Excise Regulations (Amendment) (Cth)

Statutory Rules 1989 No. 4081

Excise Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901.

Dated 20 December 1989.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

John N Button

Minister of State for Industry,

Technology and Commerce

Principal Regulations

1. In these Regulations, “Principal Regulations” means the Excise Regulations.

Circumstances under which remissions, rebates and refunds are made

2. Regulation 50 of the Principal Regulations is amended:

(a) by omitting from subparagraph (1) (s) (ii) “duty so paid; on” and substituting “duty so paid;”;

(b) by omitting from subparagraph (1) (u) (ii) “credited to that person:” and substituting “credited to that person; or”;

(c) inserting after paragraph (1) (u) the following paragraph:

“(v) Excise duty has been paid on petrol and that petrol, in whole or in part is returned to a manufacturer or to a warehouse;”;

(d) by adding at the end the following subregulation:

 

(S. R. 444/89)—Cat. No. 14 /11.12.1989

 

“(5) For the purposes of paragraph (1) (v), ‘petrol’ has the same meaning as in regulation 161.”.

3. After regulation 57 of the Principal Regulations the following regulation is inserted:

Eligibility with respect to refund on petrol

“57aa. (1) A refund of Excise duty is not to be allowed in a circumstance specified in paragraph 50 (1) (v) unless:

(a) the applicant for the refund keeps such records as to enable an authorised officer to readily determine and verify:

(i) the volume of petrol returned; and

(ii) that Excise duty has been paid on the petrol returned to the manufacturer or to a warehouse; and

(b) in the case of the return of contaminated petrol:

(i) notice of the proposed return of that petrol to a manufacturer or to a warehouse has been given to and received by an authorised officer before the return of the petrol; and

(ii) the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol has, where required, been determined by analysis in accordance with subregulation (2).

“(2) The amount of petrol present in a quantity of contaminated petrol is to be determined as follows:

(a) an authorised officer may require that a sample of the contaminated petrol be taken for analysis to determine the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol; and

(b) if the authorised officer so determines, the sample taken under paragraph (a) must be taken in the presence of an officer; and

(c) the analysis of the sample must be undertaken in a laboratory that is a registered member of the National Association of Testing Authorities Australia.

“(3) The cost of the analysis referred to in paragraph (2) (c) is to be borne by the applicant for the refund.

“(4) The amount of any refund of Excise duty in respect of petrol on which duty has been paid is to be based on the rate of duty applicable in relation to that petrol at the time that the petrol was entered for home consumption.

“(5) In this regulation:

‘authorised officer’ means an officer authorised by the Comptroller for the purposes of this regulation;

‘contaminated petrol’ means petrol that has been contaminated by being mixed with another substance;

‘petrol’ has the same meaning as in regulation 161.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 21 December 1989.

2. Statutory Rules 1925 No. 181 as amended to date. For previous amendments see Note 2 to Statutory Rules 1989 No. 61 and see also Statutory Rules 1989 Nos. 61, 102, 158, 307 and 327

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