Commonwealth Consolidated Acts

FUEL TAX ACT 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).