EXCISE REGULATIONS 1925 (REPEALED)

Reg 50(1) amended by SLI No 114 of 2014, reg 4 and Sch 2 item 1, by inserting para (zze), effective 25 July 2014.

Reg 50(1) amended by SLI No 190 of 2012, reg 3 and Sch 1 item 6, by substituting para (zzd), effective 4 August 2012. Para (zzd) formerly read:

(zzd) excise duty has been paid on beer manufactured in a microbrewery during a financial year, and the amount of refund paid during the financial year does not exceed:

(i) if the brewery is a microbrewery at the start of the financial year - $10,000; or

(ii) if the microbrewery first becomes a microbrewery after the start of the financial year - an amount worked out by:

(A) multiplying $10,000 by the number of days in the period starting when the brewery first becomes a microbrewery and ending at the end of the financial year; and

(B) dividing the result by 365.

Reg 50(1) amended by SLI No 195 of 2011, reg 3 and Sch 1 item 2, by substituting para (c) and (ca) for para (c), applicable in relation to circumstances that first exist on or after 1 December 2011. Para (c) formerly read:

(c) Excise duty has been paid through manifest error of fact or patent misconception of the law;

Reg 50(1) amended by SLI No 240 of 2008, reg 3 and Sch 1 items 1 and 2, by substituting paras (s), (sa), (sb) and (sc) for paras (n), (s), (sa), (sb) and (sc) and inserting " or excisable condensate " after " excisable crude petroleum oil " in para (t), effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008. Paras (n), (s), (sa), (sb) and (sc) formerly read:

(n) stabilised crude petroleum oil on which Excise duty has been paid:

(i) has been exported after 30 June 1983; or

(ii) has been sold in domestic free market sales after 31 December 1984;

(s) for a quantity of stabilised crude petroleum oil (unless paragraph (sc) applies to the oil):

(i) excise duty has been paid (whether before or after the commencement of this provision); and

(ii) because of an error in measurement or calculation of the quantity of the oil, the duty paid is more than the correct amount;

(sa) for stabilised crude petroleum oil produced by a person in a financial year:

(i) section 6B , 6C or 6D of the Excise Tariff Act 1921 applies; and

(ii) excise duty has been paid for oil entered for home consumption in a month of the financial year; and

(iii) a Collector is satisfied that the quantity of oil that is likely to be entered by the person for home consumption for the financial year will be less than a dutiable quantity;

(sb) for stabilised crude petroleum oil produced by a person in a financial year:

(i) section 6B , 6C or 6D of the Excise Tariff Act 1921 applies; and

(ii) excise duty for the oil for each month of the financial year has been ascertained under that section; and

(iii) the duty ascertained has been paid; and

(iv) the total duty paid is more than the total duty payable on the total quantity of oil entered by the person for home consumption during the financial year;

(sc) for stabilised crude petroleum oil produced by a person in a financial year:

(i) excise duty has been paid in relation to which a credited adjustment amount subsequently applies under section 6B , 6C or 6D of the Excise Tariff Act 1921 ; and

(ii) account is taken of the credited adjustment amount in a calculation under subsection 6B(3) , 6C(3) or 6D(3) , as appropriate, of that Act; and

(iii) the amount ascertained under that subsection to be the amount of duty for the oil to which the subsection applies (that is, relevant oil, new oil or intermediate oil, as the case may be) is a negative amount (that is, an amount less than zero);

Reg 50(1) amended by SLI No 174 of 2006, reg 3 and Sch 1 item 18, by repealing paras (e), (f), (zx) and (zy), effective 1 July 2006. Paras (e), (f), (zx) and (zy) formerly read:

(e) Australian wine or lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which Excise duty has been paid) is or are distilled in a distillery or by a vigneron;

(f) while subject to the CEO ' s control:

(i) Australian wine or lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which Excise duty is payable) is or are removed from an approved place to a distillery or the premises of a vigneron and distilled at that distillery or at those premises; or

