4Amount of product stewardship benefit

#### 4 Amount of product stewardship benefit (1) For subsection 10 (1) of the Act, the amount of product stewardship (oil) benefit for a claim period is: (a) for a recycled oil: (i) the amount mentioned in column 3 of the first category in items 1 to 7 in the following table that applies to the recycled oil; or (ii) if the first category that applies to the recycled oil is in item 5 or 6 of the table, and the category in item 9 of the table also applies to the recycled oil: (A) the amount mentioned in column 3 of the first category in item 5 or 6 of the table that applies to the recycled oil, for the total quantity of that recycled oil; and (B) the amount in column 3 of item 9 of the table, for the quantity of recycled oil that has been blended with a petroleum product that meets the criteria in Schedule 2; and (b) for gazetted oil for a gazetted use—the amount covered by column 3 of item 8 in the following table. | Item | Category | Amount (cents/l) | | ---- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------- | | 1 | Re‑refined base oil (for use as a lubricant or a hydraulic or transformer oil) that meets the criteria mentioned in Schedule 1 | 50 | | 2 | Other re‑refined base oils | 10 | | 3 | Diesel fuels that comply with the Fuel Standard (Automotive Diesel) Determination 2001, as in force from time to time | 7 | | 4 | Diesel extenders:(a) that are filtered, de‑watered and de‑mineralised; and(b) that, if combined with diesel fuels, would produce a combined fuel that complies with the Determination mentioned in item 3 | 5 | | 5 | High grade industrial burning oils (filtered, de‑watered and de‑mineralised) | 5 | | 6 | Low grade industrial burning oils (filtered and de‑watered) | 3 | | 7 | Industrial process oils and lubricants, including hydraulic and transformer oils (re‑processed or filtered, but not re‑refined) | 0 | | 8 | Gazetted oil consumed in Australia for a gazetted use | the amount worked out under subregulation (1A) | | 9 | recycled oil mentioned in item 5 or 6 that has been blended with a petroleum product that meets the criteria mentioned in Schedule 2 | 9.557 | > Note: Examples for item 2 > Note: Chain bar oil, oil incorporated into a manufactured product. > Note: Example for subparagraph 4 (1) (a) (ii) > Note: If an entity blends diesel with 100 litres of oil mentioned in item 5 to create a petroleum product that meets the criteria in Schedule 2, and then blends that petroleum product with a further 10 litres of oil mentioned in item 5, the entity can claim the amount in column 3 of item 5 for 110 litres and the amount in column 3 of item 9 for 10 litres. > Note: The Minister may, by notice published in the Gazette, declare an oil or a use to be a gazetted oil or a gazetted use (see the definitions of gazetted oil and gazetted use in subsection 6 (1) of the Act). (1A) For the purposes of column 3 of item 8 in the table in subregulation (1), the amount is: (a) in relation to the consumption of gazetted oil for a gazetted use during the period beginning on 30 March 2022 and ending at the end of 28 September 2022—4.3 cents per litre; or (b) in relation to the consumption of gazetted oil for a gazetted use during any other period—8.5 cents per litre. (2) However: (a) if an oil is a gazetted oil for a gazetted use and a recycled oil to which any of the categories in items 3 to 7 in the table apply, the amount of product stewardship (oil) benefit for a claim period is the amount mentioned in column 3 of the first category in items 3 to 7 that applies to the oil; and (b) no product stewardship (oil) benefit is payable in respect of oil (including gazetted oil obtained through recycling) that is to undergo further recycling before it is sold to the end user; and (c) if the amount mentioned in column 3 of item 9 of the table in subregulation 4 (1) is payable and any drawback, refund, rebate or remission of duty of excise on the recycled oil concerned: (i) was paid or given before the time the entitlement to that amount arose; or (ii) is paid or given at or after the time the entitlement to that amount arises; the amount mentioned in column 3 of item 9 of the table for that recycled oil is reduced by the amount of the drawback, refund, rebate or remission. (3) For item 1 of the table to subregulation (1): (a) an independent laboratory must test the oil against the criteria mentioned in Schedule 1; and (b) the test results must be given to the Commissioner: (i) with the first claim for benefit; and (ii) at intervals of not more than 6 months while the benefit is being claimed. (4) For paragraph (3) (a), a sample may be tested only if an employee of an independent laboratory certifies that: (a) the sample is representative of a production run of the product; and (b) he or she is satisfied that the sample was not tampered with after it was collected and before it was dispatched to the laboratory. (5) For paragraph (3) (a), the independent laboratory undertaking the test must certify that the sample tested was not tampered with after receipt by the laboratory and before testing.