includes:

(a) a part of the surface of the earth and the subsoil beneath that part; and

(b) a part of the surface of the earth and a part of the subsoil beneath that part.

means fuel manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono‐alkyl esters.

has the meaning given by subsection 6AAC(1).

means the Commissioner of Taxation.

means stabilised crude petroleum oil or condensate (other than oil or condensate in respect of which subitem 20.1 or 21.1 of the Schedule applies) produced from a prescribed source, but not entered for home consumption, before the operative day for that source.

, in relation to delayed‐entry oil, has the meaning given by section 6E.

does not include bio.

means a production area, within the meaning of section 5B:

(a) that is outside the outer limits of the territorial sea of Australia; and

(b) that is not, and has not been, a prescribed source.

means condensate that is included in exempt offshore oil and condensate.

means a field:

(a) that is prescribed by By‐law; and

(b) that consists of, or encompasses, an exempt offshore area or 2 or more exempt offshore areas.

means stabilised crude petroleum oil that is included in and condensate.

means the first 4767.3 megalitres of:

(a) if a particular exempt offshore field produces stabilised crude petroleum oil and condensate—the stabilised crude petroleum oil and condensate that is produced from the field; or

means goods described in subsection (6).

means a petroleum product, whether obtained through a process of blending or otherwise, that has the physical characteristics described in subsection (4).

means a subsea , for the production of petroleum oil or condensate, that is connected to a fixed platform, a floating production system or any other petroleum collection system.

means an area declared by the Resources Minister, by notice in writing published in the

Gazette

means stabilized crude petroleum oil (other than new oil, delayed‐entry oil or oil in respect of which subitem 20.1 of the Schedule applies) produced from an intermediate area.

means:

(a) liquid propane; or

(b) a liquid mixture of propane and butane; or

(c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or

means stabilized crude petroleum oil (other than delayed‐entry oil or oil in respect of which subitem 20.1 of the Schedule applies) produced from:

means a relevant accumulation that was discovered before 18 September 1975.