The object of this Act is to establish a scheme for the provision of 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 and grants to partially offset any excise duty or customs duty payable in relation to the manufacture or importation of biodiesel, CNG, ethanol, LNG, LPG or methanol for which a provisional entitlement arises. It also provides for grants to encourage the manufacture and importation of low sulphur fuels.
Australia · 2004-04-21