EXCISE REGULATIONS 1925 (REPEALED)

Reg 52E inserted by SLI No 114 of 2014, reg 4 and Sch 2 item 2, effective 25 July 2014.

Former reg 52E repealed by SR No 180 of 2003, reg 3 and Sch 1 item 13, effective 1 July 2003. The amendment 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 52E formerly read:

RATE OF REBATE IN RESPECT OF MARINE DIESEL FUEL  
52E(1)
For each litre of diesel fuel on which excise duty has been paid as specified in paragraph 50(1)(w) , an amount of 5.31 cents may be allowed as rebate for the purposes of subsection 78(1) of the Act.

52E(2)
In this regulation, diesel fuel means diesel fuel to which subparagraphs 50(1)(w) (i) and (ii) apply.

Note

The amount of 5.31 cents per litre is the charge rate determined under section 10 of the Australian Land Transport Development Act 1988 for the purposes of that Act.