EXCISE REGULATION 2015

PART 2 - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

Division 3 - Application for remission, rebate or refund  

SECTION 10   APPLICATION FOR REMISSION, REBATE OR REFUND OF EXCISE DUTY  

10(1)    
For clause 1 of Schedule 1 , an application for a remission, rebate or refund of excise duty must:


(a) be in the approved form; and


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


(c) be given to the CEO.

10(2)    
For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:


(a) the CEO may require the applicant to provide records or to give further information, or both; and


(b) the applicant must comply with the requirement.




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