EXPLANATORY STATEMENT
EXCISE REGULATIONS (AMENDMENT)
STATUTORY RULES 1988 NO. 135
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR
SCIENCE, CUSTOMS AND SMALL BUSINESS
Following the 1983 Budget, diesel oil and fuel oil became dutiable at different rates, with the rate on fuel oil being considerably lower. Caltex Australia was charged the higher diesel fuel rate in NSW for one of its products, “fuel oil light”. Following a request from the oil industry, a definition of “fuel oil” was determined by the former Department of Minerals and Energy and the Australian Government Analytical Laboratory. The product known as “fuel oil light” fell within this definition, and Caltex thus sought a refund of the excess excise duty it had paid.
Statutory Rules 1987 No.212 introduced paragraph 50(1)(q), which is a refund circumstance applying to excise duty paid on fuel oil “during the period commencing on 23 May 1984 and ending at the expiration of 30 April 1985”.
At the time Statutory Rules 1987 No. 212 was made, it was believed that the Act did not allow for the prescription of a refund circumstance for duty which was paid more than 12 months prior to the lodging of the refund application. In fact, there is no statutory time limit within which a claim for excise duty must be made
Accordingly, it is now proposed to amend paragraph 50(1)(q) of the Regulations to extend eligibility for a refund in respect of fuel oil for the entire period during which the higher rate of duty was levied, which is 24 August 1983 - 10 May 1985. This will enable Caltex to recover the entire excise duty it overpaid during that period.
This Statutory Rule amends paragraph 50(1)(q) to omit the reference to the period 23 May 1984 - 30 April 1985, and substitute the period 24 August 1983 to 10 May 1985.