Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 (81 of 2015)
Schedule 1 Amendments
Part 1 Main amendments
Customs Act 1901
5 Subsection 105B(3)
Repeal the subsection, substitute:
(3) Subsection (1) does not apply to an amount of duty if:
(a) it is calculated as a percentage of the value of the excise-equivalent goods because of section 9 of the Customs Tariff Act 1995; or
(b) the excise-equivalent goods are classified to:
(i) subheading 2207.20.10 (denatured ethanol) or 3826.00.10 (biodiesel) of Schedule 3 to the Customs Tariff Act 1995; or
(ii) an item in the table in Schedule 5, 6, 7, 8, 9, 10 or 11 to that Act that relates to a subheading mentioned in subparagraph (i).
Note: Subsection 105C(2) deals with the payment of the amount.
(4) In this section:
biofuel blend means goods classified to:
(a) subheading 2710.12.62, 2710.19.22, 2710.20.00, 2710.91.22, 2710.91.62, 2710.91.80, 2710.99.22, 2710.99.62, 2710.99.80, 3824.90.50, 3824.90.60 or 3826.00.20 of Schedule 3 to the Customs Tariff Act 1995; or
(b) an item in the table in Schedule 5, 6, 7, 8, 9, 10 or 11 to that Act that relates to a subheading mentioned in paragraph (a).
biofuel constituent , for a biofuel blend, means a constituent of the blend that is:
(a) biodiesel; or
(b) denatured ethanol;
(within the meaning of the subheading of Schedule 3 to the Customs Tariff Act 1995 to which the blend is classified or relates).