Part VIIB (heading) substituted by No 74 of 2006, s 3 and Sch 1 item 74, effective 1 July 2006. The heading formerly read:

PART VIIB - SPECIAL PROVISIONS RELATING TO BLENDED PETROLEUM PRODUCTS

S 77K amended by No 74 of 2006, s 3 and Sch 1 items 76 and 77, by substituting " 'item 20 or 21 " for " item 17 " and substituting " item 10 " for " item 11 " , effective 1 July 2006. No 74 of 2006, s 3 and Sch 1 item 108 contains the following transitional provision:

108 Transitional - stabilised crude petroleum oil and petroleum condensate  
108
A reference in section 77K of the Excise Act 1901 to excise duty attaching to stabilised crude petroleum oil or condensate under item 20 or 21 of the Schedule to the Excise Tariff Act 1921 is taken to include a reference to excise duty that attached to stabilised crude petroleum oil or condensate under item 17 of that Schedule before 1 July 2006.

S 77K amended by No 167 of 1997, s 3 Sch 1 item 8, by deleting ``consisting of liquid petroleum'' after ``crude petroleum oil or to condensate'', effective 31 January 1998.