A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 4B   Diesel Fuel Rebate Scheme

Customs Act 1901

10   After subsection 78A(5AB)

Insert:

(5ABA) Subsection (5AA) does not apply to the rebate payable in respect of diesel fuel if:

(a) the rate of rebate payable in respect of the diesel fuel is a rate specified in a notice under subsection (5AAC); and

(b) one or more of the rates of rebate that would be averaged under subsection (5AA) in respect of the fuel if that subsection applied would not be a rate specified in such a notice.