Commonwealth Consolidated Acts

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EXCISE ACT 1901 - SECT 77K

Crude oil and condensate may attract more than one excise duty

    The fact that excise duty attaches to stabilised crude petroleum oil or to condensate under item   20 or 21 of the Schedule to the Excise Tariff Act 1921 does not prevent further excise duty attaching to that oil or that condensate under item   10 of that Schedule.


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