Excise Regulations (Amendment) (Cth)

Statutory Rules 1989 No. 1021

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 22 May 1989.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

Barry O Jones

Minister of State for

Science, Customs and Small Business

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 by omitting paragraph (1) (k) and substituting the following paragraph:

“(k) beer on which Excise duty has been paid (being beer contained in a bulk container):

(i) is returned to the brewery at which it was made in the bulk container in which it was contained when it was removed from the brewery; or

(ii) is destroyed by permission of a Collector;”.

3. Regulation 56 of the Principal Regulations is repealed and the following regulation substituted:

 

(S.R. 379/88)—Cat. No. 14/23.2.1989

 

Beer returned or destroyed

“56. A refund of Excise duty shall not be allowed in a circumstance specified in paragraph 50 (1) (k) 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 bulk container when it was returned to the brewery at which it was made or was destroyed was not less than 87.5% of the volume of the bulk container as determined under section 77bof the Act at the time it was entered for home consumption.”.

Conditions etc. in relation to payment of rebate—subsection 78a (1) of the Act

4. Regulation 57a of the Principal Regulations is amended:

(a) by omitting paragraphs (1) (a), (b), (c) and (d);

(b) by omitting subregulation (2).

Repeal

5. Regulation 204 of the Principal Regulations is repealed.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 26 May 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.

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