Excise Regulations (Amendment) (Cth)

Statutory Rules 1989 No. 3271

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 29 November 1989.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

Barry O. Jones

Minister of State for Science,

Customs and Small Business

Commencement

1. These Regulations are to be taken to have commenced on 1 July 1988.

Circumstances under which remissions, rebates and refunds are made

2. Regulation 50 of the Excise Regulations is amended by inserting after paragraph (t) the following paragraph:

“(u) goods on which Excise duty has been paid are sold to a person for use by a Government of a country other than Australia and for the official use of that Government, as prescribed by Departmental By-laws, being goods referred to in sub-item 13 (a) in the Schedule to the Excise Tariff Act 1921 and:

(i) the price at which the goods were sold to that person was a price that did not include an amount in respect of Excise duty; or

(ii) if the price at which the goods were sold to that person was a price that did include an amount in respect of Excise duty, an amount equal to the amount of Excise duty has been refunded or credited to that person:”.

 

(S.R. 394/89)—Cat. No. 14/22.11.1989

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 30 November 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 and 307.

Printed by Authority by the Commonwealth Government Printer