A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 6 Diesel Fuel Rebate Scheme
Customs Act 1901
5 Subsection 164(7) (definition of marine transport )
Insert:
marine transport includes transport by vessels in or on fresh water, but does not include any transport relating to forestry.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).