Excise Regulations (Amendment) (Cth)

Statutory Rules 1989 No. 3071

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 13 November 1989.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

John N. Button

Minister of State for Industry, Technology and Commerce

Commencement

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

Circumstances under which remissions, rebates and refunds are made

2. Regulation 50 of the Excise Regulations is amended:

(a) by inserting after paragraph (1) (da) the following paragraph:

“(db) after Excise duty has been paid on goods:

(i) any Minister of State requests that the goods be withdrawn from sale or distribution on grounds stated by the Minister to be grounds of public health or safety; and

(ii) the goods:

(a) are so withdrawn; and

(b) are returned, or are taken to have been returned, to the manufacturer of those goods;”;

(b) by inserting after subregulation (2) the following subregulation:

 

(S.R. 325/89)—Cat. No. 14/25.10.1989

 

“(2a) For the purposes of paragraph (1) (db), goods are to be taken to have been returned to the manufacturer of those goods if those goods are returned to a person authorised by the manufacturer to receive those goods on behalf of the manufacturer.”.

3. After regulation 54 of the Excise Regulations the following regulation is inserted:

Destruction etc. of goods requested to be withdrawn

“54a. A refund of Excise duty is not to be allowed in a circumstance specified in paragraph 50 (1) (db) unless the applicant establishes, to the satisfaction of the Comptroller, that the goods, after being withdrawn and returned in accordance with that paragraph, have been destroyed or otherwise rendered incapable of being resold.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 17 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 and 158.

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