(ii) lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which Excise duty is payable and being lees that are stored at an approved place) are so diluted by adding water that the alcoholic strength of the lees is reduced to not more than 9 per centum by volume of alcohol;

(zx) excise duty is payable on a recycled product that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921 ; and

(ii) is not recycled diesel fuel or recycled gasoline; and

(iii) is demonstrated to be for use for the purpose for which it was used before being recycled;

(iv) is delivered in accordance with a permission given under section 61C of the Act for the use for which it was recycled;

(zy) excise duty has been paid on a recycled product that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921 ; and

(ii) is not recycled diesel fuel or recycled gasoline; and

(iii) has been used for the purpose for which it was used before being recycled;

Reg 50(1) amended by SLI No 174 of 2006, reg 3 and Sch 1 items 5 to 10, by substituting " being goods mentioned in item 4 of Schedule 1; and " for " as prescribed by by-laws, being goods referred to in sub-item 13(A) of the Schedule to the Excise Tariff Act 1921 ; and " in para (tc)(i), substituting " being goods mentioned in item 4 of Schedule 1 and: " for " as prescribed by by-laws, being goods referred to in sub-item 13(A) of the Schedule to the Excise Tariff Act 1921 and: " in para (u), substituting " being goods mentioned in item 5 of Schedule 1 and: " for " as prescribed by by-laws, being goods referred to in sub-item 13(B) of the Schedule to the Excise Tariff Act 1921 and: " in para (ua), substituting " being goods mentioned in item 5 of Schedule 1; and " for " as prescribed by by-laws, being goods referred to in sub-item 13(B) of the Schedule to the Excise Tariff Act 1921 ; and " in para (ub)(i) and substituting " subitem 15.2 " for " subitem 15(B) " in paras (zz)(i) and (zza)(i), effective 1 July 2006.

Reg 50(1) amended by SLI No 173 of 2006, reg 3 and Sch 1 items 1 and 2, by substituting para (d) and repealing paras (zg) to (zw), applicable in relation to fuel that is imported, manufactured or acquired on or after 1 July 2006. Paras (d) and (zg) to (zw) formerly read:

(d) the goods on which Excise duty has been paid have, by virtue of section 160A of the Act, become goods that are not liable to Excise duty;

(zg) duty is payable on a clean petroleum product that:

(i) is a clean fuel within the meaning of subsection 4 (1) of the Act; and

(ii) falls within a classification in item 11 or 12 in the Schedule to the Excise Tariff Act 1921 ; and

(iii) is suitable for use as a fuel in an internal combustion engine; and

(iv) is delivered, for use otherwise than as a fuel, in accordance with a permission given under section 61C of the Act that is expressed to be given for the purposes of ensuring the efficacy of the fuel as a solvent;

(zh) duty has been paid on a clean petroleum product, other than diesel fuel, that:

(i) is a clean fuel within the meaning of subsection 4 (1) of the Act; and

(ii) falls within a classification in item 11 or 12 in the Schedule to the Excise Tariff Act 1921 ; and

(iii) has been used only as a solvent;

(zi)-(zq) (Repealed by SLI No 58 of 2006)

(zr) (Repealed by SR No 180 of 2003)

(zs) (Repealed by SR No 180 of 2003)

(zt) excise duty is payable on petroleum, or shale spirit, that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921 ; and

(ii) is not gasoline; and

(iii) has a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus; and

(iv) is for either of the following demonstrated uses:

(A) as a solvent;

(B) another use (otherwise than as a fuel) approved by a Collector; and

(v) is delivered in accordance with a permission given under section 61C of the Act for a demonstrated use otherwise than as a fuel;

(zu) excise duty has been paid on petroleum, or shale spirit, that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921 ; and

(ii) is not gasoline; and

(iii) has a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus; and

(iv) is demonstrated to have been used:

(A) as a solvent;

(B) for another use (otherwise than as a fuel);

