EXCISE REGULATIONS 1925 (REPEALED)

Schedule 1 - Prescribed circumstances  

(regulation 50A )



Item Circumstance
  Excise duty is payable on tobacco that is to be used, other than by human consumption, for a purpose approved by the CEO.
1 Examples of a purpose that may be approved by the CEO
  1 a medical purpose
  2 a scientific purpose
  3 a horticultural purpose
  4 an agricultural purpose.
2 Excise duty is payable on goods for the official use of:
  (a) the Governor-General; or
  (b) any member of the Governor-General ' s family; or
  (c) a State Governor; or
  (d) any member of a State Governor ' s family.
3 Excise duty is payable on goods that are:
  (a) either:
    (i) the property of the Australian American Foundation; or
    (ii) petroleum products that are the property of the ANZAC Agency for the Pacific Region of the Commonwealth War Graves Commission; and
  (b) either:
    (i) for the official use of an international organisation established by agreement between Australia and 1 or more other countries; or
    (ii) for the official or personal use of an official of an international organisation of that kind; and
  (c) not for the purpose of trade.
4 Excise duty is payable on goods:
  (a) that are for use by the Government of a country other than Australia under an agreement between that Government and the Government of Australia; and
  (b) that:
    (i) are for the official use of that Government; and
    (ii) are not for the purpose of trade.
5 Excise duty is payable on goods for use by, or sale to, persons covered by a Status of Forces agreement between the Government of Australia and another country if the goods are:
  (a) for the official use of a person covered by the agreement; and
  (b) not resold in Australia to a person not covered by the agreement.
6 Excise duty is payable on any of the following goods:
  (a) ale, porter and other beer;
  (b) brandy;
  (c) whisky;
  (d) rum;
  (e) gin;
  (f) liqueurs;
  (g) tobacco;
  (h) cigars;
  (i) cigarettes;
  for consumption by the personnel of a sea-going vessel of the Royal Australian Navy or Australian Military Forces when:
  (j) the vessel is in full commission; and
  (k) the goods are consumed on the vessel.
7 Excise duty is payable on goods purchased by a relevant traveller at an inwards duty free shop, being goods that if:
  (a) the goods had been imported into Australia; and
  (b) the clearance through Customs of the personal baggage (including the excisable goods) of the relevant traveller had been an approval of their delivery for home consumption for the purposes of the Customs Act 1901;
  would have been goods:
  (c) described in paragraph (b) of item 15 of Schedule 4 to the Customs Tariff Act 1995; and
  (d) to which that item applied.
  Note   inwards duty free shop and relevant traveller are defined in section 61E of the Act.
8 Excise duty is payable on liquefied natural gas:
  (a) that is:
    (i) used by a licensed person or holder of a permission under section 61C of the Act for a use other than in an internal combustion engine of a motor vehicle or vessel; or
    (ii) delivered by a licensed person or holder of a permission under section 61C of the Act for a use other than in an internal combustion engine of a motor vehicle or vessel; and
  (b) that is not used for both the purposes of transport and for other purposes.
  Note   These are circumstances in which an automatic remission of excise duty on liquefied natural gas applies for the purposes of section 78 of the Act.
9 Excise duty is payable on LPG:
  (a) that is:
    (i) used by a licensed person or holder of a permission under section 61C of the Act for a use other than in an internal combustion engine of a motor vehicle or vessel; or
    (ii) delivered by a licensed person or holder of a permission under section 61C of the Act for a use other than in an internal combustion engine of a motor vehicle or vessel; and
  (b) that is not used for both the purposes of transport and for other purposes.
  Note   These are circumstances in which an automatic remission of excise duty on LPG applies for the purposes of section 78 of the Act.




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