Taxation Laws Amendment (Excise Arrangements) Act 2001 (25 of 2001)

Schedule 7   Amendment of other Acts

Taxation Administration Act 1953

28   Section 2

Insert:

Customs diesel fuel rebate provision means:

(a) section 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF or 240A, or subsection 273GAA(6), of the Customs Act 1901; or

(b) any regulation made under the Customs Act 1901 for the purposes of a provision referred to in paragraph (a).