EXCISE REGULATIONS 1925 (REPEALED)

PART IV - DRAWBACK  

REGULATION 76   DRAWBACK OF EXCISE DUTY ON GOODS  

76(1)    
This regulation applies to any excisable goods on which excise duty has been paid except:

(a) excisable goods that have been used in the manufacture of goods, or have been subjected to a process or to treatment, in the Commonwealth;

(b) coal;

(ba) condensate;

(c) (Repealed by SLI No 195 of 2011)

(d) liquid petroleum obtained from naturally occurring petroleum gas; and

(e) stabilized crude petroleum oil.

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History

Reg 76(1) amended by SLI No 195 of 2011, reg 3 and Sch 1 item 3, by repealing para (c), applicable in relation to circumstances that first exist on or after 1 December 2011. Para (c) formerly read:

(c) liquefied petroleum gas obtained from unstabilized crude petroleum oil or from naturally occurring petroleum gas;

Reg 76(1) amended by SLI No 240 of 2008, reg 3 and Sch 1 item 11, by inserting para (ba), effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

76(2)    
Subject to this Part, drawback of excise duty may be paid on the exportation of excisable goods to which this regulation applies.

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