Excise Regulations (Amendment) (Cth)

Statutory Rules 1985 No. 2341

Excise Regulations2 (Amendment)

I, THE ADMINISTRATOR of the Government 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 19 September 1985

J. A. ROWLAND

Administrator

By His Excellency’s Command,

John N. Button

Minister of State for Industry, Technology and Commerce

Circumstances under which remissions, rebates and refunds are made

1. Regulation 50 of the Excise Regulations is amended by omitting paragraph (1) (d) and substituting the following paragraphs:

“(d) the goods on which Excise duty has been paid have, by virtue of section 160a of the Act, become goods that are not liable to Excise duty;

(da) after duty has been paid on goods, a Departmental By-law is made under Part XV of the Act the effect of which is that duty is not payable on those goods or duty is payable on those goods at a rate which is less than the rate which was applicable when the goods were entered for home consumption;”.

2. Regulation 51 of the Excise Regulations is repealed and the following regulation is substituted:

Requirements for remission, rebate or refund

“51. (1) Subject to sub-regulation (2), a remission, rebate or refund of Excise duty shall not be allowed in a circumstance specified in sub-regulation 50 (1) unless an application for the remission, rebate or refund in accordance with regulation 52 is delivered to a Collector.

 

(S.R.212/85) Cat. No.  11/13.9.1985

 

“(2) Sub-regulation (1) does not apply where the circumstance in which a remission of Excise duty may be allowed is such that the goods on which Excise duty was payable have been totally lost or destroyed or have otherwise ceased to exist.”.

Period in which application is to be made

3. Regulation 53 of the Excise Regulations is amended by omitting sub-regulation (1) and substituting the following sub-regulation:

“(1) Subject to sub-regulation (2), a refund of Excise duty shall not be allowed in a circumstance specified in paragraph 50 (1) (a), (b), (c), (d) or (da) unless an application for the refund in accordance with regulation 52 is delivered to a Collector—

(a) in the case of an application for refund in a circumstance referred to in paragraph 50 (1) (da) in consequence of the making of a Departmental By-law—within 12 months after the date on which that By-law was made; or

(b) in any other case—within 14 days after the date on which the Excise duty was paid.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 20 September 1985.

2. Statutory Rules 1925 No. 181 as amended to date. For previous amendments see Note 2 to Statutory Rules 1985 No. 13 and see also Statutory Rules 1985 Nos. 13, 75, 127, 137, 141 and 142.

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