Excise Regulations (Amendment) (Cth)

Statutory Rules 1992

No. 345 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 2 November 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.   Commencement

1.1 These Regulations

 commence on 2 November 1992.

2.   Amendment

2.1   The Excise Regulations are amended as set out in these Regulations.

3.   Regulation 57A (Conditions etc. in relation to payment of rebate—subsection 78A (1) of the Act

3.1   Regulation 57A:

Omit the regulation, substitute:

Regulation 57A (Conditions etc. in relation to payment of rebate—subsection 78A (1) of the Act

 “57A.   A rebate is not payable under subsection 78A (1) of the Act to a person who purchases diesel fuel unless the applicant gives to the Collector, together with the application for the rebate, a document, to be called a Schedule of Purchases, containing the following particulars:

• (a)

  the applicant’s full name;

• (b)

  if the applicant has been given an applicant code for the purposes of the application for rebate—the code;

• (c)

  the total number of litres of diesel fuel purchased by the applicant;

• (d)

  the purchase price per litre of the fuel;

• (e)

  the date on which the fuel was delivered to the applicant;

• (f)

  the address to which the fuel was delivered;

• (g)

  the invoice number of the purchase; and

• (h)

  the Australian Company Number (if shown on the invoice), full name and business address of the supplier of the fuel.”.

4.   Transitional

4.1 Regulation 57A of the Excise Regulations as in force on 1 November 1992 continues to apply in relation to an application for a rebate under section 78A of the Act that is made on or before that date.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 2 November 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 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86;

NOTES— continued

 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 and 327.