(zv) excise duty is payable on kerosene that:

(i) is a clean fuel within the meaning of subsection 4(1) of the Act; and

(ii) is classified to item 11 in the Schedule to the Excise Tariff Act 1921 ; and

(iii) is delivered in accordance with a permission given under section 61C of the Act for use, by a business entity, in an internal combustion engine used for the propulsion of a marine vessel;

(zw) excise duty has been paid on kerosene that:

(i) is a clean fuel within the meaning of subsection 4(1) of the Act; and

(ii) is classified to item 11 in the Schedule to the Excise Tariff Act 1921 ; and

(iii) has been used, by a business entity, in an internal combustion engine used for the propulsion of a marine vessel;

Reg 50(1) amended by SLI No 58 of 2006, reg 3 and Sch 1 item 2, by repealing paras (g), (o) to (r) inclusive, (zd) to (zf) inclusive and (zi) to (zq) inclusive, effective 22 March 2006. The paras formerly read:

(g) spirit on which Excise duty has been paid under sub-item (J) of item 2 in the Schedule to the Excise Tariff 1921 as amended and in force from time to time has been added to wine or to grape must used in the manufacture of wine and on 19 August 1970 the wine was in the stock, custody or possession of, or belonged to, a producer of the wine or, in connexion with a business carried on by another producer of wine, was in the stock, custody or possession of, or belonged to, that other producer;

(o) Excise duty has been paid under sub-item 2 (J) in the Schedule to the Excise Tariff 1921 on spirit of the kind referred to in that sub-item that was entered, or is to be deemed to have been entered, for home consumption after 8 o ' clock in the evening by standard time in the Australian Capital Territory on 23 August 1983 and before 8 o ' clock in the evening by standard time in the Australian Capital Territory on 22 June 1984;

(q) Excise duty has, in respect of any period during the period commencing on 24 August 1983 and ending at the expiration of 10 May 1985, been paid in accordance with paragraph 11 (E) (5), (6) or (7) in the Schedule to the Excise Tariff Act 1921 on goods, being fuel oil;

(r) Excise duty has been paid under subitem 11 (A) in the Schedule to the Excise Tariff Act 1921 on or before 30 June 1988 by a declared person for the purposes of the Prices Surveillance Act 1983 , being a declared person specified in Schedule 2 to the Declaration under section 21 of the Act published by the Treasurer in Gazette No S330 on 22 August 1984, on kerosene that was entered for home consumption as kerosene for use in aircraft and that kerosene was so used after 30 June 1988;

(zd) diesel fuel on which excise duty is payable:

(i) is manufactured by the process of refining waste oils after 31 December 1995; and

(ii) is entered for home consumption before 1 January 2006;

(ze) duty is payable on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921 ; and

(ii) is delivered, in accordance with a permission given under section 61C of the Act, for blending with diesel fuel where the blend is for use in diesel engines operating at less than 1000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public; and

(iii) is delivered for home consumption before 1 January 2006;

(zf) duty has been paid on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921 ; and

(ii) has been blended with diesel fuel where the blend has been used in diesel engines operating at less than 1000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public; and

(iii) is entered, or is taken to be entered, for home consumption before 1 January 2006;

(zi) duty is payable on fuel that:

(i) is classified:

(A) as kerosene or heating oil for use as fuel in an internal combustion engine; or

(B) as stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Act, for use as fuel in an internal combustion engine; or

(C) as topped crude petroleum oil for use as fuel in an internal combustion engine; or

(D) to paragraph 11(E)(1), sub-subparagraph 11(I)(1)(b)(ii), sub-subparagraph 11(I)(2)(a) or 11(I)(3)(a) of the Schedule to the Excise Tariff Act 1921 ; and

(ii) is delivered, in accordance with a permission given under section 61C of the Act for use in gas turbine engines to generate electricity; and

(iii) is delivered for home consumption before 1 January 2006;

(zj) duty has been paid on fuel that:

