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 11
11
PERIOD FOR MAKING AN APPLICATION FOR REFUND OR REBATE OF EXCISE DUTY
An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.
An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.
| Period for making an application for a refund or rebate of excise duty | ||
| Item | Circumstance | Period for giving application |
| 1 | A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1 . | Within:
(a) unless paragraph (b) applies - 4 years after the day when the excise duty is paid; or (b) if the application relates to goods that are tobacco products - 12 months after the day when the excise duty is paid. |
| 2 | A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1 . | Within:
(a) unless paragraph (b) applies - 4 years after the day when the relevant by-law is made; or (b) if the application relates to goods that are tobacco products - 12 months after the day when the relevant by-law is made. |
| 2A | A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1 . | If the application relates to goods other than tobacco products - within 4 years after the day when the excise duty is paid. |
| 3 | A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1 . | Within 4 years after the end of the financial year in which the excise duty is paid. |
| 4 | A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1 . | Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987 . |
| 5 | A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1 . | Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item. |
| 5A | A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1 . | Within 4 years after the day when the excise duty is paid. |
| 6 | A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1 . | Within 4 years after the day when the excise duty is paid. |
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