Commonwealth Numbered Acts

FUEL TAX ACT 2006 (NO. 72, 2006) - SECT 95.5

             (1)  For the purposes of the * fuel tax law, the Commissioner may, by legislative instrument, determine that a blend of a fuel and another product does not constitute a fuel.

             (2)  An entity that blends that fuel and that other product to produce that blend is taken to have used that fuel.

             (3)  In making a determination under subsection (1), the Commissioner must consider the following matters:

                     (a)  the physical and chemical properties of the blend;

                     (b)  whether the blend can be used in an internal combustion engine;

                     (c)  whether the blend is marketed and distributed as fuel;

                     (d)  whether there is a risk that the blend might be used as fuel, and the financial impact on the Commonwealth if the blend were used as fuel;

                     (e)  any other relevant matter.

The Commissioner must give the greatest weight to the matter mentioned in paragraph (d).