1 Item 11 of the Schedule
11 | Goods as
follows: | |
(a) refined or semi-refined liquid petroleum or shale oil products
(including diesel fuel produced or manufactured by the process of refining
waste oils and gasoline or diesel fuel recovered by a recycling process other
than refining) but not including liquefied petroleum gas, lubricating oils
(including lubricant base oils), hydraulic oils, transformer oils, bitumen or
recycled products other than those recycled products specified above; | ||
(b)
coal tar and coke oven distillates; aromatic hydrocarbons and light oils
consisting principally of aromatic hydrocarbons (not being petroleum, shale
oil or recycled products); | ||
(c) petroleum condensate and stabilised crude
petroleum oil products for use otherwise than as a petroleum refinery
feedstock at a factory specified in a licence granted pursuant to section 34
of the Excise Act 1901 (being petroleum condensate and stabilised crude
petroleum oil for use otherwise than in the recovery, production,
transportation or refining of stabilised crude oil or condensate); and | ||
(d)
lubricants (including lubricant base oils), hydraulic oils, transformer oils
and fuel recovered by a recycling process. | ||
(A) | Kerosene for use as fuel in
aircraft | $0.02718 per litre |
(B) | Heating oil and kerosenes other than
kerosene falling within subitem 11(A): | |
(1) Kerosene in packages not
exceeding 210 litres: | ||
(a) for use as fuel in an internal combustion engine |
$0.43485 per litre | |
(b) for use as fuel otherwise than in an internal
combustion engine | $0.07316 per litre | |
(c) for other use | Free | |
(2) Other: | ||
(a) for use as fuel in an internal combustion engine | $0.43485 per litre | |
(b)
for use as fuel otherwise than in an internal combustion engine and containing
at least the prescribed proportion of the marker | $0.07316 per litre | |
(c) for
other use and containing at least the prescribed proportion of the marker |
Free | |
(d) other | $0.43485 per litre | |
(C) | Diesel: | |
(1) In packages not
exceeding 210 litres: | ||
(a) diesel other than product falling to subparagraph
11(C)(1)(b) | $0.43485 per litre | |
(b) recycled product, on which Customs or
Excise duty has been paid, recovered by a process not being a process of
refining | Free | |
(2) Other: | ||
(a) diesel other than product falling to
subparagraph 11(C)(2)(b) | $0.43485 per litre | |
(b) recycled product, on which
Customs or Excise duty has been paid, recovered by a process not being a
process of refining | Free | |
(D) | Fuel oil having the characteristics set out in
subsection 3(4) | $0.07316 per litre |
(E) | Condensate for use otherwise than as
a petroleum refinery feedstock at a factory specified in a licence granted
pursuant to section 34 of the Excise Act 1901 : | |
(1) for use as fuel in an
internal combustion engine | $0.43485 per litre | |
(2) for use as fuel otherwise
than in an internal combustion engine and containing at least the prescribed
proportion of the marker | $0.07316 per litre | |
(4) other | $0.43485 per litre | |
(F) | Stabilised crude petroleum oil for use otherwise than as a petroleum
refinery feedstock at a factory specified in a licence granted pursuant to
section 34 of the Excise Act 1901 : | |
(1) for use as fuel in an internal
combustion engine | $0.43485 per litre | |
(2) for use as fuel otherwise than in
an internal combustion engine and containing at least the prescribed
proportion of the marker | $0.07316 per litre | |
(4) other | $0.43485 per litre | |
(G) | Topped crude petroleum oil: | |
(1) for use as a petroleum refinery
feedstock at a factory specified in a licence granted pursuant to section 34
of the Excise Act 1901 | Free | |
(2) for use as fuel in an internal combustion
engine | $0.43485 per litre | |
(3) for use as fuel otherwise than in an internal
combustion engine and containing at least the prescribed proportion of the
marker | $0.07316 per litre | |
(5) other | $0.43485 per litre | |
(H) | Gasoline and
other petroleum or shale spirit having a flash point of less than 0 degrees
Celsius when tested in an Abel Pensky (closed test) apparatus other than
Gasoline on which Customs or Excise duty has been paid, recovered by a process
not being a process of refining: | |
(1) In packages not exceeding 210 litres: |
||
(a) for use as fuel in aircraft | $0.02718 per litre | |
(b) for use as fuel
otherwise than in aircraft and having a lead content exceeding 13 milligrams
per litre | $0.45696 per litre | |
(c) for use as fuel otherwise than in aircraft
and having a lead content not exceeding 13 milligrams per litre | $0.43485 per
litre | |
(d) for other use | $0.43485 per litre | |
(2) Other: | ||
(a) for use as
fuel in aircraft | $0.02718 per litre | |
(b) for use as fuel otherwise than in
aircraft and having a lead content exceeding 13 milligrams per litre | $0.45696
per litre | |
(c) for use as fuel otherwise than in aircraft and having a lead
content not exceeding 13 milligrams per litre | $0.43485 per litre | |
(e) other,
having a lead content exceeding 13 milligrams per litre | $0.45696 per litre | |
(f) other, having a lead content not exceeding 13 milligrams per litre |
$0.43485 per litre | |
(I) | Other refined or partly refined petroleum products,
including mineral turpentine and lubricants (lubricant base oils), hydraulic
oils, transformer oils and fuel, other than diesel, recovered by a process not
being a process of refining: | |
(1) Recycled petroleum products not elsewhere
specified | ||
(a) gasoline on which Customs or Excise duty has been paid,
recovered by a process not being a process of refining | Free | |
(b) other: | ||
(i) for use otherwise than as fuel in an internal combustion engine and
containing at least the prescribed proportion of the marker | Free | |
(ii) for
other use | $0.43485 per litre | |
(2) Other, in packages not exceeding 210
litres: | ||
(a) for use as fuel in an internal combustion engine | $0.43485 per
litre | |
(b) for use as fuel otherwise than in an internal combustion engine |
$0.07316 per litre | |
(c) for other use | Free | |
(3) Other: | ||
(a) for use as
fuel in an internal combustion engine | $0.43485 per litre | |
(b) for use as
fuel otherwise than in an internal combustion engine and containing at least
the prescribed proportion of the marker | $0.07316 per litre | |
(c) for other
use containing at least the prescribed proportion of the marker | Free | |
(d)
other | $0.43485 per litre | |
(J) | Coal tar and coke oven distillates, aromatic
hydrocarbons and light oils consisting principally of aromatic hydrocarbons
(not being petroleum or shale products), suitable for use as gasoline
substitutes and having a flash point of less than 23 degrees Celsius when
tested in an Abel Pensky (closed test) apparatus: | |
(1) In packages not
exceeding 210 litres: | ||
(a) having a lead content exceeding 13 milligrams per
litre | $0.45696 per litre | |
(b) having a lead content not exceeding 13
milligrams per litre | $0.43485 per litre | |
(2) Other: | ||
(a) having a lead
content exceeding 13 milligrams per litre | $0.45696 per litre | |
(b) having a
lead content not exceeding 13 milligrams per litre | $0.43485 per litre |
[
Minister's second reading speech made in
House of Representatives on 17
February 2000
Senate on 13 March 2000 ]
(2/00)