Product Stewardship (Oil) Amendment Act 2020 (82 of 2020)

Schedule 1   Amendments

Product Stewardship (Oil) Act 2000

2   Application and saving provisions

(1) The amendment made by this Schedule applies in relation to a claim for a product stewardship (oil) benefit that is made on or after the day the Bill for this Act was introduced into the House of Representatives in relation to:

(a) the sale or consumption of recycled oil that occurs on or after that day; or

(b) the consumption of gazetted oil that occurs on or after that day.

(2) However, subitem (1) does not apply in relation to a claim that was determined by the Commissioner of Taxation before the commencement of this item.

(3) The amendment made by this Schedule does not affect the validity of a notice referred to in the definition of gazetted oil or gazetted use in subsection 6(1) of the Product Stewardship (Oil) Act 2000 that was in force immediately before the commencement of this item.