EXCISE REGULATIONS 1925 (REPEALED)

PART IV - DRAWBACK  

REGULATION 78   DRAWBACK OF DUTY NOT PAYABLE IN CERTAIN CIRCUMSTANCES  

78(1)    
Drawback of excise duty is not payable under regulation 76 of these regulations on the exportation of goods if the value of the goods for home consumption is less than the amount of drawback that, but for this regulation, would be payable on the exportation of the goods, unless the CEO approves payment of drawback in respect of the goods.

78(2)    
Where the CEO makes a decision not to approve payment of drawback to a person in accordance with subregulation (1), the CEO shall, by notice in writing given not later than 30 days after the date of the decision, inform the person of that decision.

78(3)    
Drawback of excise duty is not payable under regulation 76 on the exportation of goods if:


(a) the excise duty paid on the goods has been refunded; or


(b) after exportation, the goods are relanded in Australia; or


(c) for goods that are fuel - either:


(i) an entity:

(A) has an entitlement to a fuel tax credit or decreasing adjustment in relation to that fuel; and

(B) does not have an increasing fuel tax adjustment in relation to the fuel; or

(ii) another entity:

(A) has previously been entitled to a fuel tax credit or decreasing adjustment in relation to that fuel; and

(B) did not have an increasing fuel tax adjustment in relation to that fuel.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.