Commonwealth Consolidated ActsThe object of this Act is to establish a scheme for the provision of grants such as the following:
(a) grants to fully offset any excise duty or customs duty payable in relation to the manufacture or importation of biodiesel for which a provisional entitlement arises on or after 18 September 2003;
(aa) grants to fully offset any excise duty or customs duty payable in relation to the manufacture or importation of renewable diesel for which a provisional entitlement arises on or after 1 July 2006;
(c) grants to encourage the manufacture and importation of low sulphur fuels.