Commonwealth Numbered Acts

EXCISE TARIFF AMENDMENT ACT 1990 No. 112 of 1990 - SECT 10

10. Where an amount has been paid by way of excise imposed on stabilized crude
petroleum oil to which paragraph 17(A) (2) of the Schedule to the Principal
Act applies, being oil that has been entered for home consumption after 31
December 1987, that amount is to be treated as having been paid in respect of
excise imposed on that oil under the Principal Act as amended by this Act.