Excise Regulations (Amendment) (Cth)

Statutory Rules 1985 No.1271

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 13 June 1985.

James Ramsay

Administrator

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

Circumstances where drawback of excise duty may not be payable

1. Regulation 78 of the Excise Regulations is amended by omitting “Minister” and substituting “Comptroller”.

Conditions relating to the payment of drawback of excise duty

2. Regulation 78a of the Excise Regulations is amended by omitting from paragraph 8 (b) “Minister” and substituting “Comptroller”.

3. After regulation 246 of the Excise Regulations the following Regulations are inserted:

Review of decisions

“247. (1) An application may be made to the Administrative Appeals Tribunal for review of—

(a) a decision by the Comptroller under regulation 78; or

(b) a decision by the Comptroller under sub-regulation 78a (8).

“(2) In sub-regulation (1), ‘decision’ has the same meaning as in the Administrative Appeals Tribunal Act 1975.

 

(S.R. 166/85) Cat. No. —Recommended retail price 20c  10 6 1985

 

Statement to accompany notice of decisions

“248. (1) Where the Comptroller makes a decision of a kind referred to in regulation 247 and gives to the person or persons whose interests are affected by the decision notice in writing of the making of the decision, that notice 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.

“(2) Any failure to comply with the requirement of sub-regulation (1) in relation to a decision does not affect the validity of the decision.”.

Transitional

4. Nothing in these Regulations affects the right of a person to apply to the Administrative Appeals Tribunal for review of a decision in relation to the drawback of excise duty made by the Minister under regulation 78 or 78a of the Excise Regulations before the commencement of these Regulations.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 20 June 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 and 75.

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