EXCISE REGULATION 2015

Schedule 1 - Circumstances for remissions, rebates and refunds  

Note: See section 8 .

2   Circumstances in which remission may be made without an application  

2(1)    

For section 8 , the following table sets out circumstances in which a remission of excise duty may be made by the CEO without an application being made.

Circumstances for remission without an application
Item	Circumstances
1	Excise duty is payable on tobacco that is to be used for a purpose (other than for human consumption) approved by the CEO.
	Note:	Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.
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)	not for the purpose of trade; and
	(b)	either of the following:
		(i)	the property of the Australian American Foundation;
		(ii)	petroleum products that are the property of the ANZAC Agency for the Pacific Region of the Commonwealth War Graves Commission; and
	(c)	either of the following:
		(i)	for the official use of an international organisation established by agreement between Australia and one or more other countries;
		(ii)	for the official or personal use of an official of an international organisation mentioned in subparagraph (i).
4	Excise duty is payable on goods that are:
	(a)	for the use by, and official use of, the government of a foreign country under an agreement between that government and the Australian Government; and
	(b)	not for the purpose of trade.
5	Excise duty is payable on goods that are:
	(a)	for use by, or sale to, persons covered by a Status of Forces agreement between the Australian Government and the government of a foreign country; and
	(b)	for the official use of a person covered by the agreement; and
	(c)	not resold in Australia to a person not covered by the agreement.
6	Both of the following apply:
	(a)	excise duty is payable on any of the following goods:
		(i)	ale, porter and other beer;
		(ii)	brandy;
		(iii)	whisky;
		(iv)	rum;
		(v)	gin;
		(vi)	liqueurs
		(vii)	tobacco;
		(viii)	cigars;
		(ix)	cigarettes;
	(b)	the goods are to be used by the personnel of a sea-going vessel of the Australian Defence Force for consumption on the vessel when the vessel is in full commission.
7	Excise duty is payable on goods that:
	(a)	are purchased by a relevant traveller at an inwards duty free shop; and
	(b)	would be goods described in paragraph (b) of item 15 of the table in Schedule 4 to the Customs Tariff Act 1995 , and would be goods to which that item applies, if:
		(i)	the goods were imported into Australia; and
		(ii)	the clearance through customs of the personal baggage (including the excisable goods) of the relevant traveller were approval of their delivery for home consumption for the purposes of the Customs Act 1901 .
8	Excise duty is payable on goods that:
	(a)	are delivered for home consumption in accordance with a permission given under section 61C of the Act; and
	(b)	are for sale for:
		(i)	the official use of a diplomatic mission of a foreign country; or
		(ii)	the personal use of a person mentioned in paragraph 9(1)(b) or (c) of the Diplomatic Privileges and Immunities Act 1967 ; or
		(iii)	the official use of a consular post described in paragraph 7(1)(a) of the Consular Privileges and Immunities Act 1972 ; or
		(iv)	the personal use of a person mentioned in paragraph 7(1)(b) or (c) of the Consular Privileges and Immunities Act 1972 .
9	Excise duty is payable on liquefied natural gas, or LPG, that is:
	(a)	used or 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)	not used for both the purposes of transport and for other purposes.
10	Excise duty is payable on an alcoholic beverage that is entered for home consumption during a financial year and is manufactured by an alcohol manufacturer, and:
	(a)	the duty is payable by the alcohol manufacturer; and
	(b)	in accordance with subclause (4) , the alcohol manufacturer is legally and economically independent of any other alcohol manufacturer that has received a remission, rebate or refund because of this item, or in the circumstances mentioned in subclause (2) , in relation to duty paid or payable on an alcoholic beverage entered for home consumption during the financial year; and
	(c)	the amount of excise duty remitted, rebated or refunded because of this item, or in the circumstances mentioned in subclause (2) , to the alcohol manufacturer in relation to duty paid or payable on an alcoholic beverage entered for home consumption during the financial year does not exceed:
		(i)	if the alcohol manufacturer is an alcohol manufacturer at the start of the financial year - $350,000; or
		(ii)	if the alcohol manufacturer first becomes an alcohol manufacturer after the start of the financial year - an amount worked out under subclause (3) ; and
	(d)	the alcohol manufacturer fermented or distilled at least 70% by volume of the alcohol content of the alcoholic beverage; and
	(e)	if the alcoholic beverage is obtained from distillation, and the remission, rebate or refund is not of duty paid or payable on any alcoholic beverage entered for home consumption in the first or second financial year in relation to which the CEO could first make a remission, rebate or refund to the alcohol manufacturer because of this item:
		(i)	in accordance with subclause (4) , the alcohol manufacturer has sole ownership of one or more stills that have a capacity of at least 5 litres; and
		(ii)	at least one of those stills had been installed and was ready to use at the start of the financial year in which the alcoholic beverage was entered for home consumption; and
		(iii)	at least one of those stills is used by the alcohol manufacturer during the financial year for the purposes of manufacturing any alcoholic beverages.
11	All of the following apply:
	(a)	excise duty is payable on goods that are classified to item 10 (other than subitem 10.6 or 10.17) of the Schedule to the Excise Tariff Act 1921 ;
	(b)	the goods are stores for the use of passengers or crew of a ship, or for the service of a ship;
	(c)	the goods are supplied from premises covered by a licence granted under section 39A of the Act;
	(d)	the goods are supplied to a person for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 );
	(e)	the ship has a gross tonnage (within the meaning of the Shipping Reform (Tax Incentives) Act 2012) of at least 400;
	(f)	the ship is not an overseas ship (within the meaning of the Act).

2(2)    

For item 10 of the table in subclause (1) of this clause, the circumstances are that:

(a)    the refund is of an amount of duty that has been paid by the alcohol manufacturer on an alcoholic beverage; and

(b)    the alcohol manufacturer receives the refund because of item 3 of the table in subclause 1(1) ; and

(c)    the circumstance in which the refund is made is that, if the duty had not been paid, the alcohol manufacturer would have been entitled to a remission of that amount of duty because of item 10 of the table in subclause (1) of this clause.

2(3)    

For item 10 of the table in subclause (1) , an amount for an alcohol manufacturer is worked out using the formula:

$350,000 × Eligible days
365

where:

eligible days
means the number of days in the period:

(a) starting on the day the alcohol manufacturer first becomes an alcohol manufacturer; and

(b) ending at the end of the relevant financial year.

2(4)    

For item 10 of the table in subclause (1) :

(a)    the circumstance in each of paragraph (b), and subparagraph (e)(i) (if applicable), of that item must exist for the whole period between the day on which the financial year starts and the day on which the alcoholic beverage was entered for home consumption; and

(b)    unless the remission of duty is made at the end of the financial year in which the alcoholic beverage was entered for home consumption - the alcohol manufacturer must have a reasonable expectation that those circumstances will exist for the remainder of the financial year.