Excise Tariff Amendment Act (No. 1) 2002 (113 of 2002)

Schedule 1   Amendment of the Excise Tariff Act 1921

Part 2   Amendments having effect on and from 15 April 2002

5   At the end of section 3

Add:

(6) Exempt oils and hydraulic fluids are:

(a) food grade white mineral oil that complies with:

(i) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and

(ii) Sec. 21 CFR 178.3620 (a) of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and

(b) polyglycol brake fluids that meet the requirements of Australian Standard AS/NZS 1960.1:1995 Motor vehicle brake fluids - Non-petroleum type; and

(c) aromatic process oils that meet all of the criteria in the following table: