EXCISE REGULATION 2015

PART 2 - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

Division 3 - Application for remission, rebate or refund  

SECTION 11   11   PERIOD FOR MAKING AN APPLICATION FOR REFUND OR REBATE OF EXCISE DUTY  


An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.


Period for making an application for a refund or rebate of excise duty
Item Circumstance Period for giving application
1 A circumstance mentioned in item 1, 2, 3 or 5 of the table in subclause 1(1) of Schedule 1 . Within 12 months after the day when the excise duty is paid.
2 A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1 . Within 12 months after the day when the relevant by-law is made.
3 A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1 . Within 12 months after the end of the financial year in which the excise duty is paid.
4 A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1 . Within 12 months after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987 .
5 A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1 . Within 12 months after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.
6 A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1 . Within 12 months after the day when the excise duty is paid.




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