Customs Regulations (Amendment) (Cth)

Statutory Rules 1987 No. 1241

 

Customs Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901.

Dated 5 June 1987.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

John N. Button

Minister of State for Industry,

Technology and Commerce

 

Principal Regulations

1. In these Regulations:

“Principal Regulations” means the Customs Regulations.

Commencement

2. These Regulations shall come into operation on 1 August 1987.

Conditions for refund etc. of duty

3. Regulation 127 of the Principal Regulations is amended by omitting subregulation (7).

Application for refund, rebate or remission of duty

4. Regulation 128 of the Principal Regulations is amended by inserting “(other than a rebate to which section 164 of the Act relates)” after “rebate”.

5. After regulation 128C of the Principal Regulations the following regulations are inserted:

Conditions etc. in relation to payment of rebate—subsection 164(1) of the Act

“128D. (1) A rebate is not payable under subsection 164(1) of the Act to a person who purchases diesel fuel unless:

(a) the application for the rebate:

(i) is in a form approved by the Comptroller;

(ii) is signed by the applicant in accordance with the directions (if any) given by the Comptroller; and

(iii) is given to a Collector by delivering it at, or sending it by pre-paid post to, the address specified for that purpose by the Comptroller;

(b) the application for the rebate contains such particulars as are required under subregulation (2) to be included in the application;

(c) the application for the rebate contains estimates, or revised estimates, of the total quantity of diesel fuel to be used by the applicant in operating vehicles (including road vehicles), ships and equipment in the period of 12 months commencing on the date of the application;

(d) the applicant gives to the Collector any particulars required by the Collector of the method of calculating the estimates, or revised estimates, contained in the application; and

(e) the applicant gives to the Collector, together with the application for the rebate, a document being, or such number of documents as are relevant each being, an invoice or similar document, or a certified copy of an invoice or similar document, prepared by the seller of the fuel, or any part of the fuel, to which the application relates and containing the following information:

(i) the name of the seller;

(ii) the name of the purchaser of the fuel;

(iii) the quantity in litres of fuel purchased;

(iv) the date of delivery;

(v) the point of delivery;

(vii) the total amount paid or payable for the fuel.

“(2) The following particulars are required to be included in an application for rebate in respect of diesel fuel purchased by the applicant:

(a) if the applicant has not at any time (whether before or after the commencement of this regulation) made an application for a rebate under subsection 164(1) of the Act:

(i) the address, telephone number (if any) and occupation of the applicant;

(ii) particulars of the bank account, or other financial account, into which the rebate (if granted) is to be paid;

(iii) the quantity in litres of fuel to which the application relates;

(iv) the manner, being a manner referred to in paragraph 164(1) (a), (aa), (b), (c) or (d) of the Act, in which the fuel is to be used;

(v) particulars of the activities or operations in which the fuel to which the application relates is to be used, including the location of those activities or operations;

(vi) the number of documents of the kind referred to in paragraph (l)(e) given to the Collector in connection with the application and the quantity in litres of the fuel to which those documents relate;

(vii) particulars of the equipment owned or used by the applicant that is operated on diesel fuel, specifying the equipment that is likely to be operated on the fuel to which the application relates;

(viii) whether any person other than the applicant is involved, or likely to be involved, in the use of the fuel to which the application relates;

(ix) in relation to any vehicle (other than a road vehicle), ship or equipment used by the applicant that is operated on diesel fuel - the registration or identification number (if any) of the vehicle, ship or equipment and, if any licence is required for the use of the vehicle, ship or equipment, the relevant licence number;

(x) the number of road vehicles owned or used by the applicant that operate on diesel fuel and particulars of each of those vehicles including its make, body type, tare weight and registration number; or

(b) if paragraph (a) does not apply:

(i) particulars of a kind referred to in a subparagraph, other than subparagraph (iii) or (vi), of paragraph (a) only in so far as those particulars have not been given, or are different from the particulars of that kind last given, to the Collector in a previous application by the applicant for a rebate under subsection 164(1) of the Act;

(ii) the particulars referred to in subparagraphs (a) (iii) and (vi).

(iii) particulars (including the total quantity in litres) of the diesel fuel purchased by the applicant since the applicant’s last application, the particulars in respect of

the fuel to which the present application relates and the particulars in respect of other diesel fuel being specified separately;

(iv) particulars (including the relevant date) of any disposal or acquisition by the applicant, since the applicant’s last application, of any vehicle, ship or equipment operated on diesel fuel;

“(3) The alteration of any information set out in a document prepared by a seller of diesel fuel for the purposes of paragraph (1) (e) shall be certified by the seller.

Prescribed matters—paragraph 164 (4C) (b) of the Act

“128E. For the purposes of paragraph 164 (4C) (b) of the Act, each of the following matters relating to the use of diesel fuel by a person applying for a rebate in respect of diesel fuel is prescribed:

(a) the type and size of the person’s business or premises;

(b) the quantity of diesel fuel used by another person having a comparable business or comparable premises in activities and operations similar to the activities and operations in which the diesel fuel to which the application relates is to be used;

(c) particulars set out in the person’s application other than any particulars of the correctness of which the Collector is not satisfied;

(d) the method used by the person to estimate the quantity of diesel fuel to be used by the person in the activities or operations in which the diesel fuel to which the application relates is to be used;

(e) estimates of the kind referred to in paragraph 128D (1) (c) supplied by the person in connection with previous applications for a rebate made by the person;

(f) any records held by the person relating to the use of the diesel fuel to which the application relates.”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 15 June 1987.

2. Statutory Rules 1926 No. 203 as amended to date. For previous amendments see Note 2 to Statutory Rules 1987 No. 72 and see also