Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day on which this Act receives the Royal Assent
2. Schedule 1, Part 1	25 October 2001
3. Schedule 1, Part 2	15 April 2002
4. Schedule 1, Part 3	1 July 2002
5. Schedule 1, Part 4	The day on which this Act receives the Royal Assent

Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

(2) Column 3 of the table is for additional information that is not part of this Act. This information may be included in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendment of the Excise Tariff Act 1921

Part 1—Amendments having effect on and from 25 October 2001

1 Subsection 6G(1)

Omit “referred to in subsection (2)”, substitute “referred to in subsection (2) or (3)”.

2 Subsection 6G(1A)

Omit “For the purposes of subsection (1),”, substitute “For the purposes of subsections (1) and (3),”.

3 After subsection 6G(2)

Insert:

(3) Duty payable under this Act on an excisable blended petroleum product comprising an emulsified blend of:

(a) diesel classified to item 11 of the Schedule as diesel other than recycled product; and

(b) water that is added to produce the emulsified blend; and

(c) any additive other than water in the emulsified blend including, but not limited to, an additive to assist the process of emulsification;

is worked out using the formula:

where:

volume of additives means the volume of additives (if any) other than water in the excisable blended petroleum product.

volume of diesel means the volume of diesel in the excisable blended petroleum product.

Part 2—Amendments having effect on and from 15 April 2002

4 Subsection 3(1)

Insert:

exempt oils and hydraulic fluids means goods described in subsection (6).

5 At the end of section 3

Add:

(6) Exempt oils and hydraulic fluids are:

(a) food grade white mineral oil that complies with:

(i) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and

(ii) Sec. 21 CFR 178.3620 (a) of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and

(b) polyglycol brake fluids that meet the requirements of Australian Standard AS/NZS 1960.1:1995 Motor vehicle brake fluids—Non-petroleum type; and

(c) aromatic process oils that meet all of the criteria in the following table: