Excise Regulations (Amendment) (Cth)

Statutory Rules 1992

No. 327 1

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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 9 October 1992.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

D. BEDDALL

Minister of State for Small Business,

Construction and Customs

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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 Subregulation

  50 (1):

After paragraph 50 (1) (v), insert:

• “or (w)

  excise duty has been paid under subitem (E) (2) of item 11 in the Schedule to the Excise Tariff Act 1921 on diesel fuel:

  • (i)

    that, on or after 1 July 1992, a person has purchased for use by a ship that is 60 metres or more in length and is of a kind defined as a ‘trading ship’ in the Ships (Capital Grants) Act 1987; and

  • (ii)

    in respect of which the person certifies to the Comptroller that, except for the person’s claim for rebate, no other remission, rebate, refund or drawback has been, is being or will be, claimed;”.

3.   New regulation 52E

3.1   After regulation 52D, insert:

Rate of rebate in respect of marine diesel fuel

 “52E. (1)   For each litre of diesel fuel on which excise duty has been paid as specified in paragraph 50 (1) (w), an amount of 5.31 cents may be allowed as rebate for the purposes of subsection 78 (1) of the Act.

“(2)

In this regulation, ‘diesel fuel’ means diesel fuel to which subparagraphs 50 (1) (w) (i) and (ii) apply.”.

[Note: The amount of 5.31 cents per litre is the charge rate determined under section 10 of the Australian Land Transport Development Act 1988 for the purposes of that Act.]

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NOTES

1. Notified in the Commonwealth of Australia Gazette 16 October 1992.

2. 1925 No. 181; 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

NOTES—continued

 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 No. 62.