Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1993 No. 113 of 1993 - SECT 17

17. After section 80A of the Principal Act the following section is inserted:
Extension of diesel fuel rebate scheme in certain circumstances

"80B. (1) In this section:
'diesel fuel rebate scheme' means the scheme for the provision of rebate in
relation to excise duty paid on diesel fuel that is set out in sections 78A,
78AA, 78AB, 80 and 80A.

"(2) If an excisable blended petroleum product is not constituted, in whole or
in part, by:

   (a)  goods referred to in paragraph 11(A)(3) or 11(C)(2) of the Schedule to
        the Excise Tariff Act 1921; or

   (b)  a blended petroleum product that is itself constituted, in whole or in
        part, by goods referred to in paragraph (a); then, for the purposes of
        the diesel fuel rebate scheme, this Act has effect as if the excisable
        blended petroleum product were diesel fuel.

"(3) If stabilised crude petroleum oil classified to paragraph 11(H)(2) of the
Schedule to the Excise Tariff Act 1921:

   (a)  is not included in an excisable blended petroleum product; and

   (b)  is not oil in respect of which there is an entitlement to a remission
        under subsection 78(3); then, for the purposes of the diesel fuel
        rebate scheme, this Act has effect as if that stabilised crude
        petroleum oil were diesel fuel.".