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.