Excise Regulations (Amendment) (Cth)

Statutory Rules 1995

No. 425 1

__________________

Excise Regulations 2(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 20 December 1995.

 BILL HAYDEN

 Governor-General

By His Excellency’s Command,

C. SCHACHT

Minister for Small Business, Customs and Construction

____________

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   Subregulation 50 (1):

Add at the end:

• “(y)

  a petroleum product on which excise duty is payable:

  • (i)

    has the characteristics specified in subregulation 50 (4A); and

  • (ii)

    is classified to paragraph 11 (E) (2) in the Schedule to the Excise Tariff Act 1921; and

  • (iii)

    is delivered, for use as a fuel otherwise than in an internal combustion engine, in accordance with a permission given under section 61C of the Act;

• (z)

  a petroleum product:

  • (i)

    that has the characteristics specified in subregulation 50 (4A); and

  • (ii)

    on which excise duty has been paid under paragraph 11 (E) (2) in the Schedule to the Excise Tariff Act 1921;

 has been used after 30 June 1995 as a fuel otherwise than in an internal combustion engine;

• (za)

  topped crude petroleum oil on which excise duty is payable:

  • (i)

    is classified to subparagraph 11 (G) (2) (b) in the Schedule to the Excise Tariff Act 1921; and

  • (ii)

    is delivered, for use as a fuel otherwise than in an internal combustion engine, in accordance with a permission given under section 61C of the Act;

• (zb)

  topped crude petroleum oil, on which excise duty has been paid under subparagraph 11 (G) (2) (b) in the Schedule to the Excise Tariff Act 1921, has been used after 10 October 1995 as fuel otherwise than in an internal combustion engine;

• (zc)

  fuel oil on which excise duty is payable:

  • (i)

    is delivered for home consumption in accordance with a permission given under section 61C of the Act; and

  • (ii)

    is for use at a place:

    • (A)

      that is not supplied by natural gas; or

    • (B)

      at which natural gas is not readily available; and

  • (iii)

    is for use as a chemical reactant in the calcination part of the Bayer process for refining bauxite into alumina;

• (zd)

  diesel fuel on which excise duty is payable:

  • (i)

    is manufactured by the process of refining waste oils after 31 December 1995; and

  • (ii)

    is entered for home consumption before 1 January 2006.”.

2.2   New subregulation 50 (4A):

After subregulation (4), insert:

 “(4A) For the purposes of paragraphs (1) (y) and (z), ‘petroleum product’ means a petroleum product having the following characteristics:

• (a)

  a density equal to or exceeding 0.900 at 15° Celsius as determined by ASTM 1298; or

• (b)

  a density of less than 0.900 at 15° Celsius as determined by ASTM 1298 and:

  • (i)

    a maximum cetane index of 35 as determined by ASTM D976; or

  • (ii)

    in respect of the heaviest 10% of a particular volume of fuel tested, a minimum value of 0.35% mass of carbon residue on 10% distillation residue as determined by ASTM D189 or D524; or

  • (iii)

    a minimum pour point of 15° Celsius as determined by ASTM D97; or

  • (iv)

    a minimum sulphur content of 1.5% mass as determined by ASTM D129; or

  • (v)

    a minimum kinematic viscosity of 10 centistokes (millimetres squared per second) at 40° Celsius as determined by ASTM D445.”.

2.3   Subregulation (5):

Omit “subregulation (4),”, substitute “subregulations (4) and (4A),”.

3.   New regulations 52G, 52H and 52J

3.1   After regulation 52F, insert:

Amount of remission, rebate or refund in respect of certain petroleum products

 “52G.(1) The amount of remission, rebate or refund of excise duty on a petroleum product, having the characteristics specified in subregulation 50 (4A), in the circumstances referred to in paragraph 50 (1) (y) or (z) is the amount worked out using the formula:

volume x (primary rate - secondary rate), where:

‘volume’ means the volume, in litres, of the petroleum product;

‘primary rate’ means the rate of excise duty applicable to goods classified to paragraph 11 (E) (2) in the Schedule to the Excise Tariff Act 1921;

‘secondary rate’ means the rate of excise duty applicable to goods classified to paragraph 11 (E) (3) in that Schedule.

 “(2) For the purposes of calculating 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:

• (a)

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

• (b)

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

Amount of remission, rebate or refund in respect of topped crude petroleum oil

 “52H.(1) The amount of remission, rebate or refund of excise duty on topped crude petroleum oil in the circumstances referred to in paragraph 50 (1) (za) or (zb) is the amount worked out using the formula:

volume x (primary rate - secondary rate), where:

‘volume’ means the volume, in litres, of the topped crude petroleum oil;

‘primary rate’ means the rate of excise duty applicable to goods classified to subparagraph 11 (G) (2) (b) in the Schedule to the Excise Tariff Act 1921;

‘secondary rate’ means the rate of excise duty applicable to goods classified to subparagraph 11 (G) (2) (a) in that Schedule.

 “(2) For the purposes of calculating 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:

• (a)

  at the date on which the topped crude petroleum oil was entered for home consumption; or

• (b)

  if the date referred to in paragraph (a) is not known, at the date on which the topped crude petroleum oil was purchased by the applicant for the rebate or the refund.

Amount of remission in respect of diesel fuel manufactured by refining waste oils

 “52J. The amount of remission of excise duty on diesel fuel in the circumstances referred to in paragraph 50 (1) (zd) is the amount worked out using the formula:

volume x rate x 0.20, where:

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

‘rate’ means the rate of excise duty applicable to goods classified to paragraph 11 (E) (2) in the Schedule to the Excise Tariff Act 1921.”.

____________________________________________________________

NOTES

1. Notified in the Commonwealth of Australia Gazette on 28 December 1995.

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; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95;

NOTES—continued

 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 and 351.