EXCISE REGULATIONS 1925 [ REPEALED]

PART III - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

REGULATION 50   CIRCUMSTANCES UNDER WHICH REFUNDS, REBATES AND REMISSIONS ARE MADE  

50(1)  
Each of the following circumstances is prescribed for the purposes of section 78 of the Act, namely where:


(a) the goods on which Excise duty has been paid or is payable have, while subject to the CEO ' s control:


(i) deteriorated or been damaged, pillaged, lost or destroyed; or

(ii) become unfit for human consumption; or


(b) the goods on which Excise duty has been paid or is payable, being goods that are subject to the CEO ' s control, are not worth the amount of Excise duty paid or payable on the goods;


(c) if paragraph (ca) does not apply - Excise duty has been paid through manifest error of fact or patent misconception of the law;


(ca) all of the following apply:


(i) the goods on which Excise duty has been paid are liquefied petroleum gas, liquefied natural gas or compressed natural gas;

(ii) Excise duty has been paid through manifest error of fact or patent misconception of the law;

(iii) the person claiming a refund of the Excise duty reasonably believes that the entity to which the goods were sold or supplied considered, at the time of the sale or supply, that Excise duty was not payable on the goods;


(d) the goods on which Excise duty has been paid have, by virtue of section 160A of the Act, become goods that are not liable to Excise duty, unless, for goods that are fuel, either:


(i) an entity:

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

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


(da) after duty has been paid on goods, a by-law is made under Part XV of the Act the effect of which is that duty is not payable on those goods or duty is payable on those goods at a rate which is less than the rate which was applicable when the goods were entered for home consumption;


(db) after Excise duty has been paid on goods:


(i) any Minister of State requests that the goods be withdrawn from sale or distribution on grounds stated by the Minister to be grounds of public health or safety; and

(ii) the goods:

(A) are so withdrawn; and

(B) are returned to the manufacturer of those goods;


(e) (Repealed by SLI No 174 of 2006)


(f) (Repealed by SLI No 174 of 2006)


(g) (Repealed by SLI No 58 of 2006)


(h) tobacco, cigarettes, cigars or snuff on which Excise duty has been paid are returned, or are to be deemed to have been returned, to the manufacturer of those goods;


(k) beer on which Excise duty has been paid (being beer contained in a bulk container):


(i) is returned to the brewery at which it was made in the bulk container in which it was contained when it was removed from the brewery; or

(ii) is destroyed by permission of a Collector;


(m) (Repealed by SR No 180 of 2003)


(n) (Repealed by SLI No 240 of 2008)


(o)-(r) (Repealed by SLI No 58 of 2006)


(s) for a quantity of stabilised crude petroleum oil or condensate (unless paragraph (sc) applies to the oil or condensate):


(i) excise duty has been paid (whether before or after the commencement of this provision); and

(ii) because of an error in measurement or calculation of the quantity, the duty paid is more than the correct amount;


(sa) for stabilised crude petroleum oil or condensate produced by a person in a financial year:


(i) section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 applies; and

(ii) excise duty has been paid for oil or condensate entered for home consumption in a month of the financial year; and

(iii) a Collector is satisfied that the quantity of oil or condensate that is likely to be entered by the person for home consumption for the financial year will be less than a dutiable quantity;


(sb) for stabilised crude petroleum oil or condensate produced by a person in a financial year:


(i) section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 applies; and

(ii) excise duty for the oil or condensate for each month of the financial year has been ascertained under that section; and

(iii) the duty ascertained has been paid; and

(iv) the total duty paid is more than the total duty payable on the total quantity of oil or condensate entered by the person for home consumption during the financial year;


(sc) for stabilised crude petroleum oil or condensate produced by a person in a financial year:


(i) excise duty has been paid in relation to which a credited adjustment amount subsequently applies under section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 ; and

(ii) account is taken of the credited adjustment amount in a calculation under subsection 6B(3) , 6C(3) , 6CA(3) or 6D(3) , as appropriate, of that Act; and

(iii) the amount ascertained under that subsection to be the amount of duty for the oil (as old oil, new oil or intermediate oil) or condensate to which the subsection applies is a negative amount (that is, an amount less than zero);


