EXCISE REGULATIONS 1925 [ REPEALED]

PART IV - DRAWBACK  

REGULATION 78   DRAWBACK OF DUTY NOT PAYABLE IN CERTAIN CIRCUMSTANCES  

78(1)  
Drawback of excise duty is not payable under regulation 76 of these regulations on the exportation of goods if the value of the goods for home consumption is less than the amount of drawback that, but for this regulation, would be payable on the exportation of the goods, unless the CEO approves payment of drawback in respect of the goods.

78(2)  
Where the CEO makes a decision not to approve payment of drawback to a person in accordance with subregulation (1), the CEO shall, by notice in writing given not later than 30 days after the date of the decision, inform the person of that decision.

78(3)  
Drawback of excise duty is not payable under regulation 76 on the exportation of goods if:


(a) the excise duty paid on the goods has been refunded; or


(b) after exportation, the goods are relanded in Australia; or


(c) for goods that are fuel - either:


(i) an entity:

(A) has an entitlement to a fuel tax credit or decreasing adjustment in relation to that fuel; and

(B) does not have an increasing fuel tax adjustment in relation to the fuel; or

(ii) another entity:

(A) has previously been entitled to a fuel tax credit or decreasing adjustment in relation to that fuel; and

(B) did not have an increasing fuel tax adjustment in relation to that fuel.



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