10Amounts of product stewardship (oil) benefit

#### 10 Amounts of product stewardship (oil) benefit (1) If you are entitled to a product stewardship (oil) benefit in respect of the sale or consumption of recycled oil, or the consumption of gazetted oil for a gazetted use, during a claim period, the amount of the product stewardship (oil) benefit for the claim period is worked out in accordance with the regulations. (2) Without limiting the matters that may be taken into account under regulations made for the purposes of subsection (1) in respect of the sale or consumption of recycled oil, the matters may include: (a) the volume of the recycled oil that you sold or consumed; and (b) the quality of the recycled oil that you sold or consumed; and (c) the use of, or intended use for, the recycled oil. (2A) Without limiting the matters that may be taken into account under regulations made for the purposes of subsection (1) in relation to the consumption of gazetted oil for a gazetted use, the matters may include: (a) the volume of the gazetted oil that you consumed for that use; and (b) the quality of the gazetted oil that you consumed for that use; and (c) particulars of the gazetted use to which you put the gazetted oil. (3) To avoid doubt: (a) the regulations may provide that no benefit is payable in respect of recycled oil (including gazetted oil obtained through recycling) that is to undergo further recycling before it is to be sold to the end user or consumed; and (b) the amount of a benefit in respect of the sale or consumption of recycled oil, or of gazetted oil for a gazetted use, may be a nil amount. (4) Before the Governor‑General makes a regulation under subsection (1), the Minister must take into consideration: (a) the total amount that it is estimated will be collected under relevant items in the Customs Tariff Act 1995 and the Excise Tariff Act 1921 in the relevant period; and (b) any relevant environmental matters relating to the recycling of oils or to the use of gazetted oil. (5) Despite section 14 of the Legislation Act 2003, regulations made for the purposes of subsection (1) may apply, adopt or incorporate any matter contained in a written instrument specifying: (a) oil testing methods; or (b) standards for the accreditation of laboratories undertaking oil testing; as in force or existing from time to time.