EXCISE REGULATION 2015

PART 3 - DRAWBACK OF EXCISE DUTY  

Division 2 - Drawback of excise duty  

SECTION 15   WHEN DRAWBACK OF EXCISE DUTY IS NOT PAYABLE  

15(1)  
Drawback of excise duty is not payable on the following:


(a) stabilized crude petroleum oil;


(b) condensate;


(c) liquid petroleum obtained from naturally occurring petroleum gas.

15(2)  
Drawback of excise duty is not payable on the exportation of goods if:


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


(b) after exportation, the goods are re-landed in Australia; or


(c) the goods are relevant fuel.




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