EXCISE REGULATIONS 1925 (REPEALED)

Definition of ``brewery'' inserted by SR No 365 of 2000, reg 3 and Sch 1 item 1, effective 1 July 2000.

Definition of ``beverages containing distilled alcohol'' omitted by SR 278 of 2000, reg 3 Sch 1 item 1, effective 1 July 2000. The definition formerly read:

'beverages containing distilled alcohol'
means beverages that come within subitem 2(H) of the Schedule to the Excise Tariff Act 1921.

Definition of "eligible brewery" inserted by SLI No 190 of 2012, reg 3 and Sch 1 item 2, effective 4 August 2012.

Definition of "microbrewery" repealed by SLI No 190 of 2012, reg 3 and Sch 1 item 3, effective 4 August 2012. The definition formerly read:

microbrewery
has the meaning given by regulation 2AB.

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History

Definition of ``microbrewery'' inserted by SR No 365 of 2000, reg 3 and Sch 1 item 2, effective 1 July 2000.

Definition of ``microbrewery'' inserted by SR No 365 of 2000, reg 3 and Sch 1 item 2, effective 1 July 2000.

Definition of "other excisable beverage" repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 1, effective 1 July 2006. The definition formerly read:

other excisable beverage
has the meaning given by the Schedule to the Excise Tariff Act 1921.

Definition of ``other excisable beverage'' inserted by SR 116 of 2000, reg 3 Sch 1 item 1, effective 1 July 2000.

Reg 2 renumbered from reg 2(1) by SLI No 190 of 2012, reg 3 and Sch 1 item 1, by omitting (1), effective 4 August 2012.

Reg 2(1) amended by SLI No 151 of 2012, reg 3 and Sch 1 item 1, by inserting the note at the end, effective 29 June 2012.

Reg 2(2) repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 2, effective 1 July 2006. Reg 2(2) formerly read:

2(2)
In these regulations, a reference to a Form shall be read as a reference to a Form in Schedule 1.

Reg 2AA omitted by SR No 180 of 2003, reg 3 and Sch 1 item 1, effective 1 July 2003. The amendment made 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 2AA formerly read:

DIESEL FUEL (ACT S 4)  
2AA(1)
For the definition of diesel fuel in subsection 4(1) of the Act, the following fuels are prescribed:

(a) a product:

(i) on which excise duty has been paid at the rate that applies to diesel fuel at the time of the payment; and

(ii) that is capable of being used as fuel in a diesel engine;

(b) a petroleum product:

(i) that has the characteristics set out in subregulation 50(4A); and

(ii) that is capable of being used as a fuel otherwise than in an internal combustion engine;

(c) a fuel oil that has the characteristics set out in subsection 3(4) of the Excise Tariff Act 1921.

2AA(2)
However, each of the following fuels is not a diesel fuel :

(a) gasoline and other petroleum or shale spirit having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus;

(b) coal tar and coke oven distillates;

(c) aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus.

Reg 2AA inserted by SR 159 of 2000, reg 3 Sch 1 item 1, effective 1 July 2000.

Reg 2AB repealed by SLI No 190 of 2012, reg 3 and Sch 1 item 4, effective 4 August 2012. Reg 2AB formerly read:

REGULATION 2AB MICROBREWERIES  
2AB
A microbrewery is a brewery that has all the following characteristics:

(a) it is legally and economically independent of any other brewery;

(b) in the previous financial year, the total production of beer by the brewery did not exceed 30,000 litres;

(c) in the current financial year, it is likely that the total production of beer by the brewery will not exceed 30,000 litres;

(d) it sells beer (whether wholesale or retail), on which excise has been paid, directly from the manufacturing premises of the brewery.

Reg 2AB inserted by SR No 365 of 2000, reg 3 and Sch 1 item 3, effective 1 July 2000.

Reg 2A repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 2A formerly read:

For the purposes of section 24 of the Act:

(a) the cases specified in column 2 of Schedule 2 are prescribed; and

(b) the conditions set out in column 3 of Schedule 2 in an item in that Schedule are prescribed in relation to the cases specified in column 2 of that Schedule in that item.

Reg 3 inserted by SLI No 190 of 2012, reg 3 and Sch 1 item 5, effective 4 August 2012.

Part 1A inserted by SLI No 151 of 2012, reg 3 and Sch 1 item 2, effective 29 June 2012.

Reg 15(1) amended by SLI No 189 of 2012, reg 3 and Sch 1 items 1 to 3, by substituting "applies;" for "applies." in para (b) and inserting para (c) and (d), effective 1 July 2012.

Reg 15(2) amended by SLI No 189 of 2012, reg 3 and Sch 1 item 3, by substituting "For goods prescribed in paragraph (1)(a) and (b), the following conditions are prescribed for paragraph 61C(3)(d) of the Act:" for "For paragraph 61C(3)(d) of the Act, the following conditions are prescribed:", effective 1 July 2012.

Reg 15(3) inserted by SLI No 189 of 2012, reg 3 and Sch 1 item 4, effective 1 July 2012.

Reg 15 inserted by SLI No 151 of 2012, reg 3 and Sch 1 item 2, effective 29 June 2012.

Division 1 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 3 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 3 formerly read:

Every producer of tobacco shall keep an account of the number of hectares on which the producer grows tobacco leaf, the quantity of tobacco leaf harvested, the quantity of tobacco leaf cured, and all sales of tobacco leaf.

Reg 4 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 4 formerly read:

The book to be kept by producers of tobacco leaf shall be according to Form 1.

Reg 5 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 5 formerly read:

On or immediately after the 31st December of each year the producer shall total up the entries in the producer's book, and show the balance of tobacco leaf, if any, on hand, which the producer shall carry forward to the next year.

Reg 6 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 6 formerly read:

Every producer shall, not later than the fifteenth day of January in each year, furnish to the Collector a return and declaration in accordance with Form 2, with respect to the producer's operations during the twelve months ended on the thirty-first day of December immediately preceding.

Reg 7 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 7 formerly read:

Every dealer in tobacco leaf shall keep an account of all tobacco leaf purchased and sold by the dealer, distinguishing between Australian-grown tobacco leaf and imported tobacco leaf.

Reg 8 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 8 formerly read:

The book to be kept by dealers in tobacco leaf shall be according to Form 3.

Reg 9 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 9 formerly read:

At the end of each quarter the dealer shall total up the entries in the dealer's book, and show the balances of tobacco leaf, if any, on hand, which the dealer shall carry forward to the next quarter.

Reg 10 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 10 formerly read:

Every dealer shall not later than the fifteenth day of January, April, July, and October in each year furnish to the Collector a return verified by declaration, in accordance with Form 4, with respect to the dealer's operations during the immediately preceding quarter of the year.

Div 2 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 11 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 11 formerly read:

The drawings and particulars to accompany applications for licences to manufacture tobacco, cigars, cigarettes, and snuff shall be as follows:

(1) A plan and sectional elevation of the factory buildings;

(2) The name and situation of the factory;

(3) The material of which the factory is constructed;

(4) The number of flats or stories in the building or buildings;

(5) The number of rooms in each story, and for what purpose each room or story is intended to be used;

(6) The number and position, with relation to the principal building of the factory, of any detached buildings used, or proposed to be used, as part of the factory, together with number of rooms in each such detached building; and

(7) Such other particulars as the Collector may require.

Reg 12 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 12 formerly read:

For section 16 of the Act, the sum in which security is to be given by an applicant for a licence to manufacture tobacco, cigars, cigarettes and snuff is the amount specified in the second column of the following table in relation to the quantity of tobacco, cigars, cigarettes and snuff, specified in the first column of that table, that the holder of the licence is authorized to manufacture in a year.

Reg 12 amended by SR No 365 of 2000, reg 3 and Sch 2 item 1, by substituting ``For section 16 of the Act,'' for ``For the purpose of subsection (2) of section 39 of the Act,'', effective 20 December 2000.

Div 4 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 29 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 29 formerly read:

29(2)
Stalks, refuse, clippings or waste arising from the manufacture of tobacco, cigarettes and cigars in a factory may be destroyed:

(a) by burning;

(aa) by spraying with a solution of a kind approved by the Collector so as to denature the stalks, refuse, clippings or waste; or

(b) where the product is to be used for agricultural or horticultural purposes or for any other purpose approved by the CEO, by:

(i) reduction to a fine powder by a method approved by the CEO;

(ii) spraying and mixing effectively with phenyle emulsion prepared by dissolving 150 grams of commercial phenyle and 3 grams of a red coal tar dye approved by the CEO in 1 litre of water in the proportion of 1 litre of dyed emulsion for each 5 kg of stalks, refuse, clippings and waste;

(iii) spraying with any other denaturant approved by the CEO; or

(iv) chemical treatment necessary for the complete extraction of nicotine.

Div 5 heading substituted by SLI No 174 of 2006, reg 3 and Sch 1 item 3, effective 1 July 2006. The heading formerly read:

DIVISION 5-DELIVERY OF TOBACCO LEAF OR AUSTRALIAN TOBACCO FOR USE IN THE MANUFACTURE OF OTHER PRODUCTS

Reg 33 substituted by SLI No 174 of 2006, reg 3 and Sch 1 item 4, effective 1 July 2006. Reg 33 formerly read:

REGULATION 33 APPLICATION TO USE TOBACCO FOR PURPOSES OF THIS DIVISION  
33
Australian tobacco leaf or Australian manufactured tobacco may on application be delivered for making sheep-wash, or for any agricultural or horticultural purpose, when treated in the manner hereinafter provided.

