Excise Regulations (Amendment) (Cth)

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Statutory Rules 1997No. 384 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.   Commencement

1.1   These Regulations commence on 31 January 1998.

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   Paragraph 50 (1) (r):

Omit “subitem 11 (D)”, substitute “subitem 11 (A)”.

3.2   Paragraph 50 (1) (w):

Omit “subitem (E) (2) of item 11”, substitute “subparagraph 11 (C) (1) (a) or 11 (C) (2) (a)”.

3.3   Paragraph 50 (1) (y):

Omit “paragraph 11 (E) (2)”, substitute “subparagraph 11 (C) (1) (a) or 11 (C) (2) (a)”.

3.4   Paragraph 50 (1) (z):

Omit “paragraph 11 (E) (2)”, substitute “subparagraph 11 (C) (1) (a) or 11 (C) (2) (a)”.

3.5   Paragraph 50 (1) (za):

Omit the paragraph.

3.6   Paragraph 50 (1) (zb):

Omit the paragraph.

3.7   Subregulation 50 (1):

Add at the end:

  1. “(ze)

    duty is payable on fuel that:

    1. (i)

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

    2. (ii)

      is delivered, in accordance with a permission given under section 61C of the Act, for blending with diesel fuel where the blend is for use in diesel engines operating at less than 1000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public; and

    3. (iii)

      is delivered for home consumption before 1 January 2006;

  2. (zf)

    duty has been paid on fuel that:

    1. (i)

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

    2. (ii)

      has been blended with diesel fuel where the blend has been used in diesel engines operating at less than 1000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public; and

    3. (iii)

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

  3. (zg)

    duty is payable on a clean petroleum product that:

    1. (i)

      is a clean fuel within the meaning of subsection 4 (1) of the Act; and

    2. (ii)

      falls within a classification in item 11 or 12 in the Schedule to the Excise Tariff Act 1921; and

    3. (iii)

      is suitable for use as a fuel in an internal combustion engine; and

    4. (iv)

      is delivered, for use otherwise than as a fuel, in accordance with a permission given under

      section 61C of the Act that is expressed to be given for the purposes of ensuring the efficacy of the fuel as a solvent;

  4. (zh)

    duty has been paid on a clean petroleum product that:

    1. (i)

      is a clean fuel within the meaning of subsection 4 (1) of the Act; and

    2. (ii)

      falls within a classification in item 11 or 12 in the Schedule to the Excise Tariff Act 1921; and

    3. (iii)

      has been used only as a solvent;

  5. (zi)

    duty is payable on fuel that:

    1. (i)

      is classified to subparagraphs 11 (B) (1) (a) and 11 (B) (2) (a), paragraphs 11 (E) (1), 11 (F) (1), and 11 (G) (2), sub-subparagraph 11 (I) (1) (b) (ii), and subparagraphs 11 (I) (2) (a) and 11 (I) (3) (a) of the Schedule to the Excise Tariff Act 1921; and

    2. (ii)

      is delivered, in accordance with a permission given under section 61C of the Act for use in gas turbine engines to generate electricity; and

    3. (iii)

      is delivered for home consumption before 1 January 2006;

  6. (zj)

    duty has been paid on fuel that:

    1. (i)

      is classified to subparagraphs 11 (B) (1) (a) and 11 (B) (2) (a), paragraphs 11 (E) (1), 11 (F) (1), and 11 (G) (2), sub-subparagraph 11 (I) (1) (b) (ii), and subparagraphs 11 (I) (2) (a) and 11 (I) (3) (a) of the Schedule to the Excise Tariff Act 1921; and

    2. (ii)

      has been used as a fuel in gas turbine engines to generate electricity; and

    3. (iii)

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

4.   Regulation 52G (Amount of remission, rebate or refund for certain petroleum products)

4.1   Subregulation 52G (1):

Omit “paragraph 11 (E) (2)”, substitute “subparagraph 11 (C) (2) (a)”.

4.2  Subregulation 52G (1):

Omit “paragraph 11 (E) (3)”, substitute “subparagraph 11 (B) (2) (b)”.

5.   New regulation 52GA

5.1   After regulation 52G, insert:

Amount of remission, rebate or refund for certain petroleum products used in gas turbines

 “52GA.(1) The amount of remission, rebate or refund of excise duty on fuel referred to in paragraphs 50 (1) (zi) and (zj) is the amount worked out using the formula:

where:

‘volume’ means the volume, in litres, of the fuel;

‘primary rate’ means the rate of excise duty applicable to goods classified to subparagraph 11 (B) (1) (a) in the Schedule to the Excise Tariff Act 1921;

‘secondary rate’ means the rate of excise duty applicable to goods classified to subparagraph 11 (B) (1) (b) in that Schedule.