(t) a determination under subsection 7(3) of the Petroleum Excise (Prices) Act 1987 of the final VOLWARE price in relation to a month in respect of excisable crude petroleum oil or excisable condensate is amended (whether before or after the commencement of this provision) under subsection 7(9) of that Act;


(ta) goods on which excise duty is payable:


(i) are delivered for home consumption in accordance with a permission given under section 61C of the Act; and

(ii) are for sale for:

(A) the official use of a diplomatic mission of an overseas country, or the personal use of a person mentioned in paragraph 9(1)(b) or (c) of the Diplomatic Privileges and Immunities Act 1967 ; or

(B) the official use of a consular post of the kind described in paragraph 7(1)(a) of the Consular Privileges and Immunities Act 1972 or the personal use of a person mentioned in paragraph 7(1)(b) or (c) of that Act;


(tb) goods on which excise duty has been paid are sold to a person for:


(i) the official use of a diplomatic mission of an overseas country, or the personal use of a person mentioned in paragraph 9(1)(b) or (c) of the Diplomatic Privileges and Immunities Act 1967 ; or

(ii) the official use of a consular post of the kind described in paragraph 7(1)(a) of the Consular Privileges and Immunities Act 1972 or the personal use of a person mentioned in paragraph 7(1)(b) or (c) of that Act;


(tc) excise duty has been paid on goods:


(i) that are purchased by a person for use by a Government of a country other than Australia and for the official use of that Government, being goods mentioned in item 4 of Schedule 1 ; and

(ii) in respect of which no refund is able to be claimed under paragraph (u);


(u) goods on which Excise duty has been paid are sold to a person for use by a Government of a country other than Australia and for the official use of that Government, being goods mentioned in item 4 of Schedule 1 and:


(i) the price at which the goods were sold to that person was a price that did not include an amount in respect of Excise duty; or

(ii) if the price at which the goods were sold to that person was a price that did include an amount in respect of Excise duty, an amount equal to the amount of Excise duty has been refunded or credited to that person;


(ua) goods on which Excise duty has been paid are sold to, or for use by, a person covered by a Status of Forces Agreement between the Government of the Commonwealth of Australia and the Government of another country, being goods mentioned in item 5 of Schedule 1 and:


(i) the price at which the goods were sold to that person did not include an amount for Excise duty; or

(ii) if the price at which the goods were sold to that person included an amount for Excise duty, an amount equal to the amount of Excise duty has been refunded or credited to that person;


(ub) excise duty has been paid on goods:


(i) that are purchased by a person covered by a Status of Forces Agreement between the Government of the Commonwealth of Australia and the Government of another country for use by a person covered by that Agreement, being goods mentioned in item 5 of Schedule 1 ; and

(ii) in respect of which no refund is able to be claimed under paragraph (ua);


(v) Excise duty has been paid on petrol and that petrol, in whole or in part is returned to a manufacturer or to a warehouse;


(w) (Repealed by SR No 180 of 2003)


(x) (Repealed by SR No 180 of 2003)


(y) (Repealed by SR No 180 of 2003)


(z) (Repealed by SR No 180 of 2003)


(zc) (Repealed by SR No 180 of 2003)


(zd)-(zf) (Repealed by SLI No 58 of 2006)


(zg) (Repealed by SLI No 173 of 2006)


(zh) (Repealed by SLI No 173 of 2006)


(zi)-(zq) (Repealed by SLI No 58 of 2006)


(zr) (Repealed by SR No 180 of 2003)


(zs) (Repealed by SR No 180 of 2003)


(zt) (Repealed by SLI No 173 of 2006)


(zu) (Repealed by SLI No 173 of 2006)


(zv) (Repealed by SLI No 173 of 2006)


(zw) (Repealed by SLI No 173 of 2006)


(zx) (Repealed by SLI No 174 of 2006)


(zy) (Repealed by SLI No 174 of 2006)


(zz) excise duty is payable on a recycled product:


(i) that is hydraulic oil, brake fluid, transmission oil, transformer oil or heat transfer oil classified to subitem 15.2 of the Schedule to the Excise Tariff Act 1921 ; and

(ii) for which no benefit is payable under the Product Stewardship (Oil) Regulations 2000 ; and

(iii) that is demonstrated to be for the use for which it was used before being recycled; and

