Customs Regulations (Amendment) (Cth)

Statutory Rules 1992

No. 328 1

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Customs Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Act 1901.

 Dated 9 October 1992.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

D. BEDDALL

Minister of State for Small Business,

 Construction and Customs

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1.   Amendment

1.1   The Customs Regulations are amended as set out in these Regulations.

[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s.48.]

2.   Regulation 126 (Circumstances under which refunds, rebates and remissions are made)

2.1   Subregulation 126 (1):

Add at the end:

• “; (q)

  duty has been paid under subheading 2710.00.20 of Schedule 3 to the Customs Tariff Act 1987 on diesel fuel:

  • (i)

    that, on or after 1 July 1992, a person has purchased for use by a ship that is 60 metres or more in length and is of a kind defined as a ‘trading ship’ in the Ships (Capital Grants) Act 1987; and

  • (ii)

    in respect of which the person certifies to the Comptroller that, except for the person’s claim for rebate, no other remission, rebate, refund or drawback has been, is being or will be, claimed.”.

3.   New regulation 126b

3.1   After regulation 126a, insert:

Rate of rebate in respect of diesel fuel

 “126b. (1)  For each litre of diesel fuel on which duty has been paid as specified in paragraph 126 (1) (q), an amount of 5.31 cents may be allowed as rebate for the purposes of subsection 163 (1) of the Act.

“(2)

In this regulation, ‘diesel fuel’ means diesel fuel to which subparagraphs 126 (1) (q) (i) and (ii) apply.”.

[NOTE: The amount of 5.31 cents per litre is the charge rate determined under section 10 of the Australian Land Transport Development Act 1988 for the purposes of that Act.]

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 16 October 1992.

2. Statutory Rules 1926 No. 203 as amended by 1927 Nos. 17, 95 and 121; 1928 Nos. 47, 57, 74 and 95; 1929 Nos. 25, 56 and 127; 1930 Nos. 91, 138 and 140; 1931 Nos. 16, 42 and 90; 1932 No. 90; 1933 Nos. 21, 105, 106 and 129; 1934 Nos. 109 and 127; 1935 Nos. 1, 41, 69 and 113; 1936 Nos. 49 and 163; 1938 No. 111; 1939 No. 157; 1940 Nos. 203 and 256; 1946 Nos. 127 and 161; 1947 Nos. 29, 83, 94 and 152; 1948 No. 156; 1949 Nos. 34, 78, 95 and 111; 1950 No. 17; 1951 Nos. 34, 38, 71, 99, 106, 109 and 159; 1952 No. 96; 1953 No. 102; 1954 No. 21; 1955 Nos. 15, 32 and 66; 1956 Nos. 71, 83, 91 and 127; 1957 Nos. 57 and 76; 1958 No. 86; 1959 No. 106; 1960 Nos. 29 and 70; 1961 Nos. 60 and 144; 1962 Nos. 102 and 103; 1963 No. 149;

  

NOTES—continued

 1964 No. 141; 1965 Nos. 86, 121 and 194; 1966 Nos. 15 and 173; 1967; Nos. 9 and 179; 1968 No. 68; 1969 Nos. 69, 77, 133, 152 and 186; 1970 Nos. 104, 113 and 170; 1971 Nos. 9, 59 and 170; 1972 No. 96; 1973 Nos. 155, 251, 257 and 268; 1974 Nos. 29 and 112; 1976 Nos. 261 and 262; 1977 Nos. 68, 137 and 188; 1978 Nos. 32, 147, 180 and 195; 1979 Nos. 181, 275 and 277; 1980 Nos. 109, 255, 372 and 377; 1981 Nos. 162, 265 and 382; 1982 Nos. 140, 255, 311, 335 and 404 and Act No. 108, 1982; 1983 Nos. 92, 93, 327, 328, 329 and 330 and Act No. 101, 1983; 1984 Nos. 13, 18, 137, 319 and 462; 1985 Nos. 12, 71, 76, 126, 306 and 308; 1986 Nos. 77, 91, 94, 144, 174, 175, 176, 215, 248, 361, 363, 367 and 368; 1987 Nos. 72, 102, 103, 124, 140, 162, 244, 297 and 316; 1988 Nos. 111, 179, 207, 260 and 270; 1989 Nos. 100, 101, 159, 160, 161, 162, 163, 243, 260 and 409; 1990 Nos. 6, 8, 123, 147, 148, 189, 217, 220, 222, 248, 274 and 450; 1991 Nos. 30, 109, 129, 139, 140, 228, 290, 316 and 384; 1992 Nos. 72 , 175 and 277.