Excise Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1996B03058 Regulations Not in force Legislative Instrument

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EXPLANATORY STATEMENT

EXCISE REGULATIONS (AMENDMENT)

STATUTORY RULES 1987 NO. 123

ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR INDUSTRY, TECHNOLOGY AND COMMERCE

Sections 12 to 16 (inclusive) of the Customs and Excise Legislation Amendment Act 1987 revised the arrangements for the Diesel Fuel Rebate Scheme provided for by section 78A of the Act, as a part of the Government’s May Economic Statement. Proclamation of sections 12 to 16 was deferred pending the making of suitable supporting regulations and administrative arrangements.

Sections 12 to 16 (inclusive) of the Customs and Excise Legislation Amendment Act 1987 were proclaimed to come into operation with effect from 1 August 1987.

This Statutory Rule amends the Excise Regulations (“the Regulations”) to introduce the provisions necessary for the revised scheme.

Regulation 1 of the Statutory Rule is a formal machinery provision to refer to the Regulations as the “Principal Regulations”.

Regulation 2 of the Statutory Rule provides that the amendments 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.

Regulation 3 of the Statutory Rule repeals regulation 51A of the Regulations to remove a restriction which requires an applicant to lodge an application for rebate in respect of diesel fuel within 12 months after the date of purchase.


Regulation 4 of the Statutory Rule amends regulation 52, which provides for the form in which rebates generally are to be submitted. New subregulation 57A (as to which see regulation 5 of the Statutory Rule, below) separately provides for the form in which applications for rebate in respect of diesel fuel are to be submitted.

Regulation 5 of the Statutory Rule inserts new regulations 57A and 57B into the Regulations.

Subregulation 57A(1) provides for the form in which an application for rebate in respect of diesel fuel must be submitted, and the details which must accompany the application.

Paragraph 57A(1)(a) provides that rebate in respect of diesel fuel is not payable unless the application is in a form approved by the Comptroller, signed in accordance with directions given by the Comptroller, and delivered or posted to a Collector at an address specified by the Comptroller for that purpose.

Paragraph 57A(1)(b) provides that rebate in respect of diesel fuel is not payable unless the application contains such of the following particulars as are specified in subregulation 57A(2):

(i) the address, telephone number and occupation of the applicant;

(ii) particulars of the bank account, or other financial account, into which the rebate is to be paid;

(iii) the quantity in litres of fuel to which the application relates;

(iv) the eligible usage in respect of which the fuel is eligible for rebate;

(v) particulars of the activities and operations in which the fuel to which the application relates is to be used, including the location of those activities or operations;


(vi) the number of invoices and like documents which accompany the application;

(vii) particulars of the equipment owned or used by the applicant that is operated on diesel fuel, specifying the equipment is likely to be operated on the fuel to which the application relates;

(viii) a statement whether any other person is involved, or likely to be involved, in the use of the diesel fuel to which the application relates;

(ix) the relevant registration numbers of vehicles (other than road vehicles), ships or equipment used by the applicant that is capable of being operated on diesel fuel, and any licence numbers pertinent to such use;

(xii) the number of road vehicles owned or used by the applicant that operate on diesel fuel, including the make, body type, tare weight and registration number;

Paragraph 57A(1)(c) provides that each application must contain estimates of the applicant’s usage of diesel fuel for the 12 months after the date of the application.

Paragraph 57A(1)(d) provides that the applicant must provide such particulars as are required by the Collector relating to the method of calculation of the estimates given in accordance with paragraph 57A(1)(c).

Paragraph 57A(1)(e) provides that the applicant must provide with each application an invoice or invoices, or such like documents, as are provided by the seller of the diesel fuel, containing the following particulars:

(i) the name of the seller;

(ii) the name of the purchaser of the fuel;

(iii) the quantity in litres of the fuel purchased;

(iv) the date of delivery;

(v) the point of delivery; and

(vi) the total amount paid or payable for the fuel;


Subregulation 57A(2) provides that, in a first application under the Act for rebate in respect of diesel fuel, an applicant shall provide all of the particulars specified in paragraph 57A(1)(b) above - paragraph 57A(2)(a). In relation to a subsequent application, the applicant is only obliged to provide particulars of those details which have changed since the previous application, together with details of the fuel to which that subsequent application relates, the documents accompanying that subsequent application, and diesel fuel used and equipment disposed of and acquired since the previous application - paragraph 57A(2)(b)

Subregulation 57A(3) provides that any alteration appearing on an invoice or like document provided by the applicant, must be certified by the seller of the diesel fuel.

