Clean Energy Legislation Amendment Act 2012 (84 of 2012)
Schedule 2 Amendments relating to gaseous fuel
Fuel Tax Act 2006
85 Section 110-5 (definition of taxable fuel )
Repeal the definition, substitute:
taxable fuel means:
(a) fuel in respect of which duty is payable under:
(i) the Excise Act 1901 and the Excise Tariff Act 1921; or
(ii) the Customs Act 1901 and the Customs Tariff Act 1995; or
(b) compressed natural gas, liquefied petroleum gas, or liquefied natural gas, that is subject to the carbon pricing mechanism (within the meaning of subsection 42A-5(3) or (4));
but does not include fuel covered by:
(c) item 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921; or
(d) any imported goods that would be classified to item 15 of the Schedule to the Excise Tariff Act 1921, if the goods had been manufactured in Australia.
For the purposes of paragraph (b) of this definition, compressed natural gas , liquefied petroleum gas and liquefied natural gas have the same respective meanings as in the Clean Energy Act 2011.
Note: Item 15 of the Schedule to the Excise Tariff Act 1921 deals with certain petroleum based oils and greases. Item 20 of that Schedule deals with certain stabilised crude petroleum oils. Item 21 of that Schedule deals with certain condensate.