A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 6   Diesel Fuel Rebate Scheme

Customs Act 1901

5   Subsection 164(7) (definition of marine transport )

Insert:

marine transport includes transport by vessels in or on fresh water, but does not include any transport relating to forestry.