(i) is classified:

(A) as kerosene or heating oil for use as fuel in an internal combustion engine; or

(B) as stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Act, for use as fuel in an internal combustion engine; or

(C) as topped crude petroleum oil for use as fuel in an internal combustion engine; or

(D) to paragraph 11(E)(1), sub-subparagraph 11(I)(1)(b)(ii), subparagraph 11(I)(2)(a) or 11(I)(3)(a) of the Schedule to the Excise Tariff Act 1921 ; and

(ii) has been used as a fuel in gas turbine engines to generate electricity; and

(iii) is entered, or is taken to be entered, for home consumption before 1 January 2006;

(zl) duty is payable on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921 ; and

(ii) is delivered, in accordance with a permission given under section 61C of the Act, for blending with fuel oil classified to subheading 2710.00.60 of the Schedule to the Customs Tariff Act 1995 or subitem 11(D) of the Schedule to the Excise Tariff Act 1921 , on which duty has been paid and the blend is for use as a fuel otherwise than in an internal combustion engine; and

(iii) is delivered for home consumption before 1 January 2006;

(zn) duty has been paid on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921 ; and

(ii) has been blended with fuel oil classified to subitem 2710.00.60 of the Schedule to the Customs Tariff Act 1995 or subitem 11(D) of the Schedule to the Excise Tariff Act 1921 , on which duty has been paid and the blend has been used as a fuel otherwise than in an internal combustion engine; and

(iii) is entered, or is taken to be entered, for home consumption before 1 January 2006;

(zp) duty was paid on fuel under subparagraph 11(A)(3)(a) of the Schedule to the Excise Tariff Act 1921 before 31 January 1998 or under subparagraph 11(H)(1)(a) or (2)(a) of the Schedule to the Excise Tariff Act 1921 between 31 January 1998 and 24 May 1998 (inclusive), and the fuel was sold for use as fuel in aircraft:

(i) between 25 May 1998 and 30 June 1998 (inclusive), for a price no greater than the price of the last sale by the seller before 25 May 1998, less 2.6 cents per litre; or

(ii) between 1 July 1998 and 31 July 1998 (inclusive), for a price no greater than the price of the last sale by the seller before 25 May 1998, less 15.692 cents per litre; or

(iii) on or after 1 August 1998, for a price no greater than the price of the last sale by the seller before 25 May 1998, less 15.682 cents per litre;

(zq) duty was paid on fuel under subparagraph 11(H)(1)(a) or (2)(a) of the Schedule to the Excise Tariff Act 1921 between 25 May 1998 and 30 June 1998 (inclusive), and the fuel was sold for use as fuel in aircraft:

(i) between 1 July 1998 and 31 July 1998 (inclusive), for a price no greater than the price of the last sale by the seller before 1 July 1998, less 13.092 cents per litre; or

(ii) on or after 1 August 1998, for a price no greater than the price of the last sale by the seller before 1 July 1998, less 13.082 cents per litre;

Reg 50(1) amended by SR No 180 of 2003, reg 3 and Sch 2 items 1 to 6, by omitting paras (p), (y), (zc), (zk), (zm) and (zr), effective 1 February 2004. The amendments do not apply in relation to an application for remission of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 February 2004. The paras formerly read:

(p) fuel oil on which Excise duty is payable is delivered for home consumption by virtue of a permission given under section 61C of the Act being a permission that is subject to a condition that the person to whom the permission is given:

(i) will use the fuel oil at a place that is not a natural gas area within the meaning of section 3A of the Liquefied Petroleum Gas (Grants) Act 1980 ; and

(ii) will use the fuel oil in the chemical reduction in herreshoff-type roasters of oxides and other compounds of nickel and cobalt in lateritic nickel ore to produce elemental nickel and cobalt;

(y) a petroleum product on which excise duty is payable:

(i) has the characteristics specified in subregulation 50(4A) ; and

(ii) is classified at the rate applicable:

