Statutory Rules 1986
No. 1731
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 27 June 1986.
N. M. STEPHEN
Governor-General
By His Excellency’s Command,
John N. Button
Minister of State for
Industry,
Technology and Commerce
Principal
Regulations
1. In these Regulations, “Principal
Regulations” means the Excise Regulations.
Interpretation
2. Regulation 2 of the
Principal Regulations is amended by inserting before the definition of “spirituous
beverage” in sub-regulation (1) the following definitions:
“ ‘Bass Strait Oil’ has the same meaning as
in the Customs Tariff (Stand-By
Duty) Act 1985;
‘domestic free market sale’ means any sale
of Bass Strait Oil to a refiner at a price other than the Import Parity Price
within the meaning of sub-section 6b (1)
of the Excise Tariff Act 1921;
‘refiner’
has the same meaning as in the Customs Tariff (Stand-By Duty) Act 1985;”.
(S.R. 179/86)—Cat. No. 10/19.6.1986
Circumstances
under which remissions, rebates and refunds are made
3. Regulation
50 of the Principal Regulations is amended by omitting paragraph (1) (n) and
substituting the following paragraph:
“(n) stabilized crude petroleum oil on
which Excise duty has been paid—
(i) has been exported after 30 June 1983;
or
(ii) has been sold in domestic free market
sales after 31 December 1984;”.
Rate of
rebate of excise duty—stabilized crude petroleum
oil
4. Regulation
52b of the Principal Regulations
is amended—
(a) by omitting “exported by the person”
and substituting “exported or sold as a domestic free market sale by the person”;
(b) by omitting “so exported” and
substituting “so exported or sold as a domestic free market sale:”; and
(c) by
omitting the table and substituting the following table:
Column 1 | Column 2 | Column 3 |
Rates |
Item No. | Period | Volume of oil
in respect of which rate is applicable | Amount per kilolitre |
$ |
1 | Financial year commencing on 1 July 1983 | In respect of so much of the oil exported by a
person as does not exceed 642,301.5 kilolitres....................................
| 8.20914977 |
In respect of so much of the oil exported by a
person as exceeds 642,301.5 kilolitres but does not exceed 818,483.1
kilolitres..................................................
| 8.2864631 |
In respect of so much of the oil exported by a
person as exceeds 818,483.1 kilolitres..................................................
| Nil |
2 | Period commencing on 1 July 1984 and ending on the expiration of 31 December
1984
| In respect of so much of the oil exported by a
person as does not exceed 786,441.7 kilolitres....................................
| 7.89019491 |
In respect of so much of the oil exported by a
person as exceeds 786,441.7 kilolitres but does not exceed 970,889.8 kilolitres..................................................
| 12.4914896 |
In respect of so much of the oil exported by a
person as exceeds 970,889.8 kilolitres..................................................
| Nil |
3 | Period commencing on 1 January 1985 and ending at the expiration of 31
December 1985
| In respect of so much of the oil exported or sold as
a domestic free market sale by a person as does not exceed 3,963,514.1
kilolitres....................................
| 11.795095463 |
Column 1 | Column 2 | Column 3 |
Rates |
Item No. | Period | Volume of oil
in respect of which rate is applicable | Amount per kilolitre |
$ |
In respect of so much of the oil exported or sold as
a domestic free market sale by a person as exceeds 3,963,514.1 kilolitres but
does not exceed 4,067,713.1 kilolitres....................................
| 3.810756149 |
In respect of so much of the oil exported or sold as
a domestic free market sale by a person as exceeds 4,067,713.1 kilolitres..................................................
| Nil”. |
NOTES
1. Notified in the Commonwealth of Australia Gazette on 30 June 1986.
2. Statutory Rules 1925 No. 181 as amended to date. For previous
amendments see Statutory Rules 1986 No. 78 and see also Statutory
Rules 1986 No. 78.
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