Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 (81 of 2015)

Schedule 1   Amendments

Part 1   Main amendments

Fuel Tax Act 2006

11   Application of amendments

(1) The amendments made by items 1 to 6 apply in relation to:

(a) excise-equivalent goods imported into Australia on or after 1 July 2015; and

(b) excise-equivalent goods imported into Australia before 1 July 2015, if the time for working out the rate of import duty on the goods had not occurred before that day.

(2) The amendments made by items 7 and 8 apply in relation to:

(a) eligible goods manufactured or produced in, or imported into, Australia on or after 1 July 2015; and

(b) eligible goods manufactured or produced in Australia before 1 July 2015 if:

(i) on that day, the goods were either subject to the CEO's control, or in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(ii) no duty of excise had been paid on the goods before that day; and

(c) eligible goods imported into Australia before 1 July 2015, if the time for working out the rate of import duty on the goods had not occurred before that day.

(3) The amendment made by item 9 applies in relation to:

(a) acquisitions in Australia of taxable fuel on or after 1 July 2015; and

(b) the manufacture or production in, or importation into, Australia of taxable fuel on or after 1 July 2015; and

(c) the manufacture or production in Australia of taxable fuel before 1 July 2015 if:

(i) on that day, the fuel was either subject to the CEO's control, or in the stock, custody or possession of, or belonged to, a manufacturer or producer of the fuel; and

(ii) no duty of excise had been paid on the fuel before that day; and

(d) the importation into Australia of taxable fuel before 1 July 2015, if the time for working out the rate of import duty on the fuel had not occurred before that day.