Document ID: chunk:federal_register_of_legislation:C2020A00082:clause:1_1
Version: federal_register_of_legislation:C2020A00082
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 1731–2750

1  Subsection 6(1) (definition of oils)
Repeal the definition, substitute:
oils means the following:
 (a) petroleum based oils that are:
 (i) lubricant base oils; or
 (ii) prepared lubricant additives containing carrier oils; or
 (iii) lubricants for engines, gear sets, pumps and bearings; or
 (iv) greases; or
 (v) hydraulic fluids; or
 (vi) brake fluids; or
 (vii) transmission oils; or
 (viii) transformer and heat transfer oils;
 (b) synthetic equivalents of goods covered by paragraph (a);
 (c) any other goods prescribed for the purposes of this paragraph.
However, the following are not oils:
 (d) diesel;
 (e) blends of diesel and any other goods;
 (f) goods ordinarily used as a fuel;
 (g) any other goods prescribed for the purposes of this paragraph.
Note: This definition was substituted by the Product Stewardship (Oil) Amendment Act 2020. It was substituted as a response to the decision of the Federal Court of Australia in Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2019] FCA 1849.