Excise Regulations (Amendment) (Cth)

Statutory Rules 1985 No. 1421

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 21 June 1985.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Barry O. Jones

Minister of State for Science

for and on behalf of the

Minister of State for Industry, Technology and Commerce

Interpretation

1. In these Regulations, “Principal Regulations” means the Excise Regulations.

Circumstances under which remissions, rebates and refunds are made

2. Regulation 50 of the Principal Regulations is amended—

(a) by omitting paragraph (1) (j); and

(b) by omitting from sub-regulation (1) all paragraphs after paragraph (k) and substituting the following paragraphs:

“(m) diesel fuel on which Excise duty has been paid has been sold to a person who is the holder of a certificate within the meaning of the Diesel Fuel Taxation (Administration) Act 1957 for use otherwise than in propelling road vehicles on public roads and—

(i) the price at which the diesel fuel was 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 diesel fuel was sold to that person was a price that did include an amount in respect of Excise duty, an amount equal to the amount

 

(S.R.360/84) Cat. No. Recommended retail price 40c  10/18.4.1985

 

of Excise duty has been refunded or credited to that person;

“(n) stabilized crude petroleum oil on which Excise duty has been paid has been exported after 30 June 1983;

“(o) Excise duty has been paid under sub-item 2 (J) in the Schedule to the Excise Tariff 1921 on spirit of the kind referred to in that sub-item that was entered, or is to be deemed to have been entered, for home consumption after 8 o’clock in the evening by standard time in the Australian Capital Territory on 23 August 1983 and before 8 o’clock in the evening by standard time in the Australian Capital Territory on 22 June 1984; or

“(p) fuel oil on which Excise duty is payable is delivered for home consumption by virtue of a permission given under section 61c of the Act being a permission that is subject to a condition that the person to whom the permission is given—

(i) will use the fuel oil at a place that is not a natural gas area within the meaning of section 3a of the Liquefied Petroleum Gas (Grants) Act 1980; and

(ii) will use the fuel oil in the chemical reduction in herreshoff-type roasters of oxides and other compounds of nickel and cobalt in lateritic nickel ore to produce elemental nickel and cobalt,”.

Period in which application is to be made

3. Regulation 53 of the Principal 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) or (d) unless an application for the refund in accordance with regulation 52 is delivered to a Collector within 14 days after the date on which Excise duty was paid.”.

Repeal

4. Part X, Part XI, Part XII, Part XIX, and Part XXI of the Principal Regulations are repealed.

Excisable goods for the purposes of section 57 of the Act

5. Regulation 244 of the Principal Regulations is repealed and the following regulation substituted:

“(1) The following kinds of excisable goods are prescribed for the purpose of section 57 of the Act:

(a) uncut tobacco;

(b) cut tobacco;

(c) snuff;

(d) cigars;

 

(e) cigarettes;

(f) wine;

(g) petrol;

(h) spirituous beverages.

“(2) In this regulation, ‘petrol’ has the same meaning as in regulation 161.”.

Further amendments

6. (1) The Principal Regulations are further amended as set out in Schedule 1.

(2) The Schedule to the Principal Regulations is amended as set out in Schedule 2.

SCHEDULE 1 Sub-regulation 6 (1)

FURTHER AMENDMENTS OF THE EXCISE REGULATIONS

Sub-regulation 2 (1)—

Omit “ 1923”.

Paragraph 42a (6) (d)—

Omit “ 1950”.

Sub-paragraph 50 (1) (d) (ii)—

Omit “ 1973”.

Paragraph 50 (1) (m)—

Omit “ 1973”.

Sub-regulation 50 (2)—

Omit “ 1973”.

Regulation 57—

Omit “ 1973”.

Regulation 83a—

Omit “ 1956”.

Paragraph 85 (2) (b)—

Omit “ 1956”.

Regulation 126c—

(a) Omit “ 1923”;

(b) Omit “ 1930”;

(c) Omit “ 1931”.

Sub-regulation 205c (1)—

Omit “ 1960”.

Sub-regulation 205c (2)—

Omit “ 1968”.

Paragraph 206 (3) (a)—

Omit “ 1934”.

Regulation 209aa—

Omit “ 1960”.

Regulation 225—

Omit “ 1950” (wherever occurring).

SCHEDULE 2 Sub-regulation 6 (2)

AMENDMENTS OF THE SCHEDULE TO THE EXCISE REGULATIONS

Form 21—

Omit “ 1971”.

Form 26—

Omit “ 1923”.

Form 37—

Omit “ 1923” (wherever occurring).

Form 39—

Omit “ 1923”.

Form 40—

Omit “ 1942” (wherever occurring).

Form 46—

Omit “ 1968”.

Form 47—

Omit “ 1947” (wherever occurring).

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 28 June 1985.

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

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