Excise Regulations (Amendment) (Cth)

Statutory Rules 1998No. 274 1

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Excise Regulations2 (Amendment)

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 the Excise Act 1901.

Dated 25 August 1998.

 WILLIAM DEANE

 Governor-General

By His Excellency’s Command,

Warren Errol Truss

Minister for Customs and Consumer Affairs

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1.   Commencement

1.1   These regulations commence on gazettal.

2.   Amendment

2.1   The Excise Regulations are amended as set out in these regulations.

3.   Regulation 50 (Circumstances under which remissions, rebates and refunds are made)

3.1   Subregulation 50 (1):

Add at the end:

“; (zk) duty is payable on fuel that:

• (i)

  is classified to sub-subparagraph 11 (I) (1) (b) (ii) of the Schedule to the Excise Tariff Act 1921; and

• (ii)

  is delivered, in accordance with a permission given under section 61C of the Act, for blending with a petroleum product which is eligible for remission of excise duty, or on which excise duty has been remitted in accordance with paragraph 50 (1) (y) and the blend is for use as a fuel otherwise than in an internal combustion engine; and

• (iii)

  is delivered for home consumption before 1 January 2006;

• (zl)

  duty is payable on fuel that:

  • (i)

    is classified to sub-subparagraph 11 (I) (1) (b) (ii) of the Schedule to the Excise Tariff Act 1921; and

  • (ii)

    is delivered, in accordance with a permission given under section 61C of the Act, for blending with fuel oil classified to subheading 2710.00.60 of the Schedule to the Customs Tariff Act 1995 or subitem 11 (D) of the Schedule to the Excise Tariff Act 1921, on which duty has been paid and the blend is for use as a fuel otherwise than in an internal combustion engine; and

  • (iii)

    is delivered for home consumption before 1 January 2006;

• (zm)

  duty has been paid on fuel that:

  • (i)

    is classified to sub-subparagraph 11 (I) (1) (b) (ii) of the Schedule to the Excise Tariff Act 1921; and

  • (ii)

    has been blended with a petroleum product which is eligible for remission of excise duty, or on which excise duty has been remitted in accordance with paragraph 50 (1) (y) and the blend has been used as a fuel otherwise than in an internal combustion engine; and

  • (iii)

    is entered, or is taken to be entered, for home consumption before 1 January 2006;

• (zn)

  duty has been paid on fuel that:

  • (i)

    is classified to sub-subparagraph 11 (I) (1) (b) (ii) of the Schedule to the Excise Tariff Act 1921; and

  • (ii)

    has been blended with fuel oil classified to subitem 2710.00.60 of the Schedule to the Customs Tariff Act 1995 or subitem 11 (D) of the Schedule to the Excise Tariff Act 1921, on which duty has been paid and the blend has been used as a fuel otherwise than in an internal combustion engine; and

  • (iii)

    is entered, or is taken to be entered, for home consumption before 1 January 2006.”.

4.   Regulation 176 (Exempt blended petroleum products)

4.1   Paragraph 176 (2) (t):

Omit “and”.

4.2   Subregulation 176 (2):

Add at the end:

“; (w) a blend of fuel that is classified to sub-subparagraph 11 (I) (1) (b) (ii) of the Schedule to the Excise Tariff Act 1921 and a petroleum product that is eligible for remission of excise duty, or on which excise duty has been remitted, in accordance with paragraph 50 (1) (y), where the blend is for use as a fuel other than in an internal combustion engine;

• (x)

  a blend of fuel that is classified to sub-subparagraph 11 (I) (1) (b) (ii) of the Schedule to the Excise Tariff Act 1921 and fuel oil classified to subheading 2710.00.60 of the Schedule to the Customs Tariff Act 1995 or subitem 11 (D) of the Schedule to the Excise Tariff Act 1921, where the blend is for use as a fuel other than in an internal combustion engine.”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 1 September 1998.

2. 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.