EXPLANATORY STATEMENT
Statutory Rules 1985. No. 76
Customs Regulations (Amendment)
Issued by the Authority of the Minister of State for Industry, Technology and Commerce
Section 164 of the Customs Act 1901 provides for rebates of customs duty on diesel fuel used for certain specified purposes.
The purpose of the attached regulations is to amend the Customs Regulations to provide for the disallowance of claims for a rebate of customs duty on diesel fuel if an application is lodged more than twelve months after the date of purchase of the fuel on which the rebate is claimed.
The attached regulations come into operation on 1 July 1985.