Reg 34 repealed by SLI No 174 of 2006, r eg 3 and Sch 1 item 18, effective 1 July 2006. Reg 34 formerly read:

Applications for delivery of Australian tobacco leaf or manufactured tobacco, in accordance with the preceding regulation, shall be made according to Form 6.

Reg 35 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 35 formerly read:

The application may be approved or disapproved by the Collector.

Reg 36 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 36 formerly read:

Where an application under regulation 33 of these regulations is approved, the tobacco leaf or tobacco to which it relates shall be destroyed by one of the methods specified in paragraph (b) of subregulation (2) ofregulation 29 of these regulations.

Reg 39A repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 39A formerly read:

39A(1)
Producers and dealers may apply for permission to destroy Australian tobacco leaf stored on their premises. If the application is approved the tobacco leaf shall be destroyed by one of the methods prescribed in regulation 29. Provided that approval may be given to producers and dealers in remote districts to destroy tobacco leaf by using it to make an aqueous spraying extract and by subsequently disposing of any residue by burning or by such other means as the Collector approves.

39A(2)
A producer or dealer who destroys tobacco leaf in accordance with an approval given by the Collector under the last preceding subregulation shall, forthwith after the destruction of the tobacco leaf, furnish to the Collector evidence that the tobacco leaf has been destroyed in the prescribed manner.

Div 6 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 40 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 40 formerly read:

40(1)
The manufacturer of tobacco shall not pack tobacco, not being cut tobacco, manufactured by the manufacturer, into a package containing less than 450 grams, net weight, of tobacco.

40(2)
The manufacturer of tobacco shall mark each package of tobacco, not being cut tobacco, manufactured by the manufacturer with the following particulars, that is to say:

(a) either the name of the manufacturer and the address of the factory at which the tobacco was manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the tobacco was manufactured;

(b) the words Made in Australia, or words approved by the Collector indicating that the tobacco was manufactured in Australia;

(c) the net weight of the contents of the package; and

(d) if the Collector has approved the placing of any additional markings on packages of tobacco manufactured by the manufacturer - those additional markings.

40(3)
The manufacturer of plug or piece tobacco, not being cut tobacco, shall mark each of the plugs or pieces of tobacco manufactured by the manufacturer and contained in a package with the following particulars, that is to say:

(a) either the name of the manufacturer and the address of the factory at which the tobacco was manufactured or the number allotted by the Collector to the factory and the number allotted by the Collector to the State in which the tobacco was manufactured; and

(b) the words Made in Australia, or words approved by the Collector indicating that the tobacco was manufactured in Australia.

40(4)
The manufacturer of tobacco shall so mark a package containing tobacco, or plugs or pieces of tobacco, manufactured by the manufacturer with the particulars required by subregulation (2) or (3), whichever is applicable, of this regulation that the particulars are easily readable.

40(5)
The number allotted to the factory and the number allotted to the State on a package or on a plug or piece of tobacco shall be enclosed in a circle, diamond or triangle, as follows;

A is the number allotted to the factory; and

B is the number allotted to the State.

Reg 41 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 41 formerly read:

Small tins or packets of cut tobacco or snuff may be packed in outer containers each of which contains not less than 450 grams of tobacco or snuff.

Reg 42 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 42 formerly read:

42(1)
The manufacturer of cut tobacco or snuff shall mark each tin or packet of tobacco or snuff, and an outer package containing tins or packets of tobacco or snuff, with the following particulars, that is to say:

(a) either the name of the manufacturer and the address of the factory at which the tobacco or snuff was manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the tobacco or snuff was manufactured;

(b) the words ``Made in Australia'', or words approved by the Collector indicating that the tobacco or snuff was manufactured in Australia;

(c) the net weight of the contents of the tin, packet or package; and

(d) if the Collector has approved the placing of any additional markings on tins, packets or packages of cut tobacco or snuff manufactured by the manufacturers - those additional markings.

42(2)
Particulars of the net weight shall be marked in a prominent position and in association with the other particulars.

42(3)
The manufacturer of cut tobacco shall mark each package of tobacco manufactured by the manufacturer that is packed in bulk with the particulars required by subregulation (1) of this regulation to be marked on a tin of tobacco and, in addition, with particulars of the gross weight of the package.

42(4)
The manufacturer of cut tobacco or snuff shall so mark a tin, packet or package containing tobacco or snuff with the particulars required by subregulation (1) or (3), whichever is applicable, of this regulation that the particulars are easily readable.

42(5)
The number allotted to the factory and the number allotted to the State on a tin, packet or package of snuff shall be enclosed in a circle, diamond or triangle, as follows;

A is the number allotted to the factory; and

B is the number allotted to the State.

Reg 42A repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 42A formerly read:

42A(1)
Except as provided by this regulation, cut tobacco shall not be put up in packages containing more than 500 grams net weight.

42A(2)
Where:

(a) cut tobacco is to be delivered to an institution; and

(b) a written application is made by the chief executive officer of the institution certifying that the tobacco is to be distributed to inmates of the institution;

the Collector may authorize the putting up of cut tobacco in packages containing more than 500 grams net weight but not more than 12 kilogrammes net weight for delivery to the institution.

42A(3)
Where cut tobacco is to be removed under the CEO's control from one factory to another for further manufacture or packing in accordance with these regulations, the Collector may authorize the putting up of cut tobacco in packages containing more than 500 grams net weight but not more than 35 kilogrammes net weight.

42A(4)
A blender may make written application to the Collector for authority to receive cut tobacco in packages exceeding 500 grams net weight for the purposes of blending tobacco at premises specified in the application.

42A(5)
Where:

(a) the Collector grants an application made under the last preceding subregulation; and

(b) the blender gives security in an amount approved by the Collector that the tobacco will be used for blending purposes only and that the blended tobacco will be sold by the blender by retail only;

the Collector may authorize the putting up of cut tobacco in packages containing more than 500 grams net weight but not more than 12 kilogrammes net weight for delivery to the blender.

42A(6)
A person other than:

(a) a manufacturer;

(aa) the proprietor of an approved place;

(b) a chief executive officer of an institution to which the Collector has authorized the delivery of cut tobacco in accordance with subregulation (2) of this regulation;

(c) a blender to whom the Collector has authorized the delivery of cut tobacco in accordance with subregulation (5) of this regulation; or

(d) the licensee of a warehouse licensed under the Customs Act 1901;

shall not be in possession, custody or control of more than 10 kilogrammes net weight of cut tobacco not put up in packages in accordance with subregulation (1) of this regulation.

42A(7)
For the purposes of this regulation:

blender
means a person who blends or packs different kinds of tobacco and sells, or disposes of, the tobacco so blended or packed by retail.

institution
means an institution or establishment conducted by a State or an institution or establishment approved by the Collector.

Div 7 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 43 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 43 formerly read:

Cigars may be put up in packages containing such number as the Collector may approve, and may be removed from the factory in parcels of not less than twenty-five.

Reg 44 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 44 formerly read:

44(1)
The manufacturer of cigars shall mark each packet or box containing cigars manufactured by the manufacturer with the following particulars, that is to say:

(a) either the name of the manufacturer and the address of the factory at which the cigars were manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the cigars were manufactured;

(b) the words ``Made in Australia'', or words approved by the Collector indicating that the cigars were manufactured in Australia;

(c) the number of cigars contained in the packet or box;

(d) the brand or make of cigar contained in the packet or box; and

(e) if the Collector has approved the placing of any additional markings on packets or boxes of cigars manufactured by the manufacturer - those additional markings.

44(2)
Where packets or boxes of cigars are packed into an outer container, the immediate outer container shall be marked as required by the last preceding subregulation and, in addition, shall be marked with the following particulars, namely, the number of cigars contained in the container.

44(3)
The manufacturer of cigars shall so mark a packet, box or outer container containing cigars with the particulars required by subregulation (1) or (2), whichever is applicable, of this regulation that the particulars are easily readable.

44(4)
The number allotted to the factory and the number allotted to the State on a packet, box or outer container containing cigars shall be enclosed in a circle, diamond or triangle, as follows;

A is the number allotted to the factory; and

B is the number allotted to the State.

Reg 45 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 45 formerly read:

Where the manufacturer of cigars wraps the cigars in paper, cardboard or other wrappers before packing them into packages of the prescribed size, the manufacturer shall mark the paper, cardboard or other wrapper in which the cigars are wrapped with particulars of the number allotted to the manufacturer's factory and the number allotted to the State in which the cigars were manufactured, enclosed in a circle, diamond or triangle, as follows;

A is the number allotted to the factory; and

B is the number allotted to the State.

Div 8 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 46 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 46 formerly read:

Cigarettes may be put up in packages containing such number as the Collector may approve, and may be removed from the factory in parcels of not less than 250 cigarettes.

