SECTION 6J   Rate of duty payable on biodiesel  

Rate of duty

For the purposes of subitem 10.21 of the Schedule, the rate of duty is the following rate rounded to 3 decimal places (rounding up if the next decimal place is 5 or more):

Rate for biodiesel
Item For the financial year starting on: the rate is the rate per litre equal to this percentage of the rate in subitem 10.10 of the Schedule:
1 1 July 2015 0%
2 1 July 2016 3.333%
3 1 July 2017 6.667%
4 1 July 2018 10%
5 1 July 2019 13.333%
6 1 July 2020 16.667%
7 1 July 2021 20%
8 1 July 2022 23.333%
9 1 July 2023 26.667%
10 1 July 2024 30%
11 1 July 2025 33.333%
12 1 July 2026 36.667%
13 1 July 2027 40%
14 1 July 2028 43.333%
15 1 July 2029 46.667%
16 1 July 2030 or a later 1 July 50%


The rate in subitem 10.10 of the Schedule is the rate for diesel. That rate is indexed under section 6A .

A rate of duty worked out using a table item in subsection (1) applies to goods manufactured or produced in Australia during a financial year referred to in that item, and goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before a financial year referred to in that item;

(b) at the start of that financial year, the goods were either:

(i) subject to the CEO ' s control; or

(ii) in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods;

(c) no duty of excise had been paid on the goods before that financial year.

This subsection has effect despite subsection 5(2) .


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