisms.

From the instrument’s content one can identify points likely to be relevant in any future litigation or administrative review, should disputes arise. These include:

• Interpretation of statutory cross-references: the meaning and application of “eligible goods” depend on subsection 77H(5) of the Act (s 4). Any challenge to the instrument’s application will turn on how that definition is applied to particular substances.

• Proof of duty payment: several subparagraphs make non-coverage conditional on payment of duty or an excise-equivalent of Customs (s 6). Disputes could focus on whether the correct duty was paid and how proof of payment is established.

• Factual questions about blending: incidents such as whether a blend is “incidental” because of “remnants” in a tank (s 6(b)), or whether a tank is for residential use and not for an enterprise (s 4(b)), are factual determinations the Commissioner will make and which could be the subject of review.

• Technical composition and measurement: the 0.5% v/v threshold for prepared additives when packaged into packages of more than 10 litres (s 6(e)(iii)) will raise questions about measurement methods, batching tolerances, and whether the ceiling is exceeded.

• Interaction with other statutes: disputes could arise about the application of the motor vehicle definition where exclusions in s 4 change whether a tank used for supplying fuel to an internal combustion engine triggers the s 6(f)(iii) exclusion.

While the instrument does not record litigation, these are the kinds of interpretive and evidentiary issues that administrative bodies or courts would consider if a person’s reliance on the instrument’s treatment were challenged by the Commissioner under the Act. Any actual litigation history would need to be sourced from case law and administrative decisions outside the instrument’s text.

The instrument contains several precise conditions and cross-references that create practical pitfalls for parties who rely on it. The following are concrete items drawn from the instrument’s language that require attention.

1. Duty payment is a condition precedent in multiple places. The declaratory treatment in s 6 is frequently contingent on duty (or an excise-equivalent duty of Customs) having been paid on the component goods: s 6(a)(i)-(ii) for oil and gasoline, s 6(c) for diesel/biodiesel blends, s 6(d) for dyed goods, s 6(e) for blends with prepared additives, and s 6(f)(i) for LPG. Failure to have paid the applicable duty means the instrument’s treatment does not apply. The instrument does not set out how duty payment is demonstrated; practitioners must provide documentary evidence to the Commissioner under the Act.

2. Additive composition exclusions and packaging-size trigger. Prepared additives are permitted under s 6(e) only if they are not methanol or eligible goods (or their imported equivalents) (s 6(e)(ii)). Where packaging exceeds 10 litres, a strict concentration limit applies: total prepared additives must not exceed 0.5% v/v (s 6(e)(iii)). The packaging threshold means different compliance rules apply depending on package size. Parties packaging in or below 10 litres are not subject to the stated 0.5% v/v cap in that paragraph, but the text still requires the additives to meet s 6(e)(i) and (ii). The distinction between package sizes can cause operational complexity for manufacturers supplying multiple pack sizes.

3. “Incidental blend” is not quantified. S 6(b) treats an “incidental blend” caused by placing eligible goods into a tank containing remnants of eligible goods or another substance as a circumstance in which the blend is not covered by paragraph 10(g). The term “remnants” is not defined in the instrument. Absence of a quantitative threshold means disputes over whether a blend was truly incidental are likely to hinge on factual evidence and the Commissioner’s administrative view.

4. LPG container and tank definitions are narrow and include usage constraints. The definition of prescribed container or tank in s 4 includes containers up to 210 kilograms of LPG, a residential premises tank where the resultant blend is not for use in an enterprise, and tanks that supply LPG to at least two residential premises (s 4). S 6(f)(ii) requires blending in such prescribed containers or tanks. Additionally, s 6(f)(iii) excludes tanks that are for use in systems supplying fuel to internal combustion engines of motor vehicles or vessels. Parties must therefore verify both physical capacity and the end-use of the tank, since a tank used to supply an engine (directly or by filling another tank) excludes the instrument’s treatment.

5. Repeal of the 2014 Determination. Schedule 1 repeals the Excise (Blending Exemptions) Determination 2014 (No. 1) in full (Schedule 1 item 1). Those who relied on the 2014 Determination must ensure their current arrangements fit within the 2024 instrument’s text; prior administrative expectations under the 2014 Determination will not necessarily survive.

6. Cross-references require external checks. The instrument repeatedly requires reference to the Excise Tariff Schedule (for tariff items and paragraph 10(g)), the Act (for eligible goods), and the ITAA 1997 and Fuel Tax Act for the motor vehicle definitions (s 4, s 6). Practitioners must cross-check those instruments to ensure the tariff items, definitions and exclusions apply to their situation.

7. No procedural safe-harbour or certification route provided. The instrument does not provide for pre-approval, certification, or standardised documentary requirements to prove compliance. That absence means proof will be tested in the course of audits or disputes under the Act.

8. Imported equivalents. S 6(e)(ii) excludes prepared additives that are “eligible goods (or their imported equivalents)”. The term “imported equivalents” imports a customs element that may complicate classification when additives are imported, giving rise to interactions with Customs classifications and import duty treatment.

9. Package-size-driven compliance costs. The 10-litre packaging threshold and the 0.5% v/v additive limit may impose measurement and testing costs for firms packaging at larger sizes. Firms that supply both small and larger packages may face bifurcated compliance processes.