Reg 47 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 47 formerly read:

47(1)
The manufacturer of cigarettes shall mark each tin, packet or box containing cigarettes manufactured by the manufacturer with the following particulars, that is to say:

(a) either the name of the manufacturer and the address of the factory at which the cigarettes were manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the cigarettes were manufactured;

(b) the words ``Made in Australia'', or words approved by the Collector indicating that the cigarettes were manufactured in Australia;

(c) the brand or make of the cigarettes; and

(d) if the Collector has approved the placing of any additional markings on tins, packets or boxes of cigarettes manufactured by the manufacturer - those additional markings.

47(2)
Where tins, packets or boxes containing cigarettes are packed into outer containers, the immediate outer container shall be marked with the particulars required by the last preceding subregulation to be marked on each tin, packet or box and, in addition, with particulars of the number of cigarettes contained in the container.

47(3)
The manufacturer of cigarettes shall so mark a tin, packet, box or outer container containing cigarettes with the particulars required by whichever of the last two preceding subregulations is applicable that the particulars are easily readable.

47(4)
The number allotted to the factory and the number allotted to the State on a tin, packet, box or outer container containing cigarettes shall be enclosed in a circle, diamond or triangle, as follows;

A is the number allotted to the factory; and

B is the number allotted to the State.

Reg 49 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 49 formerly read:

The manufacturer of tobacco, cigars, cigarettes and snuff manufactured from unmanufactured tobacco delivered under subregulation (2) of regulation 21 of these regulations shall mark the immediate outer packages containing small tins, packets or boxes in which the goods are placed with the words ``For Export Only''.

Div 9 inserted by SR No 365 of 2000, reg 3 and Sch 2 item 2, effective 20 December 2000.

Reg 49AA inserted by SR No 365, reg 3 and Sch 2 item 2, effective 20 December 2000.

Pt 2A inserted by SLI No 195 of 2011, reg 3 and Sch 1 item 1, applicable in relation to circumstances that first exist on or after 1 December 2011.

S 49AAA inserted by SLI No 195 of 2011, reg 3 and Sch 1 item 1, applicable in relation to circumstances that first exist on or after 1 December 2011.

S 49AAB inserted by SLI No 195 of 2011, reg 3 and Sch 1 item 1, applicable in relation to circumstances that first exist on or after 1 December 2011.

S 49AAC inserted by SLI No 195 of 2011, reg 3 and Sch 1 item 1, applicable in relation to circumstances that first exist on or after 1 December 2011.

Reg 50(1) amended by SLI No 114 of 2014, reg 4 and Sch 2 item 1, by inserting para (zze), effective 25 July 2014.

Reg 50(1) amended by SLI No 190 of 2012, reg 3 and Sch 1 item 6, by substituting para (zzd), effective 4 August 2012. Para (zzd) formerly read:

(zzd) excise duty has been paid on beer manufactured in a microbrewery during a financial year, and the amount of refund paid during the financial year does not exceed:

(i) if the brewery is a microbrewery at the start of the financial year - $10,000; or

(ii) if the microbrewery first becomes a microbrewery after the start of the financial year - an amount worked out by:

(A) multiplying $10,000 by the number of days in the period starting when the brewery first becomes a microbrewery and ending at the end of the financial year; and

(B) dividing the result by 365.

Reg 50(1) amended by SLI No 195 of 2011, reg 3 and Sch 1 item 2, by substituting para (c) and (ca) for para (c), applicable in relation to circumstances that first exist on or after 1 December 2011. Para (c) formerly read:

(c) Excise duty has been paid through manifest error of fact or patent misconception of the law;

Reg 50(1) amended by SLI No 240 of 2008, reg 3 and Sch 1 items 1 and 2, by substituting paras (s), (sa), (sb) and (sc) for paras (n), (s), (sa), (sb) and (sc) and inserting "or excisable condensate" after "excisable crude petroleum oil" in para (t), effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008. Paras (n), (s), (sa), (sb) and (sc) formerly read:

(n) stabilised crude petroleum oil on which Excise duty has been paid:

(i) has been exported after 30 June 1983; or

(ii) has been sold in domestic free market sales after 31 December 1984;

(s) for a quantity of stabilised crude petroleum oil (unless paragraph (sc) applies to the oil):

(i) excise duty has been paid (whether before or after the commencement of this provision); and

(ii) because of an error in measurement or calculation of the quantity of the oil, the duty paid is more than the correct amount;

(sa) for stabilised crude petroleum oil produced by a person in a financial year:

(i) section 6B, 6C or 6D of the Excise Tariff Act 1921 applies; and

(ii) excise duty has been paid for oil entered for home consumption in a month of the financial year; and

(iii) a Collector is satisfied that the quantity of oil that is likely to be entered by the person for home consumption for the financial year will be less than a dutiable quantity;

(sb) for stabilised crude petroleum oil produced by a person in a financial year:

(i) section 6B, 6C or 6D of the Excise Tariff Act 1921 applies; and

(ii) excise duty for the oil for each month of the financial year has been ascertained under that section; and

(iii) the duty ascertained has been paid; and

(iv) the total duty paid is more than the total duty payable on the total quantity of oil entered by the person for home consumption during the financial year;

(sc) for stabilised crude petroleum oil produced by a person in a financial year:

(i) excise duty has been paid in relation to which a credited adjustment amount subsequently applies under section 6B, 6C or 6D of the Excise Tariff Act 1921; and

(ii) account is taken of the credited adjustment amount in a calculation under subsection 6B(3), 6C(3) or 6D(3), as appropriate, of that Act; and

(iii) the amount ascertained under that subsection to be the amount of duty for the oil to which the subsection applies (that is, relevant oil, new oil or intermediate oil, as the case may be) is a negative amount (that is, an amount less than zero);

Reg 50(1) amended by SLI No 174 of 2006, reg 3 and Sch 1 item 18, by repealing paras (e), (f), (zx) and (zy), effective 1 July 2006. Paras (e), (f), (zx) and (zy) formerly read:

(e) Australian wine or lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which Excise duty has been paid) is or are distilled in a distillery or by a vigneron;

(f) while subject to the CEO's control:

(i) Australian wine or lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which Excise duty is payable) is or are removed from an approved place to a distillery or the premises of a vigneron and distilled at that distillery or at those premises; or

(ii) lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which Excise duty is payable and being lees that are stored at an approved place) are so diluted by adding water that the alcoholic strength of the lees is reduced to not more than 9 per centum by volume of alcohol;

(zx) excise duty is payable on a recycled product that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and

(ii) is not recycled diesel fuel or recycled gasoline; and

(iii) is demonstrated to be for use for the purpose for which it was used before being recycled;

(iv) is delivered in accordance with a permission given under section 61C of the Act for the use for which it was recycled;

(zy) excise duty has been paid on a recycled product that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and

(ii) is not recycled diesel fuel or recycled gasoline; and

(iii) has been used for the purpose for which it was used before being recycled;

Reg 50(1) amended by SLI No 174 of 2006, reg 3 and Sch 1 items 5 to 10, by substituting "being goods mentioned in item 4 of Schedule 1; and" for "as prescribed by by-laws, being goods referred to in sub-item 13(A) of the Schedule to the Excise Tariff Act 1921; and" in para (tc)(i), substituting "being goods mentioned in item 4 of Schedule 1 and:" for "as prescribed by by-laws, being goods referred to in sub-item 13(A) of the Schedule to the Excise Tariff Act 1921 and:" in para (u), substituting "being goods mentioned in item 5 of Schedule 1 and:" for "as prescribed by by-laws, being goods referred to in sub-item 13(B) of the Schedule to the Excise Tariff Act 1921 and:" in para (ua), substituting "being goods mentioned in item 5 of Schedule 1; and" for "as prescribed by by-laws, being goods referred to in sub-item 13(B) of the Schedule to the Excise Tariff Act 1921; and" in para (ub)(i) and substituting "subitem 15.2" for "subitem 15(B)" in paras (zz)(i) and (zza)(i), effective 1 July 2006.

