Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 (74 of 2006)
Schedule 1 Amendments
Part 2 Application, saving and transitional provisions
108 Transitional - stabilised crude petroleum oil and petroleum condensate
A reference in section 77K of the Excise Act 1901 to excise duty attaching to stabilised crude petroleum oil or condensate under item 20 or 21 of the Schedule to the Excise Tariff Act 1921 is taken to include a reference to excise duty that attached to stabilised crude petroleum oil or condensate under item 17 of that Schedule before the commencement of this item.