Document ID: chunk:federal_register_of_legislation:C2024C00464:clause:1_154
Version: federal_register_of_legislation:C2024C00464
Segment Type: clause
Provision Reference: sch 1 cl 154
Character Range: 29969–30815

154  Section 110‑5 (definition of taxable fuel)
Repeal the definition, substitute:
taxable fuel means fuel in respect of which duty is payable under:
 (a) the Excise Act 1901 and the Excise Tariff Act 1921; or
 (b) the Customs Act 1901 and the Customs Tariff Act 1995;
but does not include fuel covered by:
 (c) item 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921; or
 (d) any imported goods that would be classified to item 15 of the Schedule to the Excise Tariff Act 1921, if the goods had been manufactured in Australia.
Note: Item 15 of the Schedule to the Excise Tariff Act 1921 deals with certain petroleum based oils and greases. Item 20 of that Schedule deals with certain stabilised crude petroleum oils. Item 21 of that Schedule deals with certain condensate.

Fuel Tax (Consequential and Transitional Provisions) Act 2006