Excise Tariff Amendment (Condensate) Act 2008 (109 of 2008)

Schedule 1   Amendments

Part 1   Amendments

Excise Tariff Act 1921

20   Subsection 5B(3A)

Repeal the subsection, substitute:

(3A) For the purposes of this Act, if a person enters for home consumption a mixture of, or obtained from, condensate and prescribed petroleum, the petroleum in the mixture is taken to be condensate.

Note: A mixture of, or obtained from, stabilized oil and condensate is covered by subsection (2).