EXCISE REGULATIONS 1925 (REPEALED)

Reg 57B 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 57B formerly read:

DIESEL FUEL REBATE - RECORDS TO BE GIVEN WITH APPLICATION  
57B(1)
Diesel fuel rebate is not payable unless the applicant for rebate, at the request of an officer doing duty in relation to diesel fuel rebate, gives the officer the records prescribed by this regulation.

57B(2) Mining operations  

For mining operations, the following records are prescribed:

(a) if the applicant holds a lease or permit for mining - the lease or permit;

(b) if the applicant conducts mining operations, beneficiation or recovery of salt - a description (for example, a flowchart) of the processes and plant (where appropriate) involving diesel fuel use;

(c) if the applicant conducts activities that involve transport by vessel at sea - a map indicating coordinates where activities are undertaken.

57B(3) Generation of electricity at residential premises  

For generation for electricity at residential premises, the following records are prescribed:

(a) if the premises are on land - a document made by a person other than the applicant showing the address of the premises;

(b) if the premises are on a vessel - a document made by a person other than the applicant showing the applicant's entitlement to use the vessel.

57B(4) Hospital, nursing home, etc, providing medical or nursing care, or a home for aged persons  

For a hospital or nursing home or at any other institution providing medical or nursing care, or a home for aged persons, there is prescribed a licence, permit or similar document, issued by the Commonwealth, a State, or a Territory permitting the operation of the institution or home, showing the date of the issue and expiry of the document.

57B(5) Agriculture  

For diesel fuel purchased for use in agriculture, the following records are prescribed:

(a) if produce has been produced for sale:

(i) the licence, quota, production allocation or other regulatory permission which relates to the agricultural activity;

(ii) independent production records, invoices, forward contracts or other records relating to the carrying on of the agricultural activity; or

(b) if produce has not been produced for sale - documents that show that work has commenced to prepare, for commercial operation, the property where the fuel was intended to be used.

57B(6) Fishing operations  

For diesel fuel purchased for use in fishing operations, the following records are prescribed:

(a) if, under a law of the Commonwealth, a State or a Territory, a licence or permit is required to engage in the fishing operations - the licence or permit issued to applicant;

(b) for a vessel used in the operations:

(i) an agreement in writing (if any) for the use, lease or charter of the vessel or a letter from the owner of the vessel confirming the arrangements for the use, lease or charter of the vessel; and

(ii) if the vessel is required to be licenced - the licence for the vessel.

57B(7) Forestry  

For diesel fuel purchased for use in forestry, the following records are prescribed:

(a) for planting, tending, thinning or felling activities - a document showing performance of an eligible forestry activity (for example, the licence or permit relating to the carrying on of the activity);

(b) for milling or processing activities - a description of the processes and plant (where appropriate) involving the use of diesel fuel (for example, a flowchart);

(c) for transportation operations - the log cartage documents.

57B(8) Interpretation  

An expression used in this regulation and in section 164 of the Customs Act 1901 has the same meaning in this regulation as it has in that section.