Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_18
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 18
Character Range: 80752–81593

18                                                            Excise duty has been paid or is payable on a recycled product:
                                                              (a) that is hydraulic oil, brake fluid, transmission oil, transformer oil or heat transfer oil classified to subitem 15.2 of the Schedule to the Excise Tariff Act 1921; and
                                                              (b) for which no benefit is payable under the Product Stewardship (Oil) Regulations 2000; and
                                                              (c) that is for the same use it had before being recycled; and
                                                              (d) for an application for remission of excise duty—that is delivered in accordance with a permission given under section 61C of the Act.