Excise Regulations (Amendment) (Cth)
REGULATIONS UNDER THE EXCISE ACT 1901-1974.*
I, THE GOVERNOR-GENERAL of
Australia, acting with the advice of the Executive Council, hereby make the
following Regulations under the
Dated this twenty-fourth day of October, 1974.
John R. Kerr
Governor-General.
By His Excellency’s Command,
(Sgd.) LIONEL MURPHY
Minister of State for Customs and Excise.
Amendments of the Excise Regulations
(a) by omitting the words—
“Part III.—Remissions and Refunds of Excise Duties (Regulations 75a-75h).”
and substituting the words—
“Part III—Remissions and Refunds of Excise Duty (Regulations 50-58)”;
(b) by omitting the words—
“Part IX.—Petrol (Regulations 161-175c).”
and substituting the words—
“Part IX—Petrol (Regulations 161-175) and
(c) by omitting the words—
“Part XXII.—Miscellaneous (Regulations 244-245).”
and substituting the words—
“Part XXII—Miscellaneous (Regulations 244-246).”.
* Notified in the
Statutory Rules 1975, No. 181, as amended by Statutory Rules 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. 27and 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. 151, 187 and 205; 1970, Nos. 114 and 142; 1971, Nos. 60, 142 and 171; 1972, Nos. 92 and 209; and 1973, No. 258.
20339/73— Recommended retail price 10c 10/26.9.1974
“Part III—Remissions and Refunds of Excise Duty
“50. (1) Where—
(a) the goods on which Excise duty has been paid or is payable have, while subject to the control of the Customs—
(i) deteriorated or been damaged, pillaged, lost or destroyed; or
(ii) become unfit for human consumption;
(b) the goods on which Excise duty has been paid or is payable, being goods that are subject to the control of the Customs, are not worth the amount of Excise duty paid or payable on the goods;
(c) Excise duty has been paid through manifest error of fact or patent misconception of the law;
(d) the goods on which Excise duty has been paid have—
(i) by virtue of section 160a of the Act; or
(ii) in consequence of the making of a Departmental By-law within the meaning of the Schedule to the
Excise Tariff 1921-1973,become goods that are not liable to Excise duly;
(e) Australian wine or lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which Excise duty has been paid) is or are distilled in a distillery or by a vigneron;
(f) while subject to the control of the Customs—
(i) Australian wine or lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which Excise duty is payable) is or are removed from an approved place to a distillery or the premises of a vigneron and distilled at that distillery or at those premises; or
(ii) lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which Excise duty is payable and being lees that arc stored at an approved place) are so diluted by adding water that the alcoholic strength of the lees is reduced to not more than 9 per centum by volume of alcohol;
(g) spirit on which Excise duty has been paid under sub-item (J) of item 2 in the Schedule to the
Excise Tariff 1921 as amended and in force from time to time has been added to wine or to grape must used in the manufacture of wine and on 19 August 1970 the wine was in the stock, custody or possession of, or belonged to, a producer of the wine or, in connexion with a business carried on by another producer of wine, was in the stock, custody or possession of, or belonged to, that other producer;(h) tobacco, cigarettes, cigars or snuff on which Excise duly has been paid are returned, or arc to be deemed to have been returned, to the manufacturer of those goods;
(j) canned fruit on which Excise duty has been paid becomes unfit for human consumption within 2 years after the date on which it was delivered for home consumption;
(k) beer on which Excise duty has been paid (being beer contained in a vessel other than a bottle or can)—
(i) is returned to the brewery at which it was made in the vessel in which it was contained when it. was removed from the brewery; or
(ii) is destroyed by permission of a Collector; or
(m) diesel fuel on which Excise duly has been paid has been sold to a person who is the holder of a certificate within the meaning of the
Diesel Fuel Taxation (Administration )Act 1957-1973 for use otherwise than in propelling road vehicles on public roads and—(i) the price at which the diesel fuel was sold to that person was a price that did not include an amount in respect of Excise duty; or
(ii) if the price at which the diesel fuel was sold to that person was a price that did include an amount in respect of Excise duty, an amount equal to the amount of Excise duty has been refunded or credited to that person,
that circumstance is a prescribed circumstance for the purposes of section 78 of the Act.
“(2) For the purposes of paragraphs (c) and (f) of sub-regulation (1)—
‘distillery’ means the premises of a person who is the holder of a spirit maker’s licence granted under the
Distillation Act 1901-1973;‘vigneron’ means a person who is the holder of a vigneron’s licence granted under the
Distillation Act 1901-1973.
“(3) For the purposes of paragraph (h) of sub-regulation (1), tobacco, cigarettes, cigars or snuff shall be deemed to have been returned to the manufacturer of those goods if those goods are returned to a person authorized by the manufacturer to receive those goods on behalf of the manufacturer.
“51. (1) Subject to sub-regulation (2), a remission or refund of Excise duty shall not be allowed unless an application for the remission or refund in accordance with regulation 52 is delivered to a Collector.
“(2) Sub-regulation (1) does not apply where the circumstance in which a remission of Excise duty may be allowed is such that the goods on which Excise duly was payable have been totally lost or destroyed or have otherwise ceased to exist.
“52. An application for a remission or refund of Excise duty shall—
(a) be in writing; and
(b) state, as far as practicable, the nature and particulars of the claim.
“53. (1) Subject to sub-regulation (2), a refund of Excise duty shall not be allowed in a circumstance specified in paragraph (a), (b), (c) or (d) of sub-regulation (1) of regulation 50 unless an application for the refund in accordance with regulation 52 is delivered to a Collector—
(a) in the case of canned fruit—within 30 days after the date on which Excise duty was paid; or
(b) in any other case—within 14 days after the date on which Excise duty was paid.
