EXCISE REGULATIONS 1925 (REPEALED)

Reg 2AA omitted by SR No 180 of 2003, reg 3 and Sch 1 item 1, effective 1 July 2003. The amendment made does not apply in relation to an application for refund of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 July 2003. Reg 2AA formerly read:

DIESEL FUEL (ACT S 4)  
2AA(1)
For the definition of diesel fuel in subsection 4(1) of the Act, the following fuels are prescribed:

(a) a product:

(i) on which excise duty has been paid at the rate that applies to diesel fuel at the time of the payment; and

(ii) that is capable of being used as fuel in a diesel engine;

(b) a petroleum product:

(i) that has the characteristics set out in subregulation 50(4A) ; and

(ii) that is capable of being used as a fuel otherwise than in an internal combustion engine;

(c) a fuel oil that has the characteristics set out in subsection 3(4) of the Excise Tariff Act 1921 .

2AA(2)
However, each of the following fuels is not a diesel fuel :

(a) gasoline and other petroleum or shale spirit having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus;

(b) coal tar and coke oven distillates;

(c) 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 flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus.

Reg 2AA inserted by SR 159 of 2000, reg 3 Sch 1 item 1, effective 1 July 2000.