(iv) that is delivered in accordance with a permission given under section 61C of the Act;


(zza) excise duty has been paid on a recycled product:


(i) that is hydraulic oil, brake fluid, transmission oil, transformer oil or heat transfer oil classified to subitem 15.2 of the Schedule to the Excise Tariff Act 1921 ; and

(ii) for which no benefit is payable under the Product Stewardship (Oil) Regulations 2000 ; and

(iii) that has been used for the same purpose for which it was used before being recycled;


(zzb) excise duty has been paid on goods:


(i) for the official use of an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies; and

(ii) acquired in an acquisition of goods that are exempt from duties of excise;


(zzc) excise duty has been paid on goods for the personal use of the holder of a high office in an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies, if the holder is exempt from duties of excise in accordance with regulations made under that Act;


(zzd) excise duty has been paid on beer that is manufactured in an eligible brewery during a financial year starting on or after 1 July 2012, and the amount of refund paid during the financial year to the entity that operates the brewery does not exceed:


(i) if the brewery is an eligible brewery at the start of the financial year - $30 000; or

(ii) if the brewery first becomes an eligible brewery after the start of the financial year - an amount worked out by:

(A) multiplying $30 000 by the number of days in the period starting when the brewery first becomes an eligible brewery and ending at the end of the financial year; and

(B) dividing the result by 365;


(zze) both of the following apply:


(i) excise duty has been paid on goods;

(ii) the effect of the amendments made by the Excise Tariff Amendment (Carbon Tax Repeal) Act 2014 is that excise duty is payable on the goods at a rate that is less than the rate which was applicable when the goods were entered for home consumption.

50(2)  
(Repealed by SLI No 174 of 2006)

50(3)  
For the purposes of paragraph (h) of subregulation (1), tobacco, cigarettes, cigars or snuff shall be deemed to have been returned to the manufacturer of those goods if those goods are returned to a person authorized by the manufacturer to receive those goods on behalf of the manufacturer.

50(4)  
(Repealed by SLI No 58 of 2006)

50(4AA)  
For paragraph (1)(sa):

dutiable quantity
means the quantity worked out using the formula:


(a) for oil to which section 6B of the Excise Tariff Act 1921 applies:


A × 4B; or


(b) for oil to which section 6C of the Excise Tariff Act 1921 applies:


A × 10B; or


(ba) for condensate to which section 6CA of the Excise Tariff Act 1921 applies:


A × 10B; or


(c) for oil to which section 6D of the Excise Tariff Act 1921 applies:


A × 6B; or

where:

A is the number of days in the financial year concerned; and

B has the same meaning as it has in section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 , as appropriate.

50(4AB)  
For paragraph (1)(sc):

credited adjustment amount
has the same meaning as in section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 , as appropriate.

intermediate oil
has the same meaning as in subsection 3(1) of the Excise Tariff Act 1921 .

new oil
has the same meaning as in subsection 3(1) of the Excise Tariff Act 1921 .

old oil
has the same meaning as in section 6B of the Excise Tariff Act 1921 .

50(4A)  
For the purposes of paragraph (1)(y), petroleum product means a petroleum product having the following characteristics:


(a) a density equal to or exceeding 0.900 at 15 ° Celsius as determined by ASTM 1298; or


(b) a density of less than 0.900 at 15 ° Celsius as determined by ASTM 1298 and:


(i) a maximum cetane index of 35 as determined by ASTM D976; or

(ii) in respect of the heaviest 10% of a particular volume of fuel tested, a minimum value of 0.35% mass of carbon residue on 10% distillation residue as determined by ASTM D189 or D524; or

(iii) a minimum pour point of 15 ° Celsius as determined by ASTM D97; or

(iv) a minimum sulphur content of 1.5% mass as determined by ASTM D129; or

(v) a minimum kinematic viscosity of 10 centistokes (millimetres squared per second) at 40 ° Celsius as determined by ASTM D445.

50(5)  
(Repealed by SLI No 58 of 2006)

50(6)  
For paragraph 50(1)(v):

petrol
means goods described in item 10 or 15 of the Schedule to the Excise Tariff Act 1921 , other than goods that have been used.

50(7)  
(Repealed by SR No 180 of 2003)




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