Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Act 2006 (75 of 2006)
Schedule 1 Amendments
Excise Tariff Act 1921
46 Transitional - previously paid duties
In working out the duty payable on blended goods under section 6G of the Excise Tariff Act 1921 after the commencement of this item, paragraph (a) of the definition of previously paid duties in that section includes any excise duties already paid on goods that:
(a) are constituent elements of the blended goods; and
(b) were classified to item 11, 12 or 15 of the Schedule to that Act (as in force before the commencement of this item).
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).
