EXCISE REGULATIONS 1925 (REPEALED)

Reg 52H repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 52H formerly read:

REGULATION 52H REFUND ON FUEL FOR USE IN AIRCRAFT  
52H(1)
The amount of refund of excise duty on fuel mentioned in subparagraph 50(1)(zp)(i) is 2.6 cents per litre.

52H(2)
The amount of refund of excise duty on fuel mentioned in subparagraph 50(1)(zp)(ii) or (iii) is 15.692 cents per litre.

52H(3)
The amount of refund of excise duty on fuel mentioned in paragraph 50(1)(zq) is 13.092 cents per litre.

52H(4)
An amount of refund of excise duty on fuel mentioned in paragraph 50(1)(zp) or (zq) is payable to the person who first sells the fuel for a reduced price.

52H(5)
In subregulation (4), reduced price , for a sale, means a price no greater than the price mentioned in the subparagraph in subregulation 50(1) that applies to the sale.

52H(6)
However, for fuel to which both subparagraphs 50(1)(zp)(i) and (ii) , or 50(1)(zp)(i) and (iii) , apply:

(a) a refund of 2.6 cents per litre is payable to the person who makes the sale mentioned in subparagraph 50(1)(zp)(i) ; and

(b) a refund of 13.092 cents per litre is payable to the person who makes the sale mentioned in subparagraph 50(1)(zp)(ii) or (iii) .

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History

Reg 52H inserted by SR No 213 of 1999, reg 3 and Sch 1 item 3, effective 16 September 1999.