Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_7a
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 7A
Character Range: 71165–72469

7A                                                            All of the following apply:
                                                              (a) excise duty has been paid on any of the following goods:
                                                              (i) gasoline (other than for use as fuel in aircraft) classified to subitem 10.5 of the Schedule to the Excise Tariff Act 1921;
                                                              (ii) gasoline for use as fuel in aircraft classified to subitem 10.6 of that Schedule;
                                                              (iii) blends of gasoline and ethanol classified to subitem 10.7 of that Schedule;
                                                              (iv) diesel classified to subitem 10.10 of that Schedule;
                                                              (v)  blends of diesel and either biodiesel or ethanol, or both, classified to subitem 10.12 of that Schedule;
                                                              (b) a quantity of the goods are returned to premises covered by a licence granted under section 39A of the Act;
                                                              (c) the returned goods are processed by a vapour recovery unit at the premises.