Document ID: chunk:federal_register_of_legislation:C2015A00081:clause:1_5
Version: federal_register_of_legislation:C2015A00081
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 2641–3954

5  Subsection 105B(3)
Repeal the subsection, substitute:

Exceptions
 (3) Subsection (1) does not apply to an amount of duty if:
 (a) it is calculated as a percentage of the value of the excise‑equivalent goods because of section 9 of the Customs Tariff Act 1995; or
 (b) the excise‑equivalent goods are classified to:
 (i) subheading 2207.20.10 (denatured ethanol) or 3826.00.10 (biodiesel) of Schedule 3 to the Customs Tariff Act 1995; or
 (ii) an item in the table in Schedule 5, 6, 7, 8, 9, 10 or 11 to that Act that relates to a subheading mentioned in subparagraph (i).
Note: Subsection 105C(2) deals with the payment of the amount.

Definitions
 (4) In this section:
biofuel blend means goods classified to:
 (a) subheading 2710.12.62, 2710.19.22, 2710.20.00, 2710.91.22, 2710.91.62, 2710.91.80, 2710.99.22, 2710.99.62, 2710.99.80, 3824.90.50, 3824.90.60 or 3826.00.20 of Schedule 3 to the Customs Tariff Act 1995; or
 (b) an item in the table in Schedule 5, 6, 7, 8, 9, 10 or 11 to that Act that relates to a subheading mentioned in paragraph (a).
biofuel constituent, for a biofuel blend, means a constituent of the blend that is:
 (a) biodiesel; or
 (b) denatured ethanol;
(within the meaning of the subheading of Schedule 3 to the Customs Tariff Act 1995 to which the blend is classified or relates).