Excise Regulations (Amendment) (Cth)

Statutory Rules 1988 No. 2161

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 Regulation under the Excise Act 1901.

Dated 23 August 1988.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Barry O. Jones

Minister of State for Science,

Customs and Small Business

After regulation 52 of the Excise Regulations the following regulation is inserted:

Refunds of Excise duty on beer

“52aaa. Where refunds of Excise duty may be allowed in respect of beer in the circumstance specified in paragraph 50 (1) (k), the amount of refund of Excise duty that may be allowed for the purposes of subsection 78 (1) of the Act:

(a) in the case of beer that is returned to the brewery at which it was made as referred to in subparagraph 50 (1) (k) (i) during the period of 90 days commencing on 24 August 1988—is an amount not greater than 30% of the amount refunded in respect of beer so returned to that brewery during the period commencing on 24 August 1987 and ending at the expiry of 23 August 1988; and

(b) in the case of beer that is destroyed by permission of a Collector given during the period of 90 days commencing on 24 August 1988—is an amount not greater than 30% of the amount refunded in respect of beer so destroyed during the period commencing on 24 August 1987 and ending at the expiry of 23 August 1988.”.

 

14075/88 (S.R. 246/88)—Cat. No. 88 4886 9

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 24 August 1988.

2. Statutory Rules 1924 No. 181 as amended to date. For previous amendments see Note 2 to Statutory Rules 1988 No. 135 and see also Statutory Rules 1988 No. 135.

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