Excise Tariff Amendment (Condensate) Act 2008 (109 of 2008)
Schedule 1 Amendments
Part 1 Amendments
Excise Tariff Act 1921
20 Subsection 5B(3A)
Repeal the subsection, substitute:
(3A) For the purposes of this Act, if a person enters for home consumption a mixture of, or obtained from, condensate and prescribed petroleum, the petroleum in the mixture is taken to be condensate.
Note: A mixture of, or obtained from, stabilized oil and condensate is covered by subsection (2).
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