Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 (74 of 2006)

Schedule 1   Amendments

Part 1   Amendments

Excise Act 1901

79   At the end of section 78


(3) Excise duty is taken to be remitted in respect of fuel if:

(a) the fuel is used in the manufacture of goods that are not excisable goods; and

(b) the fuel has been chemically transformed (other than by combustion) in that manufacture.