Excise Tariff Amendment (Fuels) Act 2004 (66 of 2004)

Schedule 1   Amendment of the Excise Tariff Act 1921

Part 4   Amendments providing for an excise duty rate on biodiesel

26   Subsection 3(1)


biodiesel means fuel:

(a) for use in an internal combustion engine; and

(b) manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono-alkyl esters.