Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 (81 of 2015)
Schedule 1 Amendments
Part 1 Main amendments
Customs Act 1901
3 After subsection 105B(1)
Insert:
(1A) The liability is:
(a) wholly extinguished unless paragraph (b) applies; or
(b) if the excise-equivalent goods are a biofuel blend - extinguished except for an amount equal to any duty that would have been payable on the biofuel constituents of the blend if they had not been included in the blend.
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).