Reg 50(1) amended by SLI No 173 of 2006, reg 3 and Sch 1 items 1 and 2, by substituting para (d) and repealing paras (zg) to (zw), applicable in relation to fuel that is imported, manufactured or acquired on or after 1 July 2006. Paras (d) and (zg) to (zw) formerly read:

(d) the goods on which Excise duty has been paid have, by virtue of section 160A of the Act, become goods that are not liable to Excise duty;

(zg) duty is payable on a clean petroleum product that:

(i) is a clean fuel within the meaning of subsection 4 (1) of the Act; and

(ii) falls within a classification in item 11 or 12 in the Schedule to the Excise Tariff Act 1921; and

(iii) is suitable for use as a fuel in an internal combustion engine; and

(iv) is delivered, for use otherwise than as a fuel, in accordance with a permission given under section 61C of the Act that is expressed to be given for the purposes of ensuring the efficacy of the fuel as a solvent;

(zh) duty has been paid on a clean petroleum product, other than diesel fuel, that:

(i) is a clean fuel within the meaning of subsection 4 (1) of the Act; and

(ii) falls within a classification in item 11 or 12 in the Schedule to the Excise Tariff Act 1921; and

(iii) has been used only as a solvent;

(zi)-(zq) (Repealed by SLI No 58 of 2006)

(zr) (Repealed by SR No 180 of 2003)

(zs) (Repealed by SR No 180 of 2003)

(zt) excise duty is payable on petroleum, or shale spirit, that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and

(ii) is not gasoline; and

(iii) has a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus; and

(iv) is for either of the following demonstrated uses:

(A) as a solvent;

(B) another use (otherwise than as a fuel) approved by a Collector; and

(v) is delivered in accordance with a permission given under section 61C of the Act for a demonstrated use otherwise than as a fuel;

(zu) excise duty has been paid on petroleum, or shale spirit, that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and

(ii) is not gasoline; and

(iii) has a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus; and

(iv) is demonstrated to have been used:

(A) as a solvent;

(B) for another use (otherwise than as a fuel);

(zv) excise duty is payable on kerosene that:

(i) is a clean fuel within the meaning of subsection 4(1) of the Act; and

(ii) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and

(iii) is delivered in accordance with a permission given under section 61C of the Act for use, by a business entity, in an internal combustion engine used for the propulsion of a marine vessel;

(zw) excise duty has been paid on kerosene that:

(i) is a clean fuel within the meaning of subsection 4(1) of the Act; and

(ii) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and

(iii) has been used, by a business entity, in an internal combustion engine used for the propulsion of a marine vessel;

Reg 50(1) amended by SLI No 58 of 2006, reg 3 and Sch 1 item 2, by repealing paras (g), (o) to (r) inclusive, (zd) to (zf) inclusive and (zi) to (zq) inclusive, effective 22 March 2006. The paras formerly read:

(g) spirit on which Excise duty has been paid under sub-item (J) of item 2 in the Schedule to the Excise Tariff 1921 as amended and in force from time to time has been added to wine or to grape must used in the manufacture of wine and on 19 August 1970 the wine was in the stock, custody or possession of, or belonged to, a producer of the wine or, in connexion with a business carried on by another producer of wine, was in the stock, custody or possession of, or belonged to, that other producer;

(o) Excise duty has been paid under sub-item 2 (J) in the Schedule to the Excise Tariff 1921 on spirit of the kind referred to in that sub-item that was entered, or is to be deemed to have been entered, for home consumption after 8 o'clock in the evening by standard time in the Australian Capital Territory on 23 August 1983 and before 8 o'clock in the evening by standard time in the Australian Capital Territory on 22 June 1984;

(q) Excise duty has, in respect of any period during the period commencing on 24 August 1983 and ending at the expiration of 10 May 1985, been paid in accordance with paragraph 11 (E) (5), (6) or (7) in the Schedule to the Excise Tariff Act 1921 on goods, being fuel oil;

(r) Excise duty has been paid under subitem 11 (A) in the Schedule to the Excise Tariff Act 1921 on or before 30 June 1988 by a declared person for the purposes of the Prices Surveillance Act 1983, being a declared person specified in Schedule 2 to the Declaration under section 21 of the Act published by the Treasurer in Gazette No S330 on 22 August 1984, on kerosene that was entered for home consumption as kerosene for use in aircraft and that kerosene was so used after 30 June 1988;

(zd) diesel fuel on which excise duty is payable:

(i) is manufactured by the process of refining waste oils after 31 December 1995; and

(ii) is entered for home consumption before 1 January 2006;

(ze) duty is payable on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921; and

(ii) is delivered, in accordance with a permission given under section 61C of the Act, for blending with diesel fuel where the blend is for use in diesel engines operating at less than 1000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public; and

(iii) is delivered for home consumption before 1 January 2006;

(zf) duty has been paid on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921; and

(ii) has been blended with diesel fuel where the blend has been used in diesel engines operating at less than 1000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public; and

(iii) is entered, or is taken to be entered, for home consumption before 1 January 2006;

(zi) duty is payable on fuel that:

(i) is classified:

(A) as kerosene or heating oil for use as fuel in an internal combustion engine; or

(B) as stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Act, for use as fuel in an internal combustion engine; or

(C) as topped crude petroleum oil for use as fuel in an internal combustion engine; or

(D) to paragraph 11(E)(1), sub-subparagraph 11(I)(1)(b)(ii), sub-subparagraph 11(I)(2)(a) or 11(I)(3)(a) of the Schedule to the Excise Tariff Act 1921; and

(ii) is delivered, in accordance with a permission given under section 61C of the Act for use in gas turbine engines to generate electricity; and

(iii) is delivered for home consumption before 1 January 2006;

(zj) duty has been paid on fuel that:

(i) is classified:

(A) as kerosene or heating oil for use as fuel in an internal combustion engine; or

(B) as stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Act, for use as fuel in an internal combustion engine; or

(C) as topped crude petroleum oil for use as fuel in an internal combustion engine; or

(D) to paragraph 11(E)(1), sub-subparagraph 11(I)(1)(b)(ii), subparagraph 11(I)(2)(a) or 11(I)(3)(a) of the Schedule to the Excise Tariff Act 1921; and

(ii) has been used as a fuel in gas turbine engines to generate electricity; and

(iii) is entered, or is taken to be entered, for home consumption before 1 January 2006;

(zl) duty is payable on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921; and

(ii) is delivered, in accordance with a permission given under section 61C of the Act, for blending with fuel oil classified to subheading 2710.00.60 of the Schedule to the Customs Tariff Act 1995 or subitem 11(D) of the Schedule to the Excise Tariff Act 1921, on which duty has been paid and the blend is for use as a fuel otherwise than in an internal combustion engine; and

(iii) is delivered for home consumption before 1 January 2006;

(zn) duty has been paid on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921; and

(ii) has been blended with fuel oil classified to subitem 2710.00.60 of the Schedule to the Customs Tariff Act 1995 or subitem 11(D) of the Schedule to the Excise Tariff Act 1921, on which duty has been paid and the blend has been used as a fuel otherwise than in an internal combustion engine; and

(iii) is entered, or is taken to be entered, for home consumption before 1 January 2006;

(zp) duty was paid on fuel under subparagraph 11(A)(3)(a) of the Schedule to the Excise Tariff Act 1921 before 31 January 1998 or under subparagraph 11(H)(1)(a) or (2)(a) of the Schedule to the Excise Tariff Act 1921 between 31 January 1998 and 24 May 1998 (inclusive), and the fuel was sold for use as fuel in aircraft:

(i) between 25 May 1998 and 30 June 1998 (inclusive), for a price no greater than the price of the last sale by the seller before 25 May 1998, less 2.6 cents per litre; or

(ii) between 1 July 1998 and 31 July 1998 (inclusive), for a price no greater than the price of the last sale by the seller before 25 May 1998, less 15.692 cents per litre; or

(iii) on or after 1 August 1998, for a price no greater than the price of the last sale by the seller before 25 May 1998, less 15.682 cents per litre;

(zq) duty was paid on fuel under subparagraph 11(H)(1)(a) or (2)(a) of the Schedule to the Excise Tariff Act 1921 between 25 May 1998 and 30 June 1998 (inclusive), and the fuel was sold for use as fuel in aircraft:

(i) between 1 July 1998 and 31 July 1998 (inclusive), for a price no greater than the price of the last sale by the seller before 1 July 1998, less 13.092 cents per litre; or

(ii) on or after 1 August 1998, for a price no greater than the price of the last sale by the seller before 1 July 1998, less 13.082 cents per litre;

Reg 50(1) amended by SR No 180 of 2003, reg 3 and Sch 2 items 1 to 6, by omitting paras (p), (y), (zc), (zk), (zm) and (zr), effective 1 February 2004. The amendments do not apply in relation to an application for remission of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 February 2004. The paras formerly read:

(p) fuel oil on which Excise duty is payable is delivered for home consumption by virtue of a permission given under section 61C of the Act being a permission that is subject to a condition that the person to whom the permission is given:

(i) will use the fuel oil at a place that is not a natural gas area within the meaning of section 3A of the Liquefied Petroleum Gas (Grants) Act 1980; and

(ii) will use the fuel oil in the chemical reduction in herreshoff-type roasters of oxides and other compounds of nickel and cobalt in lateritic nickel ore to produce elemental nickel and cobalt;

(y) a petroleum product on which excise duty is payable:

(i) has the characteristics specified in subregulation 50(4A); and

(ii) is classified at the rate applicable:

(A) to subparagraph 11(C)(1)(a) or 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

(B) in Schedule 1 to the Excise Tariff Proposal No 1 (2003), to diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

(C) in Schedule 1 to the Excise Tariff Proposal No 1 (2003), to diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); and

(iii) is delivered, for use as a fuel otherwise than in an internal combustion engine, in accordance with a permission given under section 61C of the Act;

(zc) fuel oil on which excise duty is payable:

(i) is delivered for home consumption in accordance with a permission given under section 61C of the Act; and

(ii) is for use at a place:

(A) that is not supplied by natural gas; or

(B) at which natural gas is not readily available; or

(C) at which the ready availability of natural gas has been temporarily interrupted by an event beyond the user's control; and

(iii) is for use as a chemical reactant in the calcination part of the Bayer process for refining bauxite into alumina;

(zk) duty is payable on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921; and

(ii) is delivered, in accordance with a permission given under section 61C of the Act, for blending with a petroleum product which is eligible for remission of excise duty, or on which excise duty has been remitted in accordance with paragraph 50 (1)(y) and the blend is for use as a fuel otherwise than in an internal combustion engine; and

