(1) For paragraph (c) of item 14 of the table in clause 1 of Schedule 6, the requirements are the following:
(a) the applicant for the refund keeps records that will allow an officer to:
(i) determine the volume of petrol returned; and
(ii) verify that duty has been paid on the petrol returned;
(b) for the return of contaminated petrol:
(i) notice of the proposed return of the petrol has been received by an officer before the return of the petrol; and
(ii) if required by an officer--the composition of the contaminated petrol, and the ratios of petrol and other substance present in the contaminated petrol, have been determined in accordance with subsection (2).
(2) If an officer requires that the composition of the contaminated petrol, and the ratios of petrol and other substance present in the contaminated petrol, be determined:
(a) a sample of the contaminated petrol may be taken for analysis; and
(b) the sample must be taken in the presence of an officer; and
(c) the analysis of the sample must be undertaken in a laboratory that is a registered member of the National Association of Testing Authorities Australia; and
(d) the cost of the analysis is to be borne by the applicant.