EXCISE REGULATIONS 1925 (REPEALED)
This regulation applies to any excisable goods on which excise duty has been paid except:
(a) excisable goods that have been used in the manufacture of goods, or have been subjected to a process or to treatment, in the Commonwealth;
(b) coal;
(ba) condensate;
(c) (Repealed by SLI No 195 of 2011)
(d) liquid petroleum obtained from naturally occurring petroleum gas; and
(e) stabilized crude petroleum oil.
76(2)
Subject to this Part, drawback of excise duty may be paid on the exportation of excisable goods to which this regulation applies.
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