Excise Tariff Amendment Act 2020 (85 of 2020)

15

Go ods as follows, other than:

(a) diesel; and

(b) blends of diesel and any other goods; and

(c) goods for use as a fuel; and

(d) goods ordinarily used as a fuel; and

(e) exempt oils and hydraulic fluids; and

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

15.1

Either:

(a) petroleum-based oils that are lubricant/fluid/oil products; or

(b) the synthetic equivalents of such oils;

but not greases

$0.085 per litre

15.2

Either:

(a) petroleum-based oils that are lubricant/fluid/oil products or greases; or

(b) synthetic equivalents of such oils;

recycled for use as oils that are lubricant/fluid/oil products but not recycled for use as greases

$0.085 per litre

15.3

Petroleum-based greases and their synthetic equivalents

$0.085 per kilogram

15.4

Either:

(a) petroleum-based oils that are lubricant/fluid/oil products or greases; or

(b) synthetic equivalents of such oils;

recycled for use as greases

$0.085 per kilogram