EXCISE REGULATIONS 1925 (REPEALED)

Reg 52B(1) repealed by SLI No 240 of 2008, reg 3 and Sch 1 item 9, effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008. Reg 52B(1) formerly read:

52B(1)
Where a rebate of excise duty is allowed in respect of stabilized crude petroleum oil (in this regulation referred to as oil ) in the circumstance referred to in paragraph 50(1)(n) , the amount of rebate that may be allowed for the purposes of subsection 78(1) of the Act to a person in respect of oil exported or sold as a domestic free market sale by the person during the period specified in column 2 of an item in the following table is the amount determined in accordance with such of the rates set out in column 3 of that item as are applicable having regard to the volume of oil so exported or sold as a domestic free market sale:

Table

Table

		Rates
Item	Period	Volume of oil in respect of which rate is applicable	Amount per kilolitre
			$
1	Financial year commencing on 1 July 1983	In respect of so much of the oil exported by a person as does not exceed 642,301.5 kilolitres	8.21586369
		In respect of so much of the oil exported by a person as exceeds 642,301.5 kilolitres but does not exceed 818,483.1 kilolitres	8.34210672
		In respect of so much of the oil exported by a person as exceeds 818,483.1 kilolitres	Nil
2	Period commencing on 1 July 1984 and ending on the expiration of 31 December 1984	In respect of so much of the oil exported by a person as does not exceed 786,441.7 kilolitres	7.89019491
		In respect of so much of the oil exported by a person as exceeds 786,441.7 kilolitres but does not exceed 970,889.8 kilolitres	12.4914896
		In respect of so much of the oil exported by a person as exceeds 970,889.8 kilolitres	Nil
3	Period commencing on 1 January 1985 and ending at the expiration of 31 December 1985	In respect of so much of the oil exported or sold as a domestic free market sale by a person as does not exceed 3,963,514.1 kilolitres	11.795095463
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 3,963,514.1 kilolitres but does not exceed 4,067,713.1 kilolitres	3.810756149
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 4,067,713.1 kilolitres	Nil
4	Period commencing on 1 January 1986 and ending at the expiration of 31 August 1986	In respect of so much of the oil exported or sold as a domestic free market sale by a person as does not exceed 726,758.1 kilolitres	6.155500104
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 726,758.1 kilolitres but does not exceed 761,906.3 kilolitres	375.115345878
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 761,906.3 kilolitres	Nil
5	Period commencing on 1 September 1986 and ending at the expiration of 30 September 1986	In respect of so much of the oil exported or sold as a domestic free market sale by a person as does not exceed 220,287.0 kilolitres	32.583220708
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 220,287.0 kilolitres but does not exceed 295,587.5 kilolitres	8.805459592
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 295,587.5 kilolitres	Nil
6	Period commencing on 1 October 1986 and ending at the expiration of 31 October 1986	In respect of so much of the oil exported or sold as a domestic free market sale by a person as does not exceed 366,793.10 kilolitres	31.996111214
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 366,793.10 kilolitres but does not exceed 562,311.0 kilolitres	40.514907996
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 562,311.0 kilolitres	Nil

Reg 52B(4) amended by SLI No 240 of 2008, reg 3 and Sch 1 item 10, by substituting " 6C, 6CA " for " 6C " , effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.