Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 (81 of 2015)
Schedule 1 Amendments
Part 1 Main amendments
Excise Act 1901
8 Subsection 77H(2)
Repeal the subsection, substitute:
(2) However, subsection (1) does not apply if any of the eligible goods or other substances on which excise duty or a duty of Customs has been paid are taxable fuel for which any entity has been entitled to a fuel tax credit under the Fuel Tax Act 2006.