Excise Tariff Amendment (Product Stewardship for Waste Oil) Act 2000 (104 of 2000)

Schedule 1   Oils

Excise Tariff Act 1921

3   After item 13 of the Schedule

Insert:

15.

Goods as follows, other than goods for use as a fuel:

 
 

(A) petroleum based oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) and their synthetic equivalents but not including greases;

$0.05 per litre

 

(B) petroleum based oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; greases; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) and their synthetic equivalents, recycled for use as oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) but not including greases;

$0.05 per litre

 

(C) petroleum based greases and their synthetic equivalents;

$0.05 per kilogram

 

(D) petroleum based oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; greases; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) and their synthetic equivalents, recycled for use as greases;

$0.05 per kilogram