(A) to subparagraph 11(C)(1)(a) or 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

(B) in Schedule 1 to the Excise Tariff Proposal No 1 (2003) , to diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

(C) in Schedule 1 to the Excise Tariff Proposal No 1 (2003) , to diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); and

(iii) is delivered, for use as a fuel otherwise than in an internal combustion engine, in accordance with a permission given under section 61C of the Act;

(zc) fuel oil on which excise duty is payable:

(i) is delivered for home consumption in accordance with a permission given under section 61C of the Act; and

(ii) is for use at a place:

(A) that is not supplied by natural gas; or

(B) at which natural gas is not readily available; or

(C) at which the ready availability of natural gas has been temporarily interrupted by an event beyond the user ' s control; and

(iii) is for use as a chemical reactant in the calcination part of the Bayer process for refining bauxite into alumina;

(zk) duty is payable on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921 ; and

(ii) is delivered, in accordance with a permission given under section 61C of the Act, for blending with a petroleum product which is eligible for remission of excise duty, or on which excise duty has been remitted in accordance with paragraph 50 (1)(y) and the blend is for use as a fuel otherwise than in an internal combustion engine; and

(iii) is delivered for home consumption before 1 January 2006;

(zm) duty has been paid on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921 ; and

(ii) has been blended with a petroleum product which is eligible for remission of excise duty, or on which excise duty has been remitted in accordance with paragraph 50(1)(y) and the blend has been used as a fuel otherwise than in an internal combustion engine; and

(iii) is entered, or is taken to be entered, for home consumption before 1 January 2006;

(zr) excise duty is payable on diesel fuel that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921 ; and

(ii) is for any of the following demonstrated uses:

(A) as a solvent;

(B) in road construction (otherwise than as a fuel);

(C) as a mould release agent (otherwise than as a fuel);

(D) another use (otherwise than as a fuel) approved by a Collector; and

(iii) is delivered in accordance with a permission given under section 61C of the Act for a demonstrated use otherwise than as a fuel;

Reg 50(1) amended by SR No 203 of 2003, reg 3 and Sch 1 items 1 to 3, by substituting paras (y)(ii), (zi)(i) and (zj)(i), effective 1 July 2003. Paras (y)(ii), (zi)(i) and (zj)(i) formerly read:

(y) is classified to subparagraph 11(C)(1)(a) or 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 ; and

(zi) is classified to subparagraphs 11(B)(1)(a) and 11(B)(2)(a), paragraphs 11(E)(1), 11(F)(1), and 11(G)(2), sub-subparagraph 11(I)(1)(b)(ii), and subparagraphs 11(I)(2)(a) and 11(I)(3)(a) of the Schedule to the Excise Tariff Act 1921 ; and

(zj) is classified to subparagraphs 11(B)(1)(a) and 11(B)(2)(a), paragraphs 11(E)(1), 11(F)(1), and 11(G)(2), sub-subparagraph 11(I)(1)(b)(ii), and subparagraphs 11(I)(2)(a) and 11(I)(3)(a) of the Schedule to the Excise Tariff Act 1921 ; and

Reg 50(1) amended by SR No 180 of 2003, reg 3 and Sch 1 items 2 to 9, by omitting paras (m), (w), (x), (z), (zs) and (zze), substituting " , other than diesel fuel, " after " product " in para (zh), substituting " 365. " for " 365; " in para (zzd)(ii)(B), effective 1 July 2003. The amendments made do not apply in relation to an application for refund of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 July 2003. Paras (m), (w), (x), (z), (zs) and (zze) formerly read:

(m) diesel fuel on which Excise duty has been paid has been sold to a person who is the holder of a certificate within the meaning of the Diesel Fuel Taxation (Administration) Act 1957 for use otherwise than in propelling road vehicles on public roads and:

(i) the price at which the diesel fuel was sold to that person was a price that did not include an amount in respect of Excise duty; or

