Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 (81 of 2015)
Schedule 1 Amendments
Part 1 Main amendments
Customs Act 1901
3 After subsection 105B(1)
(1A) The liability is:
(a) wholly extinguished unless paragraph (b) applies; or
(b) if the excise-equivalent goods are a biofuel blend - extinguished except for an amount equal to any duty that would have been payable on the biofuel constituents of the blend if they had not been included in the blend.