Excise Amendment Regulations 2003 (No. 1) (Cth)

Excise Amendment Regulations 2003 (No. 1)1

Statutory Rules 2003 No. 1802

I, GUY STEPHEN MONTAGUE GREEN, Administrator of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Excise Act 1901.

Dated 30 June 2003

G. S. M. GREEN

Administrator

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

Contents

1Name of Regulations

These Regulations are the Excise Amendment Regulations 2003 (No. 1).

2Commencement

These Regulations commence as follows:

1. (a)

   on 1 July 2003 — regulations 1, 2 and 3, subregulation 4 (1) and Schedule 1;

2. (b)

   on 1 February 2004 — subregulation 4 (2) and Schedule 2.

3Amendment of Excise Regulations 1925

Schedules 1 and 2 amend the Excise Regulations 1925.

4Transitional

1. (1)

   The amendments made by Schedule 1 do not apply in relation to an application for refund of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 July 2003.

2. (2)

   The amendments made by Schedule 2 do not apply in relation to an application for remission of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 February 2004.

Schedule 1Amendments commencing on 1 July 2003

(regulation 3)

  

[1]Regulation 2AA

omit

[2]Paragraph 50 (1) (m)

omit

[3]Paragraph 50 (1) (w)

omit

[4]Paragraph 50 (1) (x)

omit

[5]Paragraph 50 (1) (z)

omit

[6]Paragraph 50 (1) (zh)

after

product

insert

, other than diesel fuel,

[7]Paragraph 50 (1) (zs)

omit

[8]Sub-subparagraph 50 (1) (zzd) (ii) (B)

omit

365;

insert

365.

[9]Paragraph 50 (1) (zze)

omit

[10]Subregulation 50 (4A)

omit

paragraphs (1) (y) and (z),

insert

paragraph (1) (y),

[11]Subregulation 50 (7)

omit

[12]Regulation 52AA

omit

[13]Regulation 52E

omit

[14]Regulation 52F

omit

[15]Subregulation 52G (1)

omit

or (z)

[16]Regulation 57

omit

[17]Regulations 57A, 57B and 57C

omit

Schedule 2Amendments commencing on 1 February 2004

(regulation 3)

[1]Paragraph 50 (1) (p)

omit

[2]Paragraph 50 (1) (y)

omit

[3]Paragraph 50 (1) (zc)

omit

[4]Paragraph 50 (1) (zk)

omit

[5]Paragraph 50 (1) (zm)

omit

[6]Paragraph 50 (1) (zr)

omit

[7]Subregulation 50 (4A)

omit

[8]Subregulation 50 (5)

omit

subregulations (4) and (4A),

insert

subregulation (4),

[9]Regulation 52G

omit

[10]Paragraph 176 (2) (w)

omit

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, 159, 183, 209, 278, 297, 365 and 366; 2001 Nos. 83 and 223; 2002 Nos. 43 and 351.

2. Notified in the Commonwealth of Australia Gazette on 30 June 2003.