7A

All of the following apply:

(a) excise duty has been paid on any of the following goods:

(i) gasoline (other than for use as fuel in aircraft) classified to subitem 10.5 of the Schedule to the Excise Tariff Act 1921;

(ii) gasoline for use as fuel in aircraft classified to subitem 10.6 of that Schedule;

(iii) blends of gasoline and ethanol classified to subitem 10.7 of that Schedule;

(iv) diesel classified to subitem 10.10 of that Schedule;

(v) blends of diesel and either biodiesel or ethanol, or both, classified to subitem 10.12 of that Schedule;

(b) a quantity of the goods are returned to premises covered by a licence granted under section 39A of the Act;

(c) the returned goods are processed by a vapour recovery unit at the premises.