Commonwealth Numbered Regulations

1984 No. 320 EXCISE REGULATIONS (AMENDMENT) - REG 2

2. Regulation 50 of the Excise Regulations is amended-

   (a)  by omitting from paragraph (1) (m) "or" (last occurring); and

   (b)  by inserting after paragraph (1) (n) the following word and paragraph:



"; or (o) the following circumstance relating to fuel oil (being fuel oil on
which excise duty is payable) exists, namely, the fuel oil is delivered for
home consumption by virtue of a permission given under section 61C of the Act
being a permission that is subject to a condition that the person to whom the
permission is given-

        (i)    will use the fuel oil at a place that is not a natural gas area
               within the meaning of section 3A of the
               Liquefied Petroleum Gas (Grants) Act 1980; and

   (ii) will use the fuel oil in the chemical reduction in herreshoff-type
        roasters of oxides and other compounds of nickel and cobalt in
        lateritic nickel ore to produce elemental nickel and cobalt,".