EXCISE REGULATION 2015
PART 2
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REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY
Division 3
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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.
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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