EXPLANATORY STATEMENT
EXCISE REGULATIONS (AMENDMENT)
STATUTORY RULES 1987 NO. 161
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR INDUSTRY, TECHNOLOGY AND COMMERCE
As part of the Government’s May Economic Statement, the Customs and Excise Legislation Amendment Act 1987, (Act No. 81 of 1987) (“the amending Act”) made various amendments to the Excise Act 1901 (“the Act”) to give effect to revised arrangements for the Diesel Fuel Rebate Scheme with effect from 1 August 1987.
To this end, sections 12 to 16 (inclusive) of the amending Act are proclaimed to commence on 1 August 1987.
Concurrent amendments were also made to the Excise Regulations (“the Regulations”) by Statutory Rules 1987 No. 123 (gazetted on 15 June 1987) to provide support for the operation of the new arrangements, also with effect from 1 August 1987.
This Statutory Rule makes further amendments to the Regulations to achieve the efficient functioning of the Scheme, as follows:
12-month limitation on applications
Prior to the amendments made by Statutory Rules 1987 Nos. 123 the Regulations required that applications for diesel fuel rebate be submitted within 12 months after the purchase of that fuel. This policy was altered as part of the Government’s May Statement, the intended effect being to remove the 12-month restriction with effect from 1 August 1986, in respect of applications submitted after 1 August 1987 (ie it was intended that purchases of diesel fuel made before 1 August 1986 should still be subject to the 12-month time limit, effectively continuing the bar against the processing of them.)
Section 13 of the amending Act sought to achieve this effect by amending the Act to provide, in new paragraph 78A(4A)(e), that the regulations may provide that rebate is not payable to a person in respect of diesel fuel purchased by the person earlier that 12 months before the repeal of a particular regulation. However,
Statutory Rules 1987 No. 123 did not contain any provision utilising this power, with the result that from 1 August 1987 no time-limit will apply to applications for diesel-fuel rebate, irrespective of whether the fuel was purchased after or at any time before 1 August 1987.
This Statutory Rule amends the Regulations to give effect to the policy intention, namely, that purchases of diesel fuel made before 1 August 1986 should still be subject to the 12-month time limit.
Further amendments
The Statutory Rule also makes the following amendments to the Regulations, as set out below.
(a) Applications to include details of “point of delivery”
New subparagraph 57A(1)(e)(v) of the Regulations, inserted by Statutory Rules 1987 No. 123, provides that a rebate is not payable in respect of diesel fuel unless the applicant includes in the application information identifying the point of delivery of the fuel.
On reconsideration, it has been decided that the requirement for the inclusion of this detail would place an undue burden on oil companies and their agents, and accordingly the Statutory Rule omits this requirement for all applicants.
(b) Persons other than the applicant involved in the use of diesel fuel.
New subparagraph 57A(2)(a)(viii) of the Regulations, inserted by Statutory Rules 1987 No. 123, requires an applicant to state in an application for rebate whether any person other than the applicant is involved, or likely to be involved, in the use of fuel to which the application relates. The provision thus simply requires a negative or affirmative response, without requiring details of the other person involved.
The Statutory Rule amends the Regulations to provide that, where such a person is involved in the use of diesel fuel to which an application relates, the applicant is required to provide details of that person.
The amendments are as follows:
Regulation 1 of the Statutory Rule provides that the amendments (with the exception of the amendment made by Regulation 4) shall come into operation on 1 August 1987, the same day as the proclamation of sections 12 to
16 (inclusive) of the Customs and Excise Legislation Amendment Act 1987, and the commencement of Statutory Rules 1987 No. 123. Subregulation 1(2) provides for Regulation 4 of the Statutory Rule to commence on 2 August 1987. The reason for this date of commencement is that, because regulation 4 amends a provision introduced by Statutory Rules 1987 No. 123, it is necessary that Statutory Rules 1987 No. 123 be accorded temporal priority in this instance to avoid conflict.
Regulation 2 of the Statutory Rule is a formal machinery provision to refer to the Regulations as the “Principal Regulations”.
Regulation 3 inserts a new regulation 52AA to provide that rebate is not payable to a person in respect of diesel fuel purchased by the person earlier that 12 months before the repeal of regulation 51A of the Regulations (repealed with effect from 1 August 1987 by regulation 3 of Statutory Rules 1987 No. 123).
Regulation 4 of the Statutory Rule amends regulation 57A, which was inserted by regulation 5 of Statutory Rules 1987 No. 123.
Paragraph 4(a) omits subparagraph 57A(1)(e)(v) to dispense with the requirement for applicants to provide details of the point of delivery of diesel fuel.
Paragraph 4(b) inserts a new subparagraph
57A(2)(a)(viiiA) to provide that where a third person is involved in the use of diesel fuel which is the subject of an application, the applicant is required to state:
(i) the name, address and occupation of that person; and
(ii) the quantity in litres of fuel (being fuel which is the subject of the application) used by that person, or likely to be used by that person.