(iii) is delivered for home consumption before 1 January 2006;

(zm) duty has been paid on fuel that:

(i) is classified to sub-subparagraph 11(I)(1)(b)(ii) of the Schedule to the Excise Tariff Act 1921; and

(ii) has been blended with a petroleum product which is eligible for remission of excise duty, or on which excise duty has been remitted in accordance with paragraph 50(1)(y) and the blend has been used as a fuel otherwise than in an internal combustion engine; and

(iii) is entered, or is taken to be entered, for home consumption before 1 January 2006;

(zr) excise duty is payable on diesel fuel that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and

(ii) is for any of the following demonstrated uses:

(A) as a solvent;

(B) in road construction (otherwise than as a fuel);

(C) as a mould release agent (otherwise than as a fuel);

(D) another use (otherwise than as a fuel) approved by a Collector; and

(iii) is delivered in accordance with a permission given under section 61C of the Act for a demonstrated use otherwise than as a fuel;

Reg 50(1) amended by SR No 203 of 2003, reg 3 and Sch 1 items 1 to 3, by substituting paras (y)(ii), (zi)(i) and (zj)(i), effective 1 July 2003. Paras (y)(ii), (zi)(i) and (zj)(i) formerly read:

(y) is classified to subparagraph 11(C)(1)(a) or 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921; and

(zi) is classified to subparagraphs 11(B)(1)(a) and 11(B)(2)(a), paragraphs 11(E)(1), 11(F)(1), and 11(G)(2), sub-subparagraph 11(I)(1)(b)(ii), and subparagraphs 11(I)(2)(a) and 11(I)(3)(a) of the Schedule to the Excise Tariff Act 1921; and

(zj) is classified to subparagraphs 11(B)(1)(a) and 11(B)(2)(a), paragraphs 11(E)(1), 11(F)(1), and 11(G)(2), sub-subparagraph 11(I)(1)(b)(ii), and subparagraphs 11(I)(2)(a) and 11(I)(3)(a) of the Schedule to the Excise Tariff Act 1921; and

Reg 50(1) amended by SR No 180 of 2003, reg 3 and Sch 1 items 2 to 9, by omitting paras (m), (w), (x), (z), (zs) and (zze), substituting ", other than diesel fuel," after "product" in para (zh), substituting "365." for "365;" in para (zzd)(ii)(B), effective 1 July 2003. The amendments made do 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. Paras (m), (w), (x), (z), (zs) and (zze) formerly read:

(m) diesel fuel on which Excise duty has been paid has been sold to a person who is the holder of a certificate within the meaning of the Diesel Fuel Taxation (Administration) Act 1957 for use otherwise than in propelling road vehicles on public roads and:

(i) the price at which the diesel fuel was sold to that person was a price that did not include an amount in respect of Excise duty; or

(ii) if the price at which the diesel fuel was sold to that person was a price that did include an amount in respect of Excise duty, an amount equal to the amount of Excise duty has been refunded or credited to that person;

(w) excise duty has been paid under subparagraph 11(C)(1)(a) or 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921 on diesel fuel:

(i) that, on or after 1 July 1992, a person has purchased for use by a ship that is 60 metres or more in length and is of a kind defined as a trading ship in the Ships (Capital Grants) Act 1987; and

(ii) in respect of which the person certifies to the CEO that, except for the person's claim for rebate, no other remission, rebate, refund or drawback has been, is being or will be, claimed;

(x) excise duty has been paid on diesel fuel:

(i) that, on or after 1 January 1990, a person has purchased solely for use as an ingredient in the manufacture of explosives; and

(ii) in respect of which the person certifies to the CEO that, except for the person's claim for rebate, no other remission, rebate, refund or drawback has been, is being or will be claimed;

(z) a petroleum product:

(i) that has the characteristics specified in subregulation 50(4A); and

(ii) on which excise duty has been paid under subparagraph 11(C)(1)(a) or 11(C)(2)(a) in the Schedule to the Excise Tariff Act 1921;

has been used after 30 June 1995 as a fuel otherwise than in an internal combustion engine;

(zs) excise duty has been paid on diesel fuel that:

(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and

(ii) is demonstrated to have been used:

(A) as a solvent;

(B) in road construction (otherwise than as a fuel);

(C) as a mould release agent (otherwise than as a fuel);

(D) for another use (otherwise than as a fuel);

(zze) excise duty has been paid on fuel oil that:

(i) is delivered for home consumption on or after 1 July 2003; and

(ii) was used at a place:

(A) that is not supplied by natural gas; or

(B) at which natural gas is not readily available; or

(C) at which the ready availability of natural gas has been temporarily interrupted by an event beyond the user's control; or

(D) at which not enough natural gas is available or to which not enough natural gas can be delivered; and

(iii) was used in connection with producing steam, at a place at which mining operations relating to bauxite or the Bayer beneficiation process for refining bauxite into alumina are undertaken, for:

(A) generating electricity to be used in mining operations relating to bauxite or alumina; or

(B) generating electricity for a mining town the existence of which is necessary to allow mining operations relating to bauxite or alumina to take place; or

(C) use in the Bayer beneficiation process for refining bauxite into alumina in the course of mining operations.

Reg 50(1) amended by SR No 351 of 2002, reg 3 and Sch 1 items 1 and 2, by substituting "365;" for "365." in para (zzd)(ii)(B) and inserting para (zze), effective 20 December 2002.

Reg 50(1) amended by SR No 365 of 2000, reg 3 and Sch 2 item 3, by substituting "or" for "and" at the end of subpara (zc)(ii)(B), and inserting subpara (zc)(ii)(C), effective 20 December 2000.

Reg 50(1) amended by SR No 365 of 2000, reg 3 and Sch 1 items 4 and 5, by inserting para (zzb), effective 1 July 2000.

Reg 50(1) amended by SR No 297 of 2000, reg 3 Sch 1 items 1 and 2, by inserting para (zz) and (zza), effective 1 January 2001.

Reg 50(1) amended by SR No 183 of 2000, reg 3 Sch 1 items 1 and 2, by inserting paras (ta), (tb), (tc) and (ub), effective 1 July 2000.

Reg 50(1) amended by SR No 265 of 1999, reg 3 and Sch 1 items 1 to 3, by omitting para (zo), amending para (zq) by substituting "per litre;" for "per litre." at the end, and by inserting para (zr) to (zy), effective 15 November 1999. Para (zo) formerly read:

(zo) duty has been paid on a petroleum product that:

(i) is a clean fuel; and

(ii) falls within a classification in item 11 or 12 of the Schedule to the Excise Tariff Act 1921; and

(iii) has been packaged, after delivery into home consumption, into a package of not more than 210 litres capacity; and

(iv) has been sold, so packaged, for use as a solvent;

Reg 50(1) amended by SR No 213 of 1999, reg 3 and Sch 1 items 1 and 2, by substituting "solvent;" for "solvent." at the end of para (zo), and inserting para (zp) and (zq), effective 16 September 1999.

Reg 50(2) repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 50(2) formerly read:

50(2)
For the purposes of paragraphs (e) and (f) of subregulation (1):

distillery
means the premises of a person who is the holder of a spirit maker's licence granted under the Distillation Act 1901.

vigneron
means a person who is the holder of a vigneron's licence granted under the Distillation Act 1901.

Reg 50(4) repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 50(4) formerly read:

50(4)
For the purposes of paragraph (1)(q), fuel oil means a petroleum product:

(a) that has a density equal to or exceeding 0.900 at 15° centigrade as determined by ASTM 1298; or

(b) that has a density of less than 0.900 at 15° centigrade as determined by ASTM 1298 and:

(i) has a maximum cetane index of 35 as determined by ASTM D976;

(ii) in respect of the heaviest 10% of a particular volume of fuel tested, has a minimum value of 0.35% mass of carbon residue on 10% distillation residue as determined by ASTM D189 or D524;

(iii) has a minimum pour point of 15°centigrade as determined by ASTM D97;

(iv) has a minimum sulphur content of 1.5% mass as determined by ASTM D129; or

(v) has a minimum viscosity of 10 centistokes (cSt) at 40° centigrade as determined by ASTM D445.

Reg 50(4AA) amended by SLI No 240 of 2008, reg 3 and Sch 1 items 3 to 5, by substituting "A × 4B; or" for "A × B; or" in para (a), inserting para (ba) and substituting "section 6B, 6C, 6CA or 6D" for "section 6B, 6C or 6D" in the definition of "B", effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

Reg 50(4AB) amended by SLI No 240 of 2008, reg 3 and Sch 1 items 6 and 7, by substituting "section 6B, 6C, 6CA or 6D" for "section 6B, 6C or 6D" in the definition of "credited adjustment amount" and substituting " old " for " relevant " in the definition of "relevant oil", effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

Reg 50(4A) amended by SR No 180 of 2003, reg 3 and Sch 1 item 10, by substituting "paragraph (1)(y)," for "paragraphs (1)(y) and (z),", effective 1 July 2003. The amendment made 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 50(5) repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 50(5) formerly read:

50(5)
In subregulations (4) and (4A), a reference to ASTM followed by a number is a reference to a test so numbered as prescribed by the American Society for Testing and Materials and set out in Section 5 of the Annual Book of ASTM Standards (1986 revision) published in 1986 by the American Society for Testing and Materials at Philadelphia, Pennsylvania in the United States of America.

