Document ID: chunk:federal_register_of_legislation:C2004A00806:clause:1_11
Version: federal_register_of_legislation:C2004A00806
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 10801–11896

11  Subsection 6G(4)
Repeal the subsection, substitute:

 (4) If goods that are constituent elements of an excisable blended petroleum product include another blended petroleum product, then, for the purpose of working out the previously paid duties in relation to those goods:
 (a) the excise duties paid under item 12 of the Schedule on that other blended petroleum product; and
 (b) if, in relation to any constituent elements additional to the blended petroleum product referred to in paragraph (a), excise duties have been paid under item 2, 11 or 15 of the Schedule—those excise duties; and
 (c) if, in relation to any imported goods that are constituent elements additional to the blended petroleum product referred to in paragraph (a), Customs duties have been paid but the goods would have been classified to item 11 or 15 of the Schedule if produced in Australia—so much of those Customs duties as represents the application of the excise equivalent rate in relation to those imported goods;
are to be taken into account.

Part 4—Amendment having effect on and from 31 January 2001