Excise Amendment Regulations 2000 (No. 3) (Cth)

Excise Amendment Regulations 2000 (No. 3)

Statutory Rules 2000 No. 183

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under theExcise Act 1901.

Dated 5 July 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP

Assistant Treasurer

Excise Amendment Regulations 2000 (No. 3)1

Statutory Rules 2000 No. 1832

made under the

Excise Act 1901

   

Contents

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1Name of Regulations

 These Regulations are the Excise Amendment Regulations 2000 (No. 3).

2Commencement

 These Regulations are taken to have commenced on

1 July 2000.

3Amendment of Excise Regulations 1925

Schedule 1 amends the Excise Regulations 1925.

Schedule 1Amendments

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(regulation 3)

[1]After paragraph 50 (1) (t)

insert

• (ta)

  goods on which excise duty is payable:

  • (i)

    are delivered for home consumption in accordance with a permission given under section 61C of the Act; and

  • (ii)

    are for sale for:

    • (A)

      the official use of a diplomatic mission of an overseas country, or the personal use of a person mentioned in paragraph 9 (1) (b) or (c) of the Diplomatic Privileges and Immunities Act 1967; or

    • (B)

      the official use of a consular post of the kind described in paragraph 7 (1) (a) of the Consular Privileges and Immunities Act 1972 or the personal use of a person mentioned in paragraph 7 (1) (b) or (c) of that Act;

• (tb)

  goods on which excise duty has been paid are sold to a person for:

  • (i)

    the official use of a diplomatic mission of an overseas country, or the personal use of a person mentioned in paragraph 9 (1) (b) or (c) of the Diplomatic Privileges and Immunities Act 1967; or

  • (ii)

    the official use of a consular post of the kind described in paragraph 7 (1) (a) of the Consular Privileges and Immunities Act 1972 or the personal use of a person mentioned in paragraph 7 (1) (b) or (c) of that Act;

• (tc)

  excise duty has been paid on goods:

  • (i)

    that are purchased by a person for use by a Government of a country other than Australia and for the official use of that Government, as prescribed by Departmental By-laws, being goods referred to in sub-item 13 (A) of the Schedule to the Excise Tariff Act 1921; and

  • (ii)

    in respect of which no refund is able to be claimed under paragraph (u);

[2]After paragraph 50 (1) (ua)

insert

• (ub)

  excise duty has been paid on goods:

  • (i)

    that are purchased by a person covered by a Status of Forces Agreement between the Government of the Commonwealth of Australia and the Government of another country for use by a person covered by that Agreement, as prescribed by Departmental By-laws, being goods referred to in sub‑item 13 (B) of the Schedule to the Excise Tariff Act 1921; and

  • (ii)

    in respect of which no refund is able to be claimed under paragraph (ua);

Notes

1. These Regulations amend Statutory Rules 1925 No. 181, as amended by 1926 No. 70; 1928 No. 131; 1929 Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105 and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984 Nos. 19, 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and 357; 1986 Nos. 78, 173, 249, 295 and 338; 1987 No. 28, 123, 161 and 212; 1988 Nos. 135, 216 and 388; 1989 Nos. 61, 102, 158, 307, 327 and 408; 1990 Nos. 7, 124, 218, 221, 223 and 236; 1991 Nos. 110, 317 and 383; 1992 Nos. 62, 327, 345 and 446; 1994 Nos. 81 and 316; 1995 Nos. 100, 314, 351 and 425; 1997 Nos. 340, 384, 388 and 423; 1998 Nos. 274, 275 and 277; 1999 Nos. 213 and 265; 2000 Nos. 116 and 159.

2. Made by the Governor-General on 5 July 2000, and notified in the Commonwealth of Australia Gazette on 12 July 2000.