[ CCH Note: Reg 50(5) is amended by SR No 180 of 2003, reg 3 and Sch 1 item 8, by substituting "subregulation (4)," for "subregulations (4) and (4A),", effective 1 February 2004. The amendment does not apply in relation to an application for remission of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 February 2004.]

Reg 50(6) substituted by SLI No 174 of 2006, reg 3 and Sch 1 item 11, effective 1 July 2006. Reg 50(6) formerly read:

50(6)
For the purposes of paragraph (1)(v), petrol has the same meaning as in regulation 161.

Reg 50(7) omitted by SR No 180 of 2003, reg 3 and Sch 1 item 11, effective 1 July 2003. The amendment made 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 50(7) formerly read:

50(7)
For paragraph (1)(zze): mining operations and mining town have the same meanings as in section 164 of the Customs Act 1901, as in force immediately before the commencement of this subregulation.

Reg 50(7) inserted by SR No 351 of 2002, reg 3 and Sch 1 item 3, effective 20 December 2002.

Reg 50A inserted by SLI No 174 of 2006, reg 3 and Sch 1 item 12, effective 1 July 2006.

Reg 52AAAA repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 52AAAA formerly read:

52AAAA(1)
For paragraph 78AAAA (2) (a) of the Act, the Industry Minister may approve a plant at which naphtha is produced if the plant is designed to demonstrate the application of particular technology for the extraction of hydrocarbons from shale.

52AAAA(2)
The approval of a plant is not affected by the later commencement of production of naphtha by a separately operating commercial plant which makes use of the same technology as the approved plant.

52AAAA(3)
For subregulation (2), separately operating commercial plant means a plant, the operations of which are performed independently of those of the approved plant despite:

(a) any degree of commonality of ownership; and

(b) any sharing of premises by the plants.

52AAAA(4)
The following provisions of this regulation are made for subsection 78AAAA (1) of the Act.

52AAAA(5)
An application under that subsection must:

(a) be signed by or on behalf of the applicant; and

(b) state the volume of naphtha that is the subject of the application (the application volume ); and

(c) state the volume of unleaded gasoline that can be obtained from the application volume, according to whether the refinery in Australia where the gasoline was obtained includes an isomerisation unit; and

(d) be given to a Collector within 12 months of delivery of the application volume to that refinery.

52AAAA(6)
The volume of unleaded gasoline that can be obtained from a volume of naphtha is:

(a) if the equipment for obtaining the gasoline includes an isomerisation unit - 89.73% of the volume of the naphtha; or

(b) if the equipment for obtaining the gasoline does not include an isomerisation unit - 90.11% of the volume of the naphtha.

52AAAA(7)
The amount of excise duty payable on the volume of unleaded gasoline that can be obtained from a volume of naphtha is worked out using the rate of duty applying on the date of the delivery of that volume of naphtha to the refinery where it was used to obtain gasoline.

52AAAA(8)
An applicant is not entitled to a payment for naphtha unless the application volume was used to obtain unleaded gasoline at a refinery in Australia.

52AAAA(9)
For assessing an application, a Collector may give the applicant a notice to produce records or give additional information, or both, within the period specified in the notice or such further period as the Collector, in writing, allows.

52AAAA(10)
An applicant who does not comply with a notice given under subregulation (9) is taken to have withdrawn the application.

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.

Reg 52AA omitted by SR NO 180 of 2003, reg 3 and Sch 1 item 12, 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 52AA formerly read:

REBATE NOT PAYABLE IN RESPECT OF CERTAIN DIESEL FUEL  
52AA
A rebate is not payable to a person under subsection 78A (1) of the Act in respect of diesel fuel purchased by the person earlier than 12 months before 1 August 1987, being the date of the repeal of regulation 51A.

Reg 52A omitted by Sr 159 of 2000, reg 3 Sch 1 item 2, effective 1 July 2000. Reg 52A formerly read:

RATE OF REBATE OF DUTY IN RESPECT OF DIESEL FUEL  
52A
For the purposes of subsection 78A (5) of the Act, the rate of rebate in respect of any diesel fuel is $0.07341 per litre.

Reg 52B(1) repealed by SLI No 240 of 2008, reg 3 and Sch 1 item 9, effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008. Reg 52B(1) formerly read:

52B(1)
Where a rebate of excise duty is allowed in respect of stabilized crude petroleum oil (in this regulation referred to as oil ) in the circumstance referred to in paragraph 50(1)(n), the amount of rebate that may be allowed for the purposes of subsection 78(1) of the Act to a person in respect of oil exported or sold as a domestic free market sale by the person during the period specified in column 2 of an item in the following table is the amount determined in accordance with such of the rates set out in column 3 of that item as are applicable having regard to the volume of oil so exported or sold as a domestic free market sale:

Table

Table

		Rates
Item	Period	Volume of oil in respect of which rate is applicable	Amount per kilolitre
			$
1	Financial year commencing on 1 July 1983	In respect of so much of the oil exported by a person as does not exceed 642,301.5 kilolitres	8.21586369
		In respect of so much of the oil exported by a person as exceeds 642,301.5 kilolitres but does not exceed 818,483.1 kilolitres	8.34210672
		In respect of so much of the oil exported by a person as exceeds 818,483.1 kilolitres	Nil
2	Period commencing on 1 July 1984 and ending on the expiration of 31 December 1984	In respect of so much of the oil exported by a person as does not exceed 786,441.7 kilolitres	7.89019491
		In respect of so much of the oil exported by a person as exceeds 786,441.7 kilolitres but does not exceed 970,889.8 kilolitres	12.4914896
		In respect of so much of the oil exported by a person as exceeds 970,889.8 kilolitres	Nil
3	Period commencing on 1 January 1985 and ending at the expiration of 31 December 1985	In respect of so much of the oil exported or sold as a domestic free market sale by a person as does not exceed 3,963,514.1 kilolitres	11.795095463
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 3,963,514.1 kilolitres but does not exceed 4,067,713.1 kilolitres	3.810756149
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 4,067,713.1 kilolitres	Nil
4	Period commencing on 1 January 1986 and ending at the expiration of 31 August 1986	In respect of so much of the oil exported or sold as a domestic free market sale by a person as does not exceed 726,758.1 kilolitres	6.155500104
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 726,758.1 kilolitres but does not exceed 761,906.3 kilolitres	375.115345878
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 761,906.3 kilolitres	Nil
5	Period commencing on 1 September 1986 and ending at the expiration of 30 September 1986	In respect of so much of the oil exported or sold as a domestic free market sale by a person as does not exceed 220,287.0 kilolitres	32.583220708
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 220,287.0 kilolitres but does not exceed 295,587.5 kilolitres	8.805459592
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 295,587.5 kilolitres	Nil
6	Period commencing on 1 October 1986 and ending at the expiration of 31 October 1986	In respect of so much of the oil exported or sold as a domestic free market sale by a person as does not exceed 366,793.10 kilolitres	31.996111214
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 366,793.10 kilolitres but does not exceed 562,311.0 kilolitres	40.514907996
		In respect of so much of the oil exported or sold as a domestic free market sale by a person as exceeds 562,311.0 kilolitres	Nil

Reg 52B(4) amended by SLI No 240 of 2008, reg 3 and Sch 1 item 10, by substituting "6C, 6CA" for "6C", effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

Reg 52C inserted by SLI No 151 of 2012, reg 3 and Sch 2 item 1, effective 1 July 2012.

Former reg 52C repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 52C formerly read:

REGULATION 52C REFUND ON FUEL OIL  
52C
The amount of refund that may be allowed for the purposes of subsection 78(1) of the Act to a person in respect of Excise duty that has been paid as specified in paragraph 50(1)(q) is an amount per litre that is equal to the difference between the amount of Excise duty per litre so paid and the amount of Excise duty per litre payable on fuel oil under paragraph 11(E) (4) in the Schedule to the Excise Tariff Act 1921 at the time the fuel oil on which Excise duty was paid as so specified was entered for home consumption.

Reg 52D inserted by SLI No 151 of 2012, reg 3 and Sch 2 item 1, effective 1 July 2012.

Former reg 52D repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 52D formerly read:

REGULATION 52D REFUND ON KEROSENE FOR USE IN AIRCRAFT  
52D
The amount of refund that may be allowed for the purposes of subsection 78(1) of the Act to a person in respect of Excise duty that has been paid as specified in paragraph 50(1)(r) is an amount per litre equal to the amount per litre of Excise duty so paid.

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.

Reg 52F omitted by SR NO 180 of 2003, reg 3 and Sch 1 item 14, 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 produce purchased before 1 July 2003. Reg 52F formerly read:

RATE OF REBATE IN RESPECT OF DIESEL FUEL USED AS AN INGREDIENT IN EXPLOSIVES  
52F
The amount of any rebate of Excise duty paid on diesel fuel in the circumstance referred to in paragraph 50(1)(x) is to be based on the rate of Excise duty applicable to that diesel fuel at the date it was purchased by the applicant for rebate.

