Excise Regulations (Amendment) (Cth)

Statutory Rules 1987 No. 281

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 26 February 1987.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

John N. Button

Minister of State for Industry,

Technology and Commerce

Interpretation

1. Regulation 2 of the Excise Regulations is amended by omitting from subregulation (1) the definition of “spirituous beverage” and substituting the following definition:

“ ‘spirituous beverages’ means—

(a) liqueurs; or

(b) spirituous beverages,

that are excisable goods;”.

Collector may make remission, rebate or refund

2. Regulation 58 of the Excise Regulations is amended—

(a) by inserting in subregulation (1) “, rebate” after “remission”;

(b) by omitting from subregulation (2) “refund” (wherever occurring) and substituting “rebate or refund”; and

(c) by omitting from subregulation (2) “refunded” and substituting “paid”.

(S.R. 21/87)—Cat. No.  16/11.2.1987

Drawback of duty not payable in certain circumstances

3. Regulation 78 of the Excise Regulations is amended by adding at the end the following subregulation:

“(2) Where the Comptroller makes a decision not to approve payment of drawback to a person in accordance with subregulation (1), the Comptroller shall, by notice in writing given not later than 30 days after the date of the decision, inform the person of that decision.”.

Conditions relating to payment of drawback of duty

4. Regulation 78a of the Excise Regulations is amended by adding at the end the following subregulation:

“(9) Where the Comptroller makes a decision not to approve payment of drawback to a person as mentioned in paragraph (8) (b), the Comptroller shall, by notice in writing given not later than 30 days after the date of the decision, inform the person of that decision.”.

Review of decisions

5. Regulation 247 of the Excise Regulations is amended by omitting subregulation (1) and substituting the following subregulation:

“(1) An application may be made to the Administrative Appeals Tribunal for review of a decision of a kind referred to in subregulation 78 (2) or 78a (9).”.

Statement to accompany notice of decision

6. Regulation 248 of the Excise Regulations is amended by omitting subregulation (1) and substituting the following subregulation:

“(1) Where the Comptroller makes a decision of a kind referred to in subregulation 78 (2) or 78a (9), the notice referred to in that subregulation shall include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1975,application may be made to the Administrative Appeals Tribunal for review of the decision to which the notice relates by or on behalf of the person or persons whose interests are affected by the decision.”.

Schedule 2

7. Schedule 2 to the Excise Regulations is amended—

(a) by omitting condition (1) from column 3 in item 1 and substituting the following condition:

“(1) The goods shall be used in the manufacture of tobacco, cigars, cigarettes or snuff by a manufacturer licensed to manufacture tobacco, cigars, cigarettes or snuff, as the case may be.”;

(b) by omitting the condition from column 3 in item 5 and substituting the following condition:

“The goods shall be used in the manufacture of spirituous beverages by a manufacturer licensed to manufacture those beverages.”; and

 

(c) by adding at the end the following items:
“6	Where goods, being manufactured tobacco liable to duties of Customs, are to be used in the manufacture of tobacco, cigars, cigarettes or snuff	The goods shall not be used in the manufacture of tobacco, cigars, cigarettes or snuff unless tobacco produced in Australia constitutes not less than 50 per cent by weight of the tobacco used in that manufacture.
“7	Where spirits, being spirits liable to duties of Customs and containing not less than 84 per cent by volume of alcohol, are to be used in the manufacture of other spirits	(1) The first-mentioned spirits shall not be used in the manufacture of the second-mentioned spirits unless the manufacturer of the second-mentioned spirits holds a warehouse licence, a spirit maker’s licence issued pursuant to the Distillation Act 1901, or a licence to make methylated spirits issued pursuant to the Spirits Act 1906 and the Collector has, on the application of the manufacturer, consented to the manufacturer blending spirits at the warehouse, distillery or methylator’s premises to which the warehouse licence, spirit makers’ licence or licence to make methylated spirits relates. (2) The first-mentioned spirits shall be blended with spirits distilled in Australia and containing not less than 84 per cent by volume of alcohol. (3) The spirits manufactured from the first-mentioned spirits are intended for use for industrial, manufacturing, scientific, educational or medical purposes.”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 27 February 1987.

2. Statutory Rules 1925 No. 181 as amended by 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; 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. 119 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.

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