Excise Tariff Amendment (Ethanol and Biodiesel) Act 2015 (82 of 2015)

Schedule 1   Amendments

Excise Tariff Act 1921

10   Application of amendments

(1) The amendments made by items 5 to 9 apply to goods manufactured or produced in Australia on or after 1 July 2015, and goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before that day;

(b) on that day, the goods were either:

(i) subject to the CEO's control; or

(ii) in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods;

(c) no duty of excise had been paid on the goods before that day.

(2) This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.