EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 19
EXCISE REGULATIONS (AMENDMENT)
Issued by the Authority of the Minister of State for Industry and Commerce.
Section 9 of the Customs and Excise Amendment Act 1983 inserts a new section 78A into the Excise Act 1901 to provide -
(a) for the rate of rebate on diesel fuel to be as prescribed by the regulations; and
(b) for regulations made under the Excise Act 1901, for the purposes of section 78A of that Act, and made within 6 months commencing at 8pm in the Australian Capital Territory on 23 August 1983 to have effect from that time.
The Regulations amend the Excise Regulations to:
(a) prescribe the rate at which rebate on diesel fuel will be paid; and
(b) ensure that applications for diesel fuel rebate shall be made in accordance with such requirements as specified in the Excise Regulations.
The Regulations are explained in further detail as follows:
Regulation 1 provides that regulation 4 shall be deemed to have taken effect from the commencement of section 9 of the Customs and Excise Amendment Act 1983.
Regulation 2 amends regulations 51 and 52 of the Excise Regulations to provide that the requirements set out in those regulations apply equally to applications for rebate of excise duty on diesel fuel.
Regulation 3 inserts a new regulation 53 into the regulations which prescribes that, for the purposes of sub-section 78A(5) of the Excise Act 1901, the rate of rebate in respect of any diesel fuel to be $0.07155 per litre.