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.