Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe Schedule to the Principal Act is amended:
(a) by omitting paragraphs (d) and (e) of the definition of Beer and substituting the following paragraphs:
"(d) produced for non-commercial purposes; and
(e) produced using non-commercial facilities and equipment.";
(b) by inserting after sub-item 1(B) the following subitem:
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"(BB) Beer produced for non-commercial purposes using commercial facilities or equipment | 15% of the rate applying to goods classified to subitem (C)."; |
(c) by omitting from items 1, 2 and 11 "Departmental By-laws" (wherever occurring) and substituting "By-law";
(d) by omitting paragraph 11(A)(2);
(e) by omitting paragraph 11(B)(2);
(f) by omitting sub-item 11(F);
(g) by adding at the end of item 11 the following sub-items:
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"(H) Stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted under section 34 of the Excise Act 1901 -- |
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| (1) As prescribed by By-law | Free |
| (2) Other | the rate that applies
to goods classified to paragraph |
| (J) Condensate for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted under section 34 of the Excise Act 1901 -- |
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| (1) As prescribed by By-law | Free |
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(2) Other | the rate that applies to goods classified to subparagraph (A)(3)(b) of this item"; |
(h) by inserting after item 11 the following item:
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"12. Excisable blended petroleum product-- |
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(A) As prescribed by By-law |
Free |
| (B) Other | the amount of duty worked out in accordance with section 6G"; |
(i) by omitting from items 13 and 17 "Departmental By-laws" (wherever occurring) and substituting "By-law";
(j) by omitting paragraph 17(B)(2);
(k) by omitting from item 20 "Departmental By-laws" and substituting "By-law".