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 |