Excise Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1996B03044 Regulations Not in force Legislative Instrument

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EXPLANATORY STATEMENT

Statutory Rules 1985. No. 75

Excise Regulations (Amendment)

Issued by the Authority of the Minister of State for Industry, Technology and Commerce

Section 78A of the Excise Act 1901 provides for rebates of excise duty on diesel fuel used for certain specified purposes.

The purpose of the attached regulations is to amend the Excise Regulations to provide for the disallowance of claims for a rebate of excise 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.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.