EXCISE REGULATIONS 1925 [ REPEALED]

PART III - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

REGULATION 52   APPLICATION FOR REMISSION, REBATE OR REFUND  

52(1)  
An application for a remission, rebate (other than a rebate to which section 78A of the Act relates) or refund of Excise duty shall:


(a) be in writing, signed by the applicant; and


(b) state, as far as practicable, the nature and particulars of the claim.

52(2)  
For the purpose of enabling a Collector to verify that a prescribed circumstance applies in relation to goods to which an application relates, a Collector may require the applicant to produce records or to give further information, or both, and the applicant shall comply with the requirement accordingly.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.