EXCISE REGULATION 2015

PART 8 - OTHER APPLICATION AND TRANSITIONAL MATTERS  

SECTION 63   APPLICATION PROVISION RELATING TO THE EXCISE AND CUSTOMS LEGISLATION AMENDMENT (STREAMLINING ADMINISTRATION) REGULATIONS 2024  

63(1)    
The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.

63(2)    
The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.

63(3)    
In this section:

amending regulations
means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024 .





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