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Tuesday, 23 September 1997
Page: 8258

(Question No. 1896)


Mr Campbell asked the then Minister representing the Minister for Customs and Consumer Affairs, upon notice, on 23 June 1997:

What are the specifications used in the definition of fuel oil that would be dutiable at 7.2 cents per litre.


Mr McGauran —The Minister for Customs and Consumer Affairs has provided the following answer to the honourable member's question:

The provisions covering the specifications of fuel oil are contained in subsections 3(4) and 3(5) of the Excise Tariff Act 1921. These subsections are;

(4) The physical characteristics of fuel oil are:

(a) a density equal to or greater than 920.0 kg/cubic metre at 15 degrees Celsius as determined by either ASTM D1298 or ASTM D4052, and

(b) a carbon residue, on the whole sample, of at least 2.0 percent mass as determined by ASTM D 189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue-Micro Method); and

(c) a minimum kinematic viscosity of 10 centistokes (millimetres squared per second) at 50 degrees Celsius as determined by ASTM D455.

(5) In subsection (4), a reference to ASTM followed by a number is a reference to a test so numbered as prescribed by the American Society for Testing and Materials and set out in Section 5 of the Annual Book of ASTM Standards (1986 revision) published in 1986 by the American Society for Testing and Materials at Philadelphia, Pennsylvania in the United States of America.