 “(2) To calculate the amount of any rebate or refund under subregulation (1), the amount of the rebate or refund is based on the primary rate and the secondary rate applicable:

  1. (a)

    at the date on which the fuel was entered for home consumption; or

  2. (b)

    if the date referred to paragraph (a) is not known, at the date on which the fuel was purchased by the applicant for the rebate or refund.”.

6.   Regulation 52H (Amount of remission, rebate or refund for topped crude petroleum oil)

6.1   Omit the regulation.

7.   Regulation 52J (Amount of remission for diesel fuel manufactured by refining waste oils)

7.1   Omit “paragraph 11 (E) (2)”, substitute “subparagraph 11(C) (2) (a)”.

8.   Regulation 176 (Exempt blended petroleum products)

8.1   Subregulation 176 (1):

Omit the subregulation.

8.2   Subregulation 176 (2):

Omit “paragraph 77J (1) (b)”, substitute “section 77J”.

8.3   Paragraphs 176 (2) (a), (b), (c), (d) and (e):

Omit the paragraphs.

8.4   Paragraph 176 (2) (f):

Omit “subparagraph 11 (A) (3) (b) or (c)”, substitute “subparagraph 11 (H) (2) (b) or (c)”.

8.5   Paragraph 176 (2) (g):

Before “petroleum product” (twice occurring), insert “clean”.

8.6   Paragraph 176 (2) (h):

Omit “subparagraph 11 (A) (3) (b) or (c)”, substitute “subparagraph 11 (H) (2) (b) or (c)”.

8.7   Paragraph 176 (2) (i):

Before “petroleum product” (twice occurring), insert “clean”.

8.8   Paragraph 176 (2) (i):

Omit “subparagraph 11 (A) (3) (b) or (c), or paragraph 11 (E) (2),”, substitute “subparagraph 11 (H) (2) (b) or (c), or subparagraph 11 (C) (2) (a),”.

8.9   Paragraph 176 (2) (j):

Before “petroleum product” (twice occurring), insert “clean”.

8.10   Paragraph 176 (2) (k):

Before “petroleum product” (twice occurring), insert “clean”.

8.11   Paragraph 176 (2) (l):

Omit “subparagraphs 11 (A) (3) (b) and (c)”, substitute “subparagraphs 11 (H) (2) (b) and (c)”.

8.12   Paragraph 176 (2) (m):

Omit the paragraph, substitute:

  1. “(m)

    a blend of clean petroleum product with another substance after the clean petroleum product has been cleared from Customs control where the blend is not suitable for use as a fuel;”.

8.13   Paragraph 176 (2) (o):

Omit “paragraph 11 (E) (2)”, substitute “subparagraph 11 (C) (2) (a)”.

8.14   Paragraph 176 (2) (o):

Omit “subitem 11 (H)”, substitute “subitem 11 (F)”.

8.15   Paragraphs 176 (2) (p), (q), (r) and (s):

Omit the paragraphs.

8.16   Paragraph 176 (2) (t):

Before “petroleum products”, insert “clean”.

8.17   Paragraph 176 (2) (t):

Omit “paragraph 11 (A) (3)”, substitute “subitem 11 (H)”.

8.18   Paragraph 176 (2) (t):

Omit “paragraph 11 (E) (2)”, substitute “subparagraph 11 (C) (2) (a)”.

8.19   Paragraph 176 (2) (u):

Before “petroleum products”, insert “clean”.

8.20   Paragraph 176 (2) (u):

Omit “paragraph 11 (A) (3)”, substitute “subitem 11 (H)”.

8.21   Paragraph 176 (2) (u):

Omit “11 (A) (3) (b)”, substitute “11 (H) (2) (b)”.

8.22   Subregulation 176 (2):

Add at the end:

  1. “(v)

    a blend of diesel fuel, where duty has been paid at the rate specified in subparagraph 11 (C) (2) (a) of the Schedule to the Excise Tariff Act 1921, and a fuel classified to sub-subparagraph 11 (I) (1) (b) (ii) of the same Schedule, where the blend is for use in diesel engines operating at less than 1000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public.”.

9.   New regulations 249 and 250

9.1   After regulation 248, insert:

Prescribed fuel marker

 “249.(1) For item 11 of the Schedule to the Excise Tariff Act 1921, MORTRACE MP is prescribed as the chemical additive to be a fuel marker.

 “(2) For item 11 of the Schedule to the Excise Tariff Act 1921, the prescribed proportion is 20 milligrams of MORTRACE MP per litre of a product in a subitem of that item.

Prescribed threshold

 “250. For paragraph 5D (b) of the Excise Tariff Act 1921, the prescribed threshold proportion is 1 milligram of MORTRACE MP per litre of a product in a subitem of item 11 of the Schedule to that Act.”.

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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 No. 340.

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