EXCISE REGULATION 2015

This Part deals with the remission, rebate or refund of excise duty under the Act.

The CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1 .

Some of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.

The amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4 . The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person ' s liability for excise duty.