Document ID: chunk:federal_register_of_legislation:C2004A00718:clause:2_3
Version: federal_register_of_legislation:C2004A00718
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 3228–4212

3  Subsection 80B(2)
Repeal the subsection, substitute:

 (2) If an excisable blended petroleum product is not constituted, in whole or in part, by:
 (a) goods classifiable to item 11 of the Schedule to the Excise Tariff Act 1921, as follows:
 (i) gasoline or other petroleum or shale spirit having a flashpoint of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus;
 (ii) coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and having a flashpoint of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus; or
 (b) a blended petroleum product that is itself constituted, in whole or in part, by goods referred to in paragraph (a);
then, for the purposes of the diesel fuel rebate scheme, this Act has effect as if the excisable blended petroleum product were diesel fuel.