(ii) if the price at which the diesel fuel was sold to that person was a price that did include an amount in respect of Excise duty, an amount equal to the amount of Excise duty has been refunded or credited to that person;

(w) excise duty has been paid under subparagraph 11(C)(1)(a) or 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 on diesel fuel:

(i) that, on or after 1 July 1992, a person has purchased for use by a ship that is 60 metres or more in length and is of a kind defined as a trading ship in the Ships (Capital Grants) Act 1987 ; and

(ii) in respect of which the person certifies to the CEO that, except for the person ' s claim for rebate, no other remission, rebate, refund or drawback has been, is being or will be, claimed;

(x) excise duty has been paid on diesel fuel:

(i) that, on or after 1 January 1990, a person has purchased solely for use as an ingredient in the manufacture of explosives; and

(ii) in respect of which the person certifies to the CEO that, except for the person ' s claim for rebate, no other remission, rebate, refund or drawback has been, is being or will be claimed;

(z) a petroleum product:

(i) that has the characteristics specified in subregulation 50(4A) ; and

(ii) on which excise duty has been paid under subparagraph 11(C)(1)(a) or 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 ;

has been used after 30 June 1995 as a fuel otherwise than in an internal combustion engine;

(zs) excise duty has been paid on diesel fuel that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921 ; and

(ii) is demonstrated to have been used:

(A) as a solvent;

(B) in road construction (otherwise than as a fuel);

(C) as a mould release agent (otherwise than as a fuel);

(D) for another use (otherwise than as a fuel);

(zze) excise duty has been paid on fuel oil that:

(i) is delivered for home consumption on or after 1 July 2003; and

(ii) was used at a place:

(A) that is not supplied by natural gas; or

(B) at which natural gas is not readily available; or

(C) at which the ready availability of natural gas has been temporarily interrupted by an event beyond the user ' s control; or

(D) at which not enough natural gas is available or to which not enough natural gas can be delivered; and

(iii) was used in connection with producing steam, at a place at which mining operations relating to bauxite or the Bayer beneficiation process for refining bauxite into alumina are undertaken, for:

(A) generating electricity to be used in mining operations relating to bauxite or alumina; or

(B) generating electricity for a mining town the existence of which is necessary to allow mining operations relating to bauxite or alumina to take place; or

(C) use in the Bayer beneficiation process for refining bauxite into alumina in the course of mining operations.

Reg 50(1) amended by SR No 351 of 2002, reg 3 and Sch 1 items 1 and 2, by substituting " 365; " for " 365. " in para (zzd)(ii)(B) and inserting para (zze), effective 20 December 2002.

Reg 50(1) amended by SR No 365 of 2000, reg 3 and Sch 2 item 3, by substituting " or " for " and " at the end of subpara (zc)(ii)(B), and inserting subpara (zc)(ii)(C), effective 20 December 2000.

Reg 50(1) amended by SR No 365 of 2000, reg 3 and Sch 1 items 4 and 5, by inserting para (zzb), effective 1 July 2000.

Reg 50(1) amended by SR No 297 of 2000, reg 3 Sch 1 items 1 and 2, by inserting para (zz) and (zza), effective 1 January 2001.

Reg 50(1) amended by SR No 183 of 2000, reg 3 Sch 1 items 1 and 2, by inserting paras (ta), (tb), (tc) and (ub), effective 1 July 2000.

Reg 50(1) amended by SR No 265 of 1999, reg 3 and Sch 1 items 1 to 3, by omitting para (zo), amending para (zq) by substituting " per litre; " for " per litre. " at the end, and by inserting para (zr) to (zy), effective 15 November 1999. Para (zo) formerly read:

(zo) duty has been paid on a petroleum product that:

(i) is a clean fuel; and

(ii) falls within a classification in item 11 or 12 of the Schedule to the Excise Tariff Act 1921 ; and

(iii) has been packaged, after delivery into home consumption, into a package of not more than 210 litres capacity; and

(iv) has been sold, so packaged, for use as a solvent;

Reg 50(1) amended by SR No 213 of 1999, reg 3 and Sch 1 items 1 and 2, by substituting " solvent; " for " solvent. " at the end of para (zo), and inserting para (zp) and (zq), effective 16 September 1999.