10. Evidentiary burden for residential vs enterprise use. The instrument’s definition of a prescribed tank includes a residential-use condition , the resultant blend must not be for use in carrying on an enterprise (s 4(b)). Determining whether use is an “enterprise” may involve accounting, contractual or on-site evidence. Misclassification risks losing the instrument’s treatment.

Each of the above is anchored in the instrument’s text and creates tangible compliance or operational points of friction. Parties should not assume the instrument’s favourable declaratory statement applies automatically; they must confirm the particular factual and documentary preconditions in s 6 and s 4 are met.

Compliance under this instrument requires aligning operational, recordkeeping and packaging practices with the precise conditions set out in s 6 and the definitions in s 4. The following practical steps derive directly from the instrument’s text.

1. Identify whether the goods are “eligible goods.” The instrument relies on the definition in subsection 77H(5) of the Excise Act 1901 (s 4). Begin by applying that statutory definition to the substances you blend. The instrument’s treatment is only stated in relation to eligible goods.

2. Confirm duty payment on component goods where required. For those categories that require prior duty payment, ensure the relevant excise duty or an excise-equivalent duty of Customs has been paid on the component goods before claiming the instrument’s treatment: s 6(a)(i)-(ii), (c), (d), (e) and (f)(i). Maintain invoices, tax returns, accounting entries, goods-received notes or Customs documentation that demonstrably show duty payment at the tariff items cited (for example, item 15 and subitem 10.5 referenced in s 6(a)).

3. For two-stroke gasoline blends (s 6(a)), verify and document that oil has been taxed at the rate in item 15 and gasoline at the rate in subitem 10.5 of the Excise Tariff Schedule. Keep records of volumes blended, batch sheets, and the duty treatment applied to each component.

4. For incidental blends (s 6(b)), document the circumstances of any tank top-up or transfer that could create an incidental blend. Since “remnants” are not quantified, contemporaneous records , for example tank inspection notes, transfer receipts, and product analyses that show residual quantities , will be important to substantiate an incidental blending claim.

5. For diesel/biodiesel blends with stabilised crude petroleum oil (s 6(c)), ensure duty has been paid on the diesel or biodiesel and preserve evidence of the stabilised crude petroleum oil’s classification as not covered by paragraph 10(a). Keep blending ratios, bills of lading, supplier declarations and duty-payment records.

6. For dyed goods (s 6(d)), maintain records showing duty paid on eligible goods and the dyeing process. Evidentiary continuity from duty payment to dye mixture to final product will support reliance on the instrument’s treatment.

7. For blends with prepared additives (s 6(e)), undertake the following:

   • Ensure additives meet s 6(e)(i): they must enhance internal combustion engine performance or assist in maintenance. Obtain technical specifications or supplier declarations.
   • Ensure additives are not methanol or eligible goods (or their imported equivalents) as per s 6(e)(ii). Supplier composition statements and material safety data sheets will be necessary.
   • If packaging in packages of more than 10 litres, control total prepared additive content to 0.5% v/v or below and retain test reports or production batch certificates showing concentrations (s 6(e)(iii)). Maintain packaging records to show package-size thresholds.

8. For LPG-only blending (s 6(f)), ensure:

   • Excise duty or excise-equivalent duty of Customs has been paid on each quantity of the LPG (s 6(f)(i)).
   • Blending occurs in a “prescribed container or tank” as defined in s 4. Confirm container capacity (210 kg or less for a container), residential-use status if applicable (s 4(b)), or whether the tank supplies at least two residential premises (s 4(c)).
   • The tank is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, directly or indirectly (s 6(f)(iii)). If the tank does supply such engines, the instrument’s treatment does not apply.

9. Prepare documentary evidence for the motor vehicle exclusions. Since the instrument imports the motor vehicle meaning from section 995-1 of the ITAA 1997 with specified exclusions (s 4), ensure that any claim about whether a tank supplies a motor vehicle engine is supported by logistical records, delivery manifests, or contractual terms of supply.

10. Update internal compliance manuals and train staff. Given the package-size distinctions, container/tank definitions, and additive composition exclusions, implement standard operating procedures for blending operations, record retention policies for duty-payment documents, and testing protocols for additive concentrations.

11. Be aware of the repeal of the 2014 Determination. If previous arrangements relied on the 2014 Determination, review whether those arrangements meet the 2024 instrument’s text. The 2014 Determination has been repealed in full (Schedule 1 item 1), so do not rely on its provisions after the 2024 instrument’s commencement.

12. Anticipate audit evidence requests. The instrument does not prescribe documentary form. However, because duty payment is a common condition across s 6, expect the Commissioner to request invoices, duty payment certificates, customs documents, laboratory test results, and batch or packaging records to substantiate claims.

13. Seek clarification where definitions are uncertain. The instrument leaves several terms to external definitions or to factual determination (for example, eligible goods as per subsection 77H(5) of the Act and the undefined term “remnants”). If the facts of a particular operation sit close to a threshold (package size, concentration, or tank classification), consider seeking administrative advice from the Commissioner’s office under the Act’s usual channels or documenting contemporaneous management judgments and the bases for them.

These compliance steps flow directly from the instrument’s textual conditions in s 4 and s 6 and reflect the likely documentary and operational measures practitioners will need to take to support a claim that a blended product is taken not to be goods covered by paragraph 10(g) for the purposes of subsection 77H(3) of the Act.