EXCISE REGULATIONS 1925 [ REPEALED]

PART III - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

REGULATION 52D   REMISSION, REBATE OR REFUND OF EXCISE DUTY - LPG  

52D(1)  
This regulation applies to LPG that is used or delivered:


(a) in a circumstance mentioned in item 9 of Schedule 1 ; and


(b) between 1 July 2012 and 30 June 2013.

52D(2)  
The amount of remission, rebate or refund of duty allowed for LPG, expressed in cents, is determined by using the formula:

L × 1.32

where:

L
is the quantity of LPG, expressed in litres, that is used or delivered by a licensed person or holder of a permission under section 61C of the Act:


(a) in a circumstance mentioned in item 9 of Schedule 1 ; and


(b) during the period mentioned in paragraph (1) (b).




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