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This is in compliance with Excise Act 1901 Excise (Denatured spirits) Determination 2016 (No. 3). https://www.ato.gov.au/law/view/document?DocID=ELD%2FED201610%2F00001&PiT=99991231235958&document=document
Under this Excise Act 1901, a formula for denaturing spirit is a spirit plus at least one denaturant listed in the Schedule at or above the minimum concentration specified (e.g. methanol, min. 5.0% v/v).
EL027-10L-P Ethanol Denatured F3-100% LR is denatured with 2% v/v Methanol. However, this is below the minimum concentration of denaturant as defined by ATO.
Thus, the product is under ATO permit instead of Determination.