EXPLANATORY STATEMENT
EXCISE ACT 1901
EXCISE REGULATIONS (AMENDMENT)
STATUTORY RULES 1990 NO. 124
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SMALL BUSINESS AND CUSTOMS
Section 164 of the Excise Act 1901 (the Act) provides in part that “The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed or as may be necessary or convenient to be prescribed for giving effect to this Act ...”
The Statutory Rules provide for a minor technical amendment to the Excise Regulations (the Regulations).
Background
Sub-section 78A(4C) of the Act was added in 1987 as a part of a package of amendments to the Act to revise arrangements governing the payment of rebates of excise duty on diesel fuel used for eligible purposes.
Sub-section 78A(4C) of the Act enables a Collector of Customs to reduce in certain circumstances the estimated amount of litreage claimed as eligible for rebate. In particular, it provides that where a Collector is not satisfied as to the correctness of particulars or estimates set out in an application for rebate, the Collector may refuse to consider those particulars insofar as they might affect the quantum of the rebate of duty being applied for.
The matters and estimates which are required to be included in a diesel-fuel rebate application are contained in regulation 57B of the Regulations.
By Statutory Rule 102 of 1989, an inadvertent error in failing to correctly cross-reference Regulation 57B occurred.
The Statutory Rules amend the Regulations to restore that cross-reference.