Commonwealth Numbered Regulations

EXCISE AMENDMENT REGULATIONS 2000 (NO. 6) 2000 NO. 297 - SCHEDULE 1

(regulation 3)

[1] Subparagraph 50 (1) (zy) (iii)

omit

recycled.

insert

recycled;

[2] After paragraph 50 (1) (zy)

insert

(zz)

excise duty is payable on a recycled product:

(i)

that is hydraulic oil, brake fluid, transmission oil, transformer oil or heat transfer oil classified to subitem 15 (B) of the Schedule to the Excise Tariff Act 1921 ; and

(ii)

for which no benefit is payable under the Product Stewardship (Oil) Regulations 2000 ; and

(iii)

that is demonstrated to be for the use for which it was used before being recycled; and

(iv)

that is delivered in accordance with a permission given under section 61C of the Act;

(zza)

excise duty has been paid on a recycled product:

(i)

that is hydraulic oil, brake fluid, transmission oil, transformer oil or heat transfer oil classified to subitem 15 (B) of the Schedule to the Excise Tariff Act 1921 ; and

(ii)

for which no benefit is payable under the Product Stewardship (Oil) Regulations 2000 ; and

(iii)

that has been used for the same purpose for which it was used before being recycled.

[3] Regulation 161

substitute

161 Interpretation

In these Regulations:

"petrol" includes any of the following products:

(a)

benzine, benzol, gasoline, naphtha or pentane;

(b)

a petroleum distillate that is dutiable under item 11 or 12 of the Schedule to the Excise Tariff Act 1921 ;

(c)

shale or coal tar distillate that is dutiable under item 11 of that Schedule;

(d)

a product:

(i)

that is dutiable under item 15 of that Schedule; and

(ii)

that has not been used for a purpose that would have caused it to be dutiable under that item.

[4] Paragraph 176 (2) (f)

substitute

(c)

a blend of products on which duty has been paid for each of the products at a rate specified in item 15 of the Schedule to the Excise Tariff Act 1921 ;

(d)

a blend of one or more additives, each of which is not dutiable under the Schedule to the Excise Tariff Act 1921 , with:

(i)

a product on which duty has been paid at a rate specified in item 15 of that Schedule; or

(ii)

a blend of products on which duty has been paid for each of the products at a rate specified in that item;

(e)

a blend of water with:

(i)

a product on which duty has been paid at a rate specified in item 15 of the Schedule to the Excise Tariff Act 1921 ; or

(ii)

a blend of products on which duty has been paid for each of the products at a rate specified in that item;

(f)

a blend of oil and gasoline for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 and on the gasoline at the rate specified in subparagraph 11 (H) (2) (b) or (c) of the Schedule to the Excise Tariff Act 1921 ;

[5] Paragraph 176 (2) (m)

substitute

(m)

a blend of any clean petroleum product (except a product mentioned in item 15 of the Schedule to the Excise Tariff Act 1921 ) with another substance after the clean petroleum product has been cleared from Customs control, where the blend is not suitable for use as a fuel;