EXCISE REGULATION 2015

PART 3 - DRAWBACK OF EXCISE DUTY  

Division 2 - Drawback of excise duty  

SECTION 15   WHEN DRAWBACK OF EXCISE DUTY IS NOT PAYABLE  

15(1)    
Drawback of excise duty is not payable on the following:

(a) stabilized crude petroleum oil;

(b) condensate;

(c) liquid petroleum obtained from naturally occurring petroleum gas.

15(2)    
Drawback of excise duty is not payable on the exportation of goods if:

(a) the excise duty paid on the goods has been refunded; or

(b) after exportation, the goods are re-landed in Australia; or

(c) the goods are relevant fuel.