EXCISE REGULATIONS 1925 (REPEALED)

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

52AAA(1)
If refunds of Excise duty may be allowed in respect of beer in the circumstance specified in paragraph 50(1)(k), the amount of refund of Excise duty that may be allowed for the purposes of subsection 78(1) of the Act:

(a) in the case of beer that is returned to the brewery at which it was made as referred to in subparagraph 50(1)(k)(i)during the period of 90 days commencing on 24 August 1988 - is an amount not greater than 30% of the amount refunded in respect of beer so returned to that brewery during the period commencing on 24 August 1987 and ending at the expiry of 23 August 1988; and

(b) in the case of beer that is destroyed by permission of a Collector given during the period of 90 days commencing on 24 August 1988 - is an amount not greater than 30% of the amount refunded in respect of beer so destroyed during the period commencing on 24 August 1987 and ending at the expiry of 23 August 1988.

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History

Reg 52AAA renumbered by SR No 365 of 2000, reg 3 and Sch 1 item 6, by the substitution of ``(1) If refunds'' for ``Where refunds'', effective 1 July 2000.

52AAA(2)
If refunds of excise duty may be allowed in respect of beer in the circumstance specified in paragraph 50(1)(zzd), the amount of refund of excise duty for subsection 78(1) of the Act is 60%.

Reg 52AAA(2) inserted by SR No 365 of 2000, reg 3 and Sch 1 item 7, effective 1 July 2000.