Excise Act 1901

S 78(1A) inserted by No 74 of 2006, s 3 and Sch 1 item 78, effective 1 July 2006.

S 78(3) inserted by No 74 of 2006, s 3 and Sch 1 item 79, effective 1 July 2006.

S 78(3) repealed by No 167 of 1997, s 3 Sch 1 item 9, effective January 1998. S 78(3) formerly read:

78(3)
If:

(a) a person uses stabilised crude petroleum oil classified to paragraph 11 (H) (2) of the Schedule to the Excise Tariff Act 1921 or condensate classified to paragraph 11 (J) (2) of that Schedule in substitution for an excisable petroleum product classified to sub-item 11 (A), 11 (B), 11 (C), 11 (D) or 11 (E) of that Schedule in particular circumstances; and

(b) a remission, rebate or refund of excise duty is allowed under subsection (1) in respect of that last-mentioned excisable petroleum product in those circumstances;

this section, and the regulations made for the purposes of this section, have effect as if that oil or condensate were that last-mentioned excisable petroleum product.

No 167 of 1997, s 3 Sch 1 item 10, comprised the following transitional provision:

10
If, apart from the repeal of subsections 78(3), (4) and (5) of the Excise Act 1901 by item 9, a person would have an entitlement to a remission, rebate or refund of excise duty because particular circumstances exist immediately before 31 January 1998 ( pre-commencement circumstances ), the person continues to be entitled to the remission, rebate or refund of excise duty in relation to those pre-commencement circumstances on and after 31 January 1998.

S 78(4) repealed by No 167 of 1997, s 3 Sch 1 item 9, effective January 1998. S 78(4) formerly read:

78(4)
Without limiting the generality of subsection (1) or (3) or the scope of the regulations that may be made for the purposes of subsection (1), if the CEO is satisfied that:

(a) stabilised crude petroleum oil classified to paragraph 11 (H) (2) of the Schedule to the Excise Tariff Act 1921 ; or

(b) condensate classified to paragraph 11 (J) (2) of that Schedule;

has been produced, or distributed, for use (the ``substituted use'') otherwise than as a fuel in an internal combustion engine, the person who is liable to pay excise duty on that stabilised crude petroleum oil or condensate because it is classified to that paragraph is entitled to a remission of duty.

No 167 of 1997, s 3 Sch 1 item 10, comprised the following transitional provision:

10
If, apart from the repeal of subsections 78(3), (4) and (5) of the Excise Act 1901 by item 9, a person would have an entitlement to a remission, rebate or refund of excise duty because particular circumstances exist immediately before 31 January 1998 ( pre-commencement circumstances ), the person continues to be entitled to the remission, rebate or refund of excise duty in relation to those pre-commencement circumstances on and after 31 January 1998.

S 78(5) repealed by No 167 of 1997, s 3 Sch 1 item 9, effective January 1998. S 78(5) formerly read:

78(5)
The amount of the remission allowed in respect of excise duty payable under item 11 of the Schedule to the Excise Tariff Act 1921 on that stabilised crude petroleum oil or that condensate is an amount worked out under the formula:

Volume × (Primary rate − Substituted use rate)

where:

``Volume'' means the volume of that stabilised crude petroleum oil or of the condensate;

``Primary rate'' means:

(a) so far as stabilised crude petroleum oil is concerned - the rate of excise duty applicable to goods classified to paragraph 11 (H) (2) of that Schedule; and

(b) so far as condensate is concerned - the rate of excise duty applicable to goods classified to paragraph 11 (J) (2) of that Schedule;

``Substituted use rate'' means, so far as both stabilised crude petroleum oil and condensate are concerned:

(a) if the substituted use is use as fuel oil, heating oil, lighting kerosene or power kerosene - the rate of excise duty applicable to goods classified to paragraph 11 (E) (3) of that Schedule; and

(b) if the substituted use is any other use - Free.

No 167 of 1997, s 3 Sch 1 item 10, comprised the following transitional provision:

10
If, apart from the repeal of subsections 78(3), (4) and (5) of the Excise Act 1901 by item 9, a person would have an entitlement to a remission, rebate or refund of excise duty because particular circumstances exist immediately before 31 January 1998 ( pre-commencement circumstances ), the person continues to be entitled to the remission, rebate or refund of excise duty in relation to those pre-commencement circumstances on and after 31 January 1998.