Reg 50(2) repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 50(2) formerly read:

50(2)
For the purposes of paragraphs (e) and (f) of subregulation (1):

distillery
means the premises of a person who is the holder of a spirit maker ' s licence granted under the Distillation Act 1901 .

vigneron
means a person who is the holder of a vigneron ' s licence granted under the Distillation Act 1901 .

Reg 50(4) repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 50(4) formerly read:

50(4)
For the purposes of paragraph (1)(q), fuel oil means a petroleum product:

(a) that has a density equal to or exceeding 0.900 at 15 ° centigrade as determined by ASTM 1298; or

(b) that has a density of less than 0.900 at 15 ° centigrade as determined by ASTM 1298 and:

(i) has a maximum cetane index of 35 as determined by ASTM D976;

(ii) in respect of the heaviest 10% of a particular volume of fuel tested, has a minimum value of 0.35% mass of carbon residue on 10% distillation residue as determined by ASTM D189 or D524;

(iii) has a minimum pour point of 15 ° centigrade as determined by ASTM D97;

(iv) has a minimum sulphur content of 1.5% mass as determined by ASTM D129; or

(v) has a minimum viscosity of 10 centistokes (cSt) at 40 ° centigrade as determined by ASTM D445.

Reg 50(4AA) amended by SLI No 240 of 2008, reg 3 and Sch 1 items 3 to 5, by substituting " A × 4B; or " for " A × B; or " in para (a), inserting para (ba) and substituting " section 6B, 6C, 6CA or 6D " for " section 6B, 6C or 6D " in the definition of " B " , effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

Reg 50(4AB) amended by SLI No 240 of 2008, reg 3 and Sch 1 items 6 and 7, by substituting " section 6B, 6C, 6CA or 6D " for " section 6B, 6C or 6D " in the definition of " credited adjustment amount " and substituting " old " for " relevant " in the definition of " relevant oil " , effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

Reg 50(4A) amended by SR No 180 of 2003, reg 3 and Sch 1 item 10, by substituting " paragraph (1)(y), " for " paragraphs (1)(y) and (z), " , effective 1 July 2003. The amendment made does not apply in relation to an application for refund of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 July 2003.

Reg 50(5) repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 50(5) formerly read:

50(5)
In subregulations (4) and (4A), a reference to ASTM followed by a number is a reference to a test so numbered as prescribed by the American Society for Testing and Materials and set out in Section 5 of the Annual Book of ASTM Standards (1986 revision) published in 1986 by the American Society for Testing and Materials at Philadelphia, Pennsylvania in the United States of America.

[ CCH Note: Reg 50(5) is amended by SR No 180 of 2003, reg 3 and Sch 1 item 8, by substituting " subregulation (4), " for " subregulations (4) and (4A), " , effective 1 February 2004. The amendment does not apply in relation to an application for remission of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 February 2004.]

Reg 50(6) substituted by SLI No 174 of 2006, reg 3 and Sch 1 item 11, effective 1 July 2006. Reg 50(6) formerly read:

50(6)
For the purposes of paragraph (1)(v), petrol has the same meaning as in regulation 161 .

Reg 50(7) omitted by SR No 180 of 2003, reg 3 and Sch 1 item 11, effective 1 July 2003. The amendment made does not apply in relation to an application for refund of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 July 2003. Reg 50(7) formerly read:

50(7)
For paragraph (1)(zze): mining operations and mining town have the same meanings as in section 164 of the Customs Act 1901 , as in force immediately before the commencement of this subregulation.

Reg 50(7) inserted by SR No 351 of 2002, reg 3 and Sch 1 item 3, effective 20 December 2002.