A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 6 Diesel Fuel Rebate Scheme
Customs Act 1901
2 After subsection 164(4B)
(4C) The rebate payable under subsection (1) to a person in respect of diesel fuel purchased by the person for use in a manner referred to in paragraph (1)(ab) or (ac) (rail or marine transport) is payable at the rate that the rebate would be payable if the use of the diesel fuel had been in primary production (other than forestry).