Product Stewardship (Oil) Amendment Act 2020 (82 of 2020)

Schedule 1   Amendments

Product Stewardship (Oil) Act 2000

1   Subsection 6(1) (definition of oils)

Repeal the definition, substitute:

oils means the following:

(a) petroleum based oils that are:

(i) lubricant base oils; or

(ii) prepared lubricant additives containing carrier oils; or

(iii) lubricants for engines, gear sets, pumps and bearings; or

(iv) greases; or

(v) hydraulic fluids; or

(vi) brake fluids; or

(vii) transmission oils; or

(viii) transformer and heat transfer oils;

(b) synthetic equivalents of goods covered by paragraph (a);

(c) any other goods prescribed for the purposes of this paragraph.

However, the following are not oils:

(d) diesel;

(e) blends of diesel and any other goods;

(f) goods ordinarily used as a fuel;

(g) any other goods prescribed for the purposes of this paragraph.

Note: This definition was substituted by the Product Stewardship (Oil) Amendment Act 2020. It was substituted as a response to the decision of the Federal Court of Australia in Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2019] FCA 1849.