Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024 (F2024L00728)
Schedule 1 Amendments
Part 1 Main amendments
Customs Regulation 2015
4 Clause 1 of Schedule 6 (table item 14, column headed "Circumstances", after paragraph (b))
Insert:
(ba) the petrol has not been used;
(bb) the petrol is subject to further manufacture or production;