HCOTEG31000 – Relevant Law: Hydrocarbon Oils Duties Act 1979 (HODA)
HODA is often referred to in other Acts and Regulations as
‘the Act’ or ‘the Oil Act’ and is the
principal piece of legislation not only on hydrocarbon (mineral)
oil, but for products that can be used in place of hydrocarbon oil
such as Biofuels, and Gas used as a road fuel.
Most of the provisions that state ‘hydrocarbon
oil’ in this act also apply to Biofuels and to other
non-mineral oil derived fuel substitutes.
