Energy Grants (Credits) Scheme Regulations 2003
Subject to subregulation (2), for paragraph 53(6)(b) of the Act , the use of off-road diesel fuel other than as a fuel is specified.
(2)
If the off-road diesel fuel is used as an ingredient in the manufacture of a blended petroleum product , the use is specified only if the product is an exempt blended petroleum product that is not suitable for use as a fuel.
(3)
For paragraph 53(7)(b) of the Act , the kind of off-road diesel fuel mentioned in paragraph 9(1)(c) of these Regulations is specified.
(4)
In this regulation:
blended petroleum product
has the meaning given by section 77G of the
Excise Act 1901
.
exempt blended petroleum product
has the meaning given by section 77G of the
Excise Act 1901
.
Note:
Exempt blended petroleum products are prescribed in the Excise Regulations 1925 .
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