Reg 52G repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 52G formerly read:

REGULATION 52G AMOUNT OF REMISSION , REBATE OR REFUND FOR CERTAIN PETROLEUM PRODUCTS  
52G(1)
The amount of remission, rebate or refund of excise duty on a petroleum product, having the characteristics specified in subregulation 50(4A), in the circumstances referred to in paragraph 50(1)(y) is the amount worked out using the formula:

volume × (primary rate − secondary rate),

where:

volume means the volume, in litres, of the petroleum product.

primary rate means the rate of duty applicable to goods described in Schedule 1 to the Excise Tariff Proposal No 1 (2003) as diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining).

secondary rate means the rate of excise duty applicable to goods classified to subparagraph 11(B)(2)(b) in that Schedule.

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Reg 52G(1) amended by SR No 203 of 2003, reg 3 and Sch 1 item 4, by substituting the definition of ``primary rate'', effective 1 July 2003. The definition formerly read:

primary rate means the rate of excise duty applicable to goods classified to subparagraph 11 (C) (2) (a) in the Schedule to the Excise Tariff Act 1921.

Reg 52G(1) amended by SR No 180 of 2003, reg 3 and Sch 1 item 15, by omitting ``or (z)'' after ``paragraph 50(1)(y)'', 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.

52G(2)
For the purposes of calculating the amount of any rebate or refund under subregulation (1), the amount of the rebate or refund is based on the primary rate and the secondary rate applicable:

(a) at the date on which the petroleum product was entered for home consumption; or

(b) if the date referred to in paragraph (a) is not known, at the date on which the petroleum product was purchased by the applicant for the rebate or the refund.

[ CCH Note: Reg 52G is omitted by SR No 180 of 2003, reg 3 and Sch 2 item 9, effective 1 February 2004. The amendment does not apply in relation to an application for remission of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 February 2004.]

Reg 52GA repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 52GA formerly read:

REGULATION 52GA AMOUNT OF REMISSION, REBATE OR REFUND FOR CERTAIN PETROLEUM PRODUCTS USED IN GAS TURBINES  
52GA(1)
The amount of remission, rebate or refund of excise duty on fuel referred to in paragraphs 50(1)(zi) and (zj) is the amount worked out using the formula:

volume × (primary rate − secondary rate)

where:

volume
means the volume, in litres, of the fuel.

primary rate
means the rate of duty applicable to goods described in Schedule 1 to the Excise Tariff Proposal No 1 (2003) as diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining).

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Definition of ``primary rate'' substituted by SR No 203 of 2003, reg 3 and Sch 1 item 5, effective 1 July 2003. The definition formerly read:

primary rate
means the rate of excise duty applicable to goods classified to subparagraph 11 (B) (1) (a) in the Schedule to the Excise Tariff Act 1921.

secondary rate
means the rate of excise duty applicable to goods classified to subparagraph 11(B)(1) (b) in that Schedule.

52GA(2)
To calculate the amount of any rebate or refund under subregulation (1), the amount of the rebate or refund is based on the primary rate and the secondary rate applicable:

(a) at the date on which the fuel was entered for home consumption; or

(b) if the date referred to paragraph (a) is not known, at the date on which the fuel was purchased by the applicant for the rebate or refund.

Reg 52H repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 52H formerly read:

REGULATION 52H REFUND ON FUEL FOR USE IN AIRCRAFT  
52H(1)
The amount of refund of excise duty on fuel mentioned in subparagraph 50(1)(zp)(i) is 2.6 cents per litre.

52H(2)
The amount of refund of excise duty on fuel mentioned in subparagraph 50(1)(zp)(ii) or (iii) is 15.692 cents per litre.

52H(3)
The amount of refund of excise duty on fuel mentioned in paragraph 50(1)(zq) is 13.092 cents per litre.

52H(4)
An amount of refund of excise duty on fuel mentioned in paragraph 50(1)(zp) or (zq) is payable to the person who first sells the fuel for a reduced price.

52H(5)
In subregulation (4), reduced price , for a sale, means a price no greater than the price mentioned in the subparagraph in subregulation 50(1) that applies to the sale.

52H(6)
However, for fuel to which both subparagraphs 50(1)(zp)(i) and (ii), or 50(1)(zp)(i) and (iii), apply:

(a) a refund of 2.6 cents per litre is payable to the person who makes the sale mentioned in subparagraph 50(1)(zp)(i); and

(b) a refund of 13.092 cents per litre is payable to the person who makes the sale mentioned in subparagraph 50(1)(zp)(ii) or (iii).

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Reg 52H inserted by SR No 213 of 1999, reg 3 and Sch 1 item 3, effective 16 September 1999.

Reg 52J repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 52J formerly read:

REGULATION 52J AMOUNT OF REMISSION FOR DIESEL FUEL MANUFACTURED BY REFINING WASTE OILS  
52J
The amount of remission of excise duty on diesel fuel in the circumstances referred to in paragraph 50(1) (zd) is the amount worked out using the formula:

volume × rate × 0.20,

where:

volume
means the volume, in litres, of the diesel fuel.

rate
means the rate of excise duty applicable to the diesel fuel.

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Definition of ``rate'' substituted by SR No 203 of 2003, reg 3 and Sch 1 item 6, effective 1 July 2003. The definition formerly read:

rate
means the rate of excise duty applicable to goods classified to subparagraph 11 (C) (2) (a) in the Schedule to the Excise Tariff Act 1921.

Reg 53(1) amended by SR No 83 of 2001, reg 3 and Sch 1 item 1, by substituting "by-law - within 12 months after the date on which that by-law was made; or" for "Departmental By-law - within 12 months after the date on which that By-law was made; or" in para (a), effective 4 May 2001.

Reg 53(3) repealed by SLI No 59 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 53(3) formerly read:

53(3)
A refund of Excise duty shall not be allowed in the circumstance specified in paragraph 50 (1) (o) unless an application for the refund in accordance with regulation 52 is delivered to a Collector not later than 30 June 1985.

Reg 53(5) inserted by SLI No 114 of 2014, reg 4 and Sch 2 item 3, effective 25 July 2014.

Reg 54 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 54 formerly read:

54(1)
A remission or refund of Excise duty shall not be allowed in a circumstance specified in paragraph 50(1)(a), (b) or (db) unless the goods (not being goods that were pillaged, lost or destroyed, while subject to the CEO's control) are destroyed under the supervision of an officer.

54(2)
Where a manufacturer requests that the services of an officer be made available in order to supervise the destruction of goods to which paragraph 50(1)(a) or (b) applies, the manufacturer shall pay to a Collector a charge calculated at the rate prescribed by regulation 209A.

Reg 56 amended by SLI No 174 of 2006, reg 3 and Sch 1 item 13, by substituting "container." for "container as determined under section 77B of the Act at the time it was entered for home consumption.", effective 1 July 2006.

Reg 57 omitted by SR No 180 of 2003, reg 3 and Sch 1 item 16, effective 1 July 2003. The amendment made 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 57 formerly read:

DIESEL FUEL ELIGIBILITY FOR REFUND  
57
A refund of Excise duty shall not be allowed in a circumstance specified in paragraph (m) of subregulation (1) of regulation 50 unless a rebate under the Diesel Fuel Taxation (Administration) Act 1957 has not been paid in respect of the diesel fuel on which Excise duty was paid.

Reg 57AA(5) amended by SLI No 174 of 2006, reg 3 and Sch 1 item 14, by substituting "subregulation 50(6)." for "regulation 161.", effective 1 July 2006.

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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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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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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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.

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.

Reg 57C 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 57C formerly read:

HOW TO COMPLY WITH REGULATIONS 57AB AND 57B  
57C(1)
An applicant complies with the requirement under regulation 57A or 57B to give an officer a record if the applicant gives the officer:

(a) the document constituting the record; or

(b) if the document is not a public document within the meaning of the Evidence Act 1995 - a copy of the document certified by an appropriate person to be a true copy.

57C(2)
For paragraph (1) (b), an appropriate person is a person before whom a statutory declaration may be made under the Statutory Declarations Act 1959.

57C(3)
A document mentioned in subregulation (1), given to an officer doing duty in relation to diesel fuel rebate for an application made after 1 January 1998, is taken to be validly given for any subsequent application as long as the information in the document remains correct.

57C(4)
Regulation 57A does not apply to an applicant who had been paid diesel fuel rebate under the Act as in force before the commencement of that regulation.

Reg 76(1) amended by SLI No 195 of 2011, reg 3 and Sch 1 item 3, by repealing para (c), applicable in relation to circumstances that first exist on or after 1 December 2011. Para (c) formerly read:

(c) liquefied petroleum gas obtained from unstabilized crude petroleum oil or from naturally occurring petroleum gas;

Reg 76(1) amended by SLI No 240 of 2008, reg 3 and Sch 1 item 11, by inserting para (ba), effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

Reg 77(1) amended by SLI No 195 of 2011, reg 3 and Sch 1 item 4, by omitting "liquefied petroleum gas obtained from unstabilized crude petroleum oil or from naturally occurring petroleum gas," after "other than coal, condensate,", applicable in relation to circumstances that first exist on or after 1 December 2011.

