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.