“(2) Where—
(a) the information necessary to verify an application of a kind referred to in sub-regulation (1) had come into the possession of the Customs before the delivery from the control of the Customs of the goods or of the packages in which the goods were originally packed or were assumed to have been packed; or
(b) for some other reason, it is equitable that the period within which an application of a kind referred to in sub-regulation (1) may be made should be extended,
the application may be made within 12 months after the date on which Excise duty was paid.
“54. (1) A remission or refund of Excise duty shall not be allowed in a circumstance specified in paragraph (a) or (b) of sub-regulation (1) of regulation 50 unless the goods (not being goods that were pillaged, lost or destroyed, while subject to the control of the Customs) arc destroyed under the supervision of an officer.
“(2) Where a manufacturer requests that the services of an officer be made available in order to supervise the destruction of goods for the purposes of sub-regulation (1), the manufacturer shall pay to a Collector a charge calculated at the rate prescribed by regulation 209a.
“55. (1) A refund of Excise duty shall not be allowed in a circumstance specified in paragraph (h) of sub-regulation (1) of regulation 50—
(a) unless—
(i) in the case of tobacco—the tobacco is destroyed or is so mixed in a factory with other tobacco (not being tobacco that is to be used in the manufacture of cigarettes or cigars) that its identity is lost;
(ii) in the case of cigarettes or cigars—the tobacco contained in the cigarettes or cigars is destroyed or is so mixed in a factory with other tobacco that is to be used in the manufacture of cigarettes or cigars, as the case may be, that its identity is lost; or
(iii) in the case of snuff—the snuff is destroyed or is so mixed in a factory with other snuff that its identity is lost; and
(b) unless the manufacturer of the goods has given notice of intention to destroy the goods, or so to mix the goods, to a Collector at least seven days before the goods arc destroyed or so mixed, as the case may be.
“(2) In sub-regulation (1), ‘factory’, in relation to tobacco, cigarettes, cigars or snuff that is returned to the manufacturer of those goods or that is, for the purposes of paragraph (h) of sub-regulation (1) of regulation 50, to be deemed to have been so returned, means a factory specified in a licence held by the manufacturer, being a licence that is in force.
“56. (1) A refund of Excise duty shall not be allowed in a circumstance specified in paragraph (k) of sub-regulation (1) of regulation 50 unless—
(a) if the beer has been returned to the brewery at which it was made, it was so returned within 90 days after it was first removed from the brewery; or
(b) if the beer has been destroyed—
(i) it was destroyed because it had become unfit for human use; and
(ii) the permission of a Collector for the destruction of the beer was sought within 90 days after it was first removed from the brewery at which it was made,
and the quantity of beer that was in the vessel when it was returned to the brewery at which it was made or was destroyed is not less than—
(c) in the case of a hogshead—207 litres;
(d) in the case of a barrel—140 litres;
(e) in the case of a half-hogshead—104.5 litres;
(f) in the case of a kilderkin—69 litres; and
(g) in the case of any other vessel—87.5 per centum of the full holding capacity of the vessel or, where the reputed contents of the vessel is more than its actual contents, 87.5 per centum of the reputed contents of the vessel,
“(2) Where a refund of Excise duty may be allowed in a circumstance specified in paragraph (k) of sub-regulation (1) of regulation 50, the quantity of beer in respect of which the refund may be allowed is a quantity equal to the quantity that was in the vessel immediately before it was returned to the brewery or destroyed less the quantity by which the maximum capacity of the vessel in accordance with section 77a of the Act exceeds the dutiable contents of the vessel in accordance with section 77b of the Act.
“57. A refund of Excise duty shall
not be allowed in a circumstance specified in paragraph (m) of sub-regulation
(1) of regulation 50 unless a rebate under the
“58. (1) A remission or refund of Excise duty may, subject to the Act and these Regulations, be made by a Collector.
“(2) A Collector may make arrangements with a person to whom a refund of Excise duty may be allowed whereby the amount of the refund may be set off against the whole or part of that person’s liability for Excise duty, and an amount that has been so set off in pursuance of such an arrangement shall, for the purposes of the Act and these Regulations, be deemed to have been refunded to that person.”.
“
“175. (1) Where imported petrol on which Customs, duty has not been paid is to be blended with petrol manufactured in Australia which is subject to the control of the Customs, a licensee of a warehouse or a manufacturer of petrol may, with the written permission of a Collector, cause the blending to take place at a warehouse or at the premises of a manufacturer of petrol.
“(2) A Collector shall give permission under sub-regulation (1) to a licence or manufacturer if—
(a) application in writing for the permission is made to a Collector by the licensee or manufacturer (as the case may be); and
(b) a security in accordance with the Act is given by the licensee or manufacturer (as the case may be).
“(3) Where a mixture is to be entered for home consumption, the licensee or manufacturer to whom permission was given under sub-regulation (1) shall—
(a) if the rate of Customs duty payable on imported petrol exceeds the rate of Excise duty payable on petrol manufactured in Australia, pay an amount of Customs duty calculated at a rate equal to the difference between the first-mentioned rate and the second-mentioned rate on the quantity of imported petrol contained in the mixture; and
(b) pay Excise duty on the mixture in accordance with the Act.
“(4) In sub-regulation (3), ‘mixture’ means petrol consisting of a quantity of imported petrol and a quantity of petrol manufactured in Australia blended in accordance with sub-regulation (1).”.
Printed by Authority by the Government Printer of Australia
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