Excise Regulations (Amendment) (Cth)

Statutory Rules 1984 No. 2191

Excise Regulations2 (Amendment)

I, THE DEPUTY OF 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 30 August 1984.

Deputy of the Governor-General

By His Excellency’s Command,

Minister of State for Industry and Commerce

Circumstances under which remissions, &c., are made

1. Regulation 50 of the Excise Regulations is amended—

(a) by omitting from paragraph (1) (m) “or” (last occurring);

(b) by omitting from paragraph (1) (n) “1983,” and substituting “1983; or”; and

(c) by inserting after paragraph (1) (n) the following paragraph:

“(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,”.

Period in which application is to be made

2. Regulation 53 of the Excise Regulations is amended by adding at the end thereof the following sub-regulation:

“(3) A refund of Excise duty shall not be allowed in the circumstance specified in paragraph 50 (1) (o) unless an application for the refund in accordance with regulation 52 is delivered to a Collector not later than 30 June 1985.”.

 

S.R. 239/84 Cat. No. —Recommended retail price 20c 10/21.8.1984

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 31 August 1984.

2. Statutory Rules 1925 No. 181 as amended to date. For previous amendments see Note 2 to Statutory Rules 1984 No. 19 and see also Statutory Rules 1984 Nos. 19 and 126.

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