Excise Act 1901

EXTENSION OF DIESEL FUEL REBATE SCHEME IN CERTAIN CIRCUMSTANCES  
80B(1)
In this section:

"diesel fuel rebate scheme"
means the scheme for the provision of rebate in relation to excise duty paid on diesel fuel that is set out in sections 78A , 78AA , 78AB , 80 and 80A .

80B(2)
If an excisable blended petroleum product is not constituted, in whole or in part, by:

(a) goods classifiable to item 11 of the Schedule to the Excise Tariff Act 1921 , as follows:

(i) gasoline or other petroleum or shale spirit having a flashpoint of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus;

(ii) 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 flashpoint of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus; or

(b) a blended petroleum product that is itself constituted, in whole or in part, by goods referred to in paragraph (a);

then, for the purposes of the diesel fuel rebate scheme, this Act has effect as if the excisable blended petroleum product were diesel fuel.

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S 80B(2) substituted by No 125 of 2000, s 3 and Sch 2 item 3, effective 26 October 2000. S 80B(2) formerly read:

80B(2)
If an excisable blended petroleum product is not constituted, in whole or in part, by:

(a) goods referred to in subitem 11(H) or 11(J) of the Schedule to the Excise Tariff Act 1921 ; or

(b) a blended petroleum product that is itself constituted, in whole or in part, by goods referred to in paragraph (a);

then, for the purposes of the diesel fuel rebate scheme, this Act has effect as if the excisable blended petroleum product were diesel fuel.

S 80B(2) amended by No 167 of 1997, s 3 Sch 1 item 12, by substituting ``subitem 11(H) or 11(J)'' for ``paragraph 11(A)(3) or 11(C)(2)'', applicable only to blending of petroleum products occurring on or after 31 January 1998.

80B(3)
If stabilised crude petroleum oil classified to item 11 of the Schedule to the Excise Tariff Act 1921 as stabilised crude petroleum oil for use as a fuel in an internal combustion engine:

(a) is not included in an excisable blended petroleum product; and

(b) (Repealed by No 167 of 1997.)

then, for the purposes of the diesel fuel rebate scheme, this Act has effect as if that stabilised crude petroleum oil were diesel fuel.

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S 80B(3) amended by No 125 of 2000, s 3 and Sch 2 item 4, by substituting all the words before para (a), effective 26 October 2000. The words before para (a) formerly read:

80B(3)
If stabilised crude petroleum oil classified to paragraph 11(F)(1) of the Schedule to the Excise Tariff Act 1921 :

S 80B(3) amended by No 167 of 1997, s 3 Sch 1 items 13 and 14, by substituting ``paragraph 11(F)(1)'' for ``paragraph 11(H)(2)'' and repealing para (b), applicable only to blending of petroleum products occurring on or after 31 January 1998. Para (b) formerly read:

(b) is not oil in respect of which there is an entitlement to a remission under subsection 78(3);