Excise Regulations (Amendment) (Cth)

Statutory Rules 1997No. 388 1

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Excise Regulations2 (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 Excise Act 1901.

Dated 18 December 1997.

 WILLIAM DEANE

 Governor-General

By His Excellency’s Command,

WARREN ERROL TRUSS

Minister for Customs and Consumer Affairs

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1.   Amendment

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

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

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

2.1   Paragraph 50 (1) (s):

Omit the paragraph, substitute:

1. “(s)

   for a quantity of stabilised crude petroleum oil (unless paragraph (sc) applies to the oil):

   1. (i)

      excise duty has been paid (whether before or after the commencement of this provision); and

   2. (ii)

      because of an error in measurement or calculation of the quantity of the oil, the duty paid is more than the correct amount;”.

2.2   New paragraphs 50 (1) (sa), (sb) and (sc):

After paragraph 50 (1) (s), insert:

1. “(sa)

   for stabilised crude petroleum oil produced by a person in a financial year:

   1. (i)

      section 6B, 6C or 6D of the Excise Tariff Act 1921 applies; and

   2. (ii)

      excise duty has been paid for oil entered for home consumption in a month of the financial year; and

   3. (iii)

      a Collector is satisfied that the quantity of oil that is likely to be entered by the person for home consumption for the financial year will be less than a dutiable quantity;

2. “(sb)

   for stabilised crude petroleum oil produced by a person in a financial year:

   1. (i)

      section 6B, 6C or 6D of the Excise Tariff Act 1921 applies; and

   2. (ii)

      excise duty for the oil for each month of the financial year has been ascertained under that section; and

   3. (iii)

      the duty ascertained has been paid; and

   4. (iv)

      the total duty paid is more than the total duty payable on the total quantity of oil entered by the person for home consumption during the financial year;

3. “(sc)

   for stabilised crude petroleum oil produced by a person in a financial year:

   1. (i)

      excise duty has been paid in relation to which a credited adjustment amount subsequently applies under section 6B, 6C or 6D of the Excise Tariff Act 1921; and

   2. (ii)

      account is taken of the credited adjustment amount in a calculation under subsection 6B (3), 6C (3) or 6D (3), as appropriate, of that Act; and

   3. (iii)

      the amount ascertained under that subsection to be the amount of duty for the oil to which the subsection applies (that is, relevant oil, new oil or intermediate oil, as the case may be) is a negative amount (that is, an amount less than zero);”.

2.3   New subregulations 50 (4AA) and (4AB):

After subregulation 50 (4), insert:

 “(4AA) For paragraph (1) (sa):

‘dutiable quantity’ means the quantity worked out using the formula:

1. (a)

   for oil to which section 6B of the Excise Tariff Act 1921 applies:

A B; or

1. (b)

   for oil to which section 6C of the Excise Tariff Act 1921 applies:

A 10B; or

1. (c)

   for oil to which section 6D of the Excise Tariff Act 1921 applies:

A 6B;

where:

A is the number of days in the financial year concerned; and

B has the same meaning as it has in section 6B, 6C or 6D of the Excise Tariff Act 1921, as appropriate.

 “(4AB) For paragraph (1) (sc):

‘credited adjustment amount’ has the same meaning as in section 6B, 6C or 6D of the Excise Tariff Act 1921, as appropriate;

‘intermediate oil’ has the same meaning as in subsection 3 (1) of the Excise Tariff Act 1921;

‘new oil’ has the same meaning as in subsection 3 (1) of the Excise Tariff Act 1921;

‘relevant oil’ has the same meaning as in section 6B of the Excise Tariff Act 1921.”.

3.   Regulation 52B (Rate, or amount, of rebate, refund, etc. of excise duty—stabilised crude petroleum oil)

3.1   Add at the end:

 “(2) The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50 (1) (s) is the amount of the difference between the amount of duty paid and the correct amount of duty.

 “(3) The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50 (1) (sa) is the whole of the duty paid.

 “(4) The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50 (1) (sb) is the amount of the difference between the amount of duty paid and the amount of the duty ascertained at the end of the financial year concerned under section 6B, 6C or 6D, as applicable, of the Excise Tariff Act 1921.

 “(5) The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50 (1) (sc) is an amount equal to the negative amount mentioned in the paragraph.”.

4.   Regulation 53 (Period for making of application)

4.1   Subregulation 53 (1):

Omit “Subject to subregulation (2),”, substitute “Except as provided in this regulation,”.

4.2   New subregulations 53 (3A) and (3B):

After subregulation 53 (3), insert:

 “(3A) A refund of excise duty must not be allowed in the circumstance specified in paragraph 50 (1) (sa) or (sb) unless an application for a refund under regulation 52 is given to a Collector:

1. (a)

   if the circumstance occurred after 1 July 1997—before the end of 12 months after the end of the financial year in which the excise duty was paid; or

2. (b)

   if the circumstance occurred before 1 July 1997—before 1 July 1998.

 “(3B) A refund of excise duty must not be allowed in the circumstance mentioned in paragraph 50 (1) (sc) unless an application for a refund under regulation 52 is given to a Collector before:

1. (a)

   the end of 12 months after the day on which the final VOLWARE price for the month from which the credited adjustment amount mentioned in that paragraph is derived is determined under subsection 7 (3) of the Petroleum Excise (Prices) Act1987; or

2. (b)

   if that price was determined before 1 July 1997—1 July 1998.”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 24 December 1997.

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 and 384.