A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 4B Diesel Fuel Rebate Scheme
Customs Act 1901
5 After subsection 164(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.
Excise Act 1901
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