EXCISE REGULATIONS 1925 (REPEALED)

Reg 57A omitted by SR No 180 of 2003, reg 3 and Sch 1 item 17, 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 57A formerly read:

DIESEL FUEL REBATE - EVIDENCE OF IDENTITY, ETC OF APPLICANT  
57A(1)
This regulation sets out the documents that an applicant may rely on as evidence of his, her or its identity and address for an application under section 78A of the Act.

57A(2)
For an individual (including a member of a partnership) any 3 of the following documents relating to the individual may be relied on:

(a) current Australian passport;

(b) certificate of Australian citizenship;

(c) certificate of identity issued by the Department of Foreign Affairs and Trade;

(d) extract of birth certificate;

(e) marriage certificate;

(f) decree of dissolution of marriage (either a decree nisi or a decree absolute);

(g) notice of advice of pension;

(h) tax assessment notice;

(i) current Australian driver's licence;

(j) title or deed to real estate, or a registered mortgage over real estate or other property;

(k) local government, or other utilities, rates notice;

(l) current insurance policy;

(m) an account statement from a financial institution (less than 1 year old).

57A(2A)
However, an individual (including a member of a partnership) may rely on a current notice, mentioned in subsection 11(3) of the A New Tax System (Australian Business Number) Act 1999 , that relates to the individual.

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History

Reg 57A(2A) inserted by SR 159 of 2000, reg 3 Sch 1 item 3, effective 1 July 2000.

57A(3)
For a company, any 1 of the following documents relating to the company may be relied on:

(a) certificate of incorporation;

(b) contract for sale or purchase of business;

(c) liquidation notice;

(d) account statement (less than 1 year old) issued by a financial institution;

(e) agreement for a lease of business property;

(f) local government, or other utilities, rates notice;

(g) certificate of change of name;

(h) certificate of insolvency;

(i) a current notice, mentioned in subsection 11(3) of the A New Tax System (Australian Business Number) Act 1999 , that relates to the company.

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History

Reg 57A(3) amended by SR 159 of 2000, reg 3 Sch 1 items 4 and 5, by substituting ``insolvency;'' for ``insolvency.'' in para (h) and inserting para (i), effective 1 July 2000.

57A(4)
For an organisation other than a company, any 1 of the following documents relating to the organisation may be relied on:

(a) certificate of incorporation or other document showing how the organisation was established;

(b) the organisation's constitution (which may be in the form of by-laws or orders);

(c) minutes of the annual meeting of the organisation;

(d) account statement (less than 1 year old) issued by a financial institution;

(e) agreement for a lease of business property;

(f) local government, or other utilities, rates notice;

(g) a current notice, mentioned in subsection 11(3) of the A New Tax System (Australian Business Number) Act 1999 , that relates to the organisation.

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History

Reg 57A(4) amended by SR 159 of 2000, reg 3 Sch 1 items 6 and 7, by substituting ``rates notice;'' for ``rates notice.'' in para (f) and inserting para (g), effective 1 July 2000.