New Regulation 57B prescribes matters for the purposes of paragraph 78A(4C)(b) of the Act, being matters that the Collector may have regard to in approving a payment where he is not satisfied that particulars provided in an application, or estimates, are correct. The new regulation prescribes the following matters:

(a) the type and size of the person’s business or premises;

(b) the quantity of diesel fuel used by another person having a comparable business or premises, and. engaged in similar activities and operations to the applicant;

(c) particulars set out in the application other than particulars of the correctness of which the Collector is not satisfied;

(d) the method used by the person to estimate the quantity of diesel fuel to which the application relates;

(e) estimates supplied by the applicant in previous applications.

Overview

The Excise Regulations (Amendment) Statutory Rules 1987 No. 123, issued under the authority of the Minister of State for Industry, Technology and Commerce, amends the Excise Regulations to implement the revised arrangements for the Diesel Fuel Rebate Scheme as provided for in sections 12 to 16 of the Customs and Excise Legislation Amendment Act 1987. These provisions were enacted to address a gap in the regulatory framework surrounding the Diesel Fuel Rebate Scheme, which was part of the Government’s May Economic Statement. The purpose of these amendments is to provide necessary regulations to support the revised scheme, ensuring that the rebate process is both streamlined and compliant with the legislative changes. The amendments include alterations to the application process for diesel fuel rebates, such as removing the restriction on the time within which an application must be lodged and specifying the detailed information required for rebate applications. The policy objective behind these amendments is to facilitate a more efficient and accurate administration of the Diesel Fuel Rebate Scheme, ensuring that eligible applicants can effectively claim rebates while maintaining compliance with regulatory requirements. The changes were proclaimed to take effect on 1 August 1987, aligning with the operational date of the related sections of the Customs and Excise Legislation Amendment Act 1987. This ensures that the new regulations are fully integrated into the legislative framework from the outset.

Scope and Application

The Excise Regulations (Amendment) Statutory Rules 1987 No. 123 pertain to the amendments introduced to the Excise Regulations to support the revised Diesel Fuel Rebate Scheme as outlined in the Customs and Excise Legislation Amendment Act 1987. These statutory rules apply to entities or individuals seeking a rebate for diesel fuel, primarily affecting industries and entities that use diesel fuel for eligible operations. The geographic reach of these regulations is national, given the overarching nature of the Excise Act, which is administered at the Commonwealth level. The amendments, which came into effect on 1 August 1987, primarily modify the process for submitting rebate applications, including the required forms and accompanying details, as well as removing the previous restriction on the timeframe for lodging rebate applications. The amendments are designed to streamline the rebate application process while ensuring that all necessary information is provided to facilitate the rebate scheme.

Key Provisions

The Excise Regulations (Amendment) Statutory Rules 1987 primarily address amendments to the Excise Regulations to facilitate the revised Diesel Fuel Rebate Scheme. Section 12 to 16 of the Customs and Excise Legislation Amendment Act 1987 were proclaimed to come into effect from 1 August 1987. Regulation 2 of the Statutory Rule specifies that the amendments will also take effect from 1 August 1987, aligning with the proclamation date of the aforementioned sections of the Act. Regulation 3 repeals regulation 51A, which had required applicants to lodge a rebate application within 12 months of purchasing diesel fuel. Regulation 4 modifies regulation 52 to exclude the form of rebate applications for diesel fuel, which is now separately governed by new subregulation 57A introduced by Regulation 5. Regulation 5 introduces new regulations 57A and 57B, which detail the requirements for applying for a diesel fuel rebate. Subregulation 57A(1) mandates that rebate applications must be in an approved form, signed as directed by the Comptroller, and submitted to a specified address. The application must include specific details such as the applicant's contact information, financial account details, fuel quantity, eligible usage, and operational activities. It also requires estimates of future diesel fuel usage and accompanying invoices from the seller. For subsequent applications, only changed details and new fuel-related information need to be provided. Any alterations on the invoices must be certified by the seller. Regulation 57B sets out factors the Collector may consider if unsatisfied with the application particulars or estimates. These include the type and size of the applicant's business, comparable fuel usage by similar businesses, and previous estimates provided by the applicant. Non-compliance with these regulations can lead to the denial of a rebate, which is a significant consequence for those relying on the rebate scheme. Under the Excise Regulations, there are potential civil and administrative penalties for non-compliance with the new requirements. While the Statutory Rule does not specify maximum penalties, general provisions under the Excise Act 1901 may apply. These could include fines and other administrative actions for failure to submit proper applications or provide accurate information. The seriousness of the breach could influence the penalty imposed, potentially leading to significant financial and operational repercussions for the non-compliant party.

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