Excise Regulations (Amendment) (Cth)

Statutory Rules 1988 No. 3881

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 15 December 1988.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Barry O. Jones

Minister of State for

Science, Customs and Small Business

Circumstances under which remissions, rebates and refunds are made

1. Regulation 50 of the Excise Regulations is amended:

(a) by omitting from paragraph (1) (p) “or”;

(b) by omitting from paragraph (1) (q) “fuel oil,” and substituting “fuel oil; or”;

(c) by inserting after paragraph (1) (q) the following paragraph:

“(r) Excise duty has been paid under subitem 11 (d) in the Schedule to the Excise Tariff Act 1921 on or before 30 June 1988 by a declared person for the purposes of the Prices Surveillance Act 1983,being a declared person specified in Schedule 2 to the Declaration under section 21 of that Act published by the Treasurer in Gazette No. S330 on 22 August 1984, on kerosene that was entered for home consumption as kerosene for use in aircraft and that kerosene was so used after 30 June 1988;”.

Application for remission, rebate or refund

2. Regulation 52 of the Excise Regulations is amended:

(a) by omitting paragraph (a) and substituting the following paragraph:

“(a) be in writing, signed by the applicant; and”

 

(S.R. 375 88) Cat. No. 14/30.11.1988

 

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

“(2) For the purpose of enabling a Collector to verify that a prescribed circumstance applies in relation to goods to which an application relates, a Collector may require the applicant to produce records or to give further information, or both, and the applicant shall comply with the requirement accordingly.”.

3. After regulation 52c of the Excise Regulations the following regulation is inserted:

Refund on kerosene for use in aircraft

“52d. The amount of refund that may be allowed for the purposes of subsection 78 (1) of the Act to a person in respect of Excise duty that has been paid as specified in paragraph 50 (1) (r) is an amount per litre equal to the amount per litre of Excise duty so paid.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 21 December 1988.

2. Statutory Rules 1925 No. 181 as amended to date. For previous amendment see Note 2 to Statutory Rules 1988 No. 135 and see also Statutory Rules 1988 Nos. 135 and 216.

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