Reg 77(1) amended by SLI No 240 of 2008, reg 3 and Sch 1 item 12, by inserting "condensate," after "coal," in the definition of "excisable goods", effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

Reg 78(3) amended by SLI No 173 of 2006, reg 3 and Sch 1 items 3 and 4, by inserting para (c), applicable in relation to fuel that is imported, manufactured or acquired on or after 1 July 2006.

Reg 79(1) amended by SLI No 126 of 2013, reg 4 and Sch 2 item 6, by inserting "and regulation 79A", effective 18 June 2013.

Reg 79(7) amended by SLI No 126 of 2013, reg 4 and Sch 2 item 7, by inserting the note at the end, effective 18 June 2013.

Reg 79(7) amended by SLI 10 of 2013, reg 3 and Sch 1 item 1, by substituting "60th" for "30th" in para (c), effective 16 February 2013.

Reg 79(7) amended by SR No 366 of 2000, reg 3 and Sch 1 items 1 to 3, by substituting para (a), (b) and (ba) for (a) and substituting ``document shown to the proprietor under subpara (a)(ii) or the particulars given to the proprietor under subpara (b)(ii),'' for ``document'' in para (c), effective 20 December 2000. Reg 79(7)(a) formerly read:

(a) that goods shall not be sold in the shop to a person unless that person is a relevant traveller and produces to the proprietor a ticket, or other document approved by a Collector for the purposes of paragraph 61D(7)(b) of the Act, that is evidence that the person is entitled to make the international flight or voyage in relation to which that person is a relevant traveller;

Reg 79(8) amended by SR No 366 of 2000, reg 3 and Sch 1 items 4 to 6, by substituting para (a), (aa) and (ab) for para (a), substituting para (d)(i) and omitting ``subject to paragraph (f)'' from para (d)(ii), effective 20 December 2000. Para (a) formerly read:

(a) the person to whom the goods are sold in the shop must:

(i) be a relevant traveller; and

(ii) show to the proprietor a ticket or similar travel document approved by the Collector for the purposes of paragraph 61D(7)(b) of the Act;

Para (d)(i) formerly read:

(i) deliver one copy, with the goods, to the relevant traveller; and

Reg 79(14) substituted by SR No 366 of 2000, reg 3 and Sch 1 item 7, effective 20 December 2000. Reg 79(14) formerly read:

(14)
At the time of buying duty free goods at an outwards duty free shop, a relevant traveller must sign a recognition, in an approved form, of the traveller's obligations concerning the export of the goods.

Reg 79A inserted by SLI No 126 of 2013, reg 4 and Sch 2 item 8, effective 18 June 2013.

Reg 80 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 80 formerly read:

For the purposes of subsection 58E(1) of the Act, airport shop goods sold to relevant travellers in an inwards duty free shop are prescribed goods.

Reg 81(4)(d) substituted by SR No 83 of 2001, reg 3 and Sch 1 item 2, effective 4 May 2001. Para (d) formerly read:

(d) shall be lodged with a Collector for the State or Territory in which the inwards duty free shop is situated.

Reg 81(7) amended by SR No 83 of 2001, reg 3 and Sch 1 item 3, by substituting para (c)(i), effective 4 May 2001. Para (c)(i) formerly read:

(i) the amounts of alcoholic liquor, tobacco products and perfume that may be entered for home consumption by a relevant traveller free of duties of Customs and of duties of Excise; and

Reg 81(7)(a), (aa) and (ab) substituted for para 81(7)(a) by SR No 366 of 2000, reg 3 and Sch 1 item 8, effective 20 December 2000. Para (a) formerly read:

(a) that goods shall not be sold in the shop to a person unless that person is a relevant traveller and produces to the proprietor a ticket or other document that is evidence that the person has arrived in Australia on an international flight;

Part VI repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Div 1 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 83A repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 83A formerly read:

In this Division, fortifying spirit has the same meaning as in Part VIA of the Distillation Act 1901.

Reg 84 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 84 formerly read:

Australian spirits may be delivered from an approved place, distillery or vigneron's spirit store for fortifying Australian wine or Australian grape must if the wine or grape must is manufactured wholly from grapes, products of grapes or grapes and products of grapes.

Reg 86 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 86 formerly read:

A person shall not use Australian spirits for fortifying Australian wine or Australian grape must unless the approval of the Collector has been obtained.

Reg 92 repealed by SLI No 14 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 92 formerly read:

92(1)
The spirits shall not be used otherwise than for fortifying Australian wine or Australian grape must and shall not be mixed with the wine or grape must except by authority.

92(2)
An officer may take samples and test the alcoholic strength of the wine or grape must before and after mixing.

Div 1A omitted by SR 278 of 2000, reg 3 Sch 1 item 2, effective 1 July 2000.

S 93 omitted by SR 278 of 2000, reg 3 Sch 1 item 2, effective 1 July 2000. S 93 formerly read:

VOLUME PRESCRIBED FOR THE PURPOSES OF PARAGRAPH 58(5)(A) OF THE ACT: CONTAINERS CONTAINING BRANDY  
93
For the purposes of paragraph 58(5)(a) of the Act, a volume of 25 litres is prescribed in respect of containers that contain brandy, described in the Schedule to the Excise Tariff Act 1921, produced in Australia.

Div 2 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 96 repealed by SLI NO 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 96 formerly read:

96(1)
Every person who desires to use spirits for making vinegar must make an application in writing to the Collector for permission to do so and furnish the following particulars:

(a) Name, in full, of applicant;

(b) Occupation;

(c) Place where vinegar factory is situated;

(d) Description of plant.

96(2)
The Collector may approve of the application, or may refuse it.

Reg 97 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 96 formerly read:

If the application be approved by the Collector, the applicant shall give security, to the satisfaction of the Collector, for compliance with these regulations.

Reg 98 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 98 formerly read:

When security has been given, the Collector may grant to the applicant written permission to obtain spirits for use in making vinegar in the applicant's factory, and the applicant shall then be deemed a vinegar manufacturer.

Reg 100 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 100 formerly read:

No greater quantity of spirits shall be removed to a vinegar factory than is required for one day's operation, and such quantity of spirits shall be treated as hereinafter directed on the same day as it is received into the vinegar factory. The Collector may, subject to conditions to be specified, permit the removal of greater quantities.

Reg 104 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 104 formerly read:

The spirits, after being received into the factory, shall be denatured by being mixed as follows:

(a) one volume of spirit containing 57 per centum by volume of alcohol shall be mixed with not less than one volume of beer, three volumes of water and one volume of vinegar containing not less than 5 per centum of absolute acetic acid;

(b) one volume of spirit containing 57 per centum by volume of alcohol shall be mixed with not less than four volumes of wine containing not more than 16 per centum by volume of alcohol, and one volume of vinegar containing not less than 2.5 per centum of absolute acetic acid; or

(c) one volume of spirit containing 57 per centum by volume of alcohol shall be mixed with 1 per centum of glacial acetic acid and then diluted so that the mixture shall not contain more than 12 per centum by volume of alcohol.

Reg 105 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 105 formerly read:

Beer or yeast water may be substituted for water, and the proportion of any substance other than spirits may be increased to any extent, and weaker vinegar may be used if the volume is proportionately increased.

Reg 106 repealed bySLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 106 formerly read:

The Collector may grant permission for the use of any mixture, other than those above-mentioned, which will secure the proper denaturing of the spirit.

Reg 107 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 107 formerly read:

After dilution, the liquor shall be put into the generators as soon as practicable.

Reg 108 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 108 formerly read:

Spirits entered for use in the manufacture of vinegar shall be used for that purpose and for no other purpose.

Reg 109 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 109 formerly read:

No matter which will hinder or stop the spirits from becoming oxidized shall at any time be put into any liquid used in the making of vinegar.

Reg 110 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 110 formerly read:

No Still shall be allowed upon the premises of any vinegar manufacturer unless by the permission of the Collector.

Reg 112 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 112 formerly read:

Officers shall at any time have complete access to every part of the vinegar factory.

Reg 115 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 115 formerly read:

An officer may, for the purpose of testing, take samples of the spirits, acetic acid, wine, or vinegar, or any other diluent, or of the liquid during the process of making the vinegar.

Reg 116 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 116 formerly read:

The Collector may at any time withdraw a written permission to obtain spirits for the making of vinegar, and shall notify in writing its withdrawal to the person to whom the written permission was granted.

Div 3 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 117 repealedby SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 117 formerly read:

The application of Excise Tariff Item 2 (Q) to spirit for use in public hospitals is subject to the provisions of regulations 117A to 125 (inclusive) of these regulations.

Reg 117A repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 117A formerly read:

The spirit must contain not less than ninety-four per centum by volume of alcohol.

Reg 118 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 118 formerly read:

The spirit may be delivered either to a State drug depot or to the principal public hospital in each State for distribution to public hospitals provided the chief executive official of such depot or principal public hospital undertakes in writing the responsibility for the safe custody and distribution of the spirit in accordance with the prescribed conditions and also furnishes security, to the satisfaction of the Collector, in accordance with Form 40 for compliance with these regulations.

Reg 119 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 119 formerly read:

Before spirit may be delivered under these regulations to any public hospital the chief executive official must first make application in writing to the Collector, and, if the Collector so requires, furnish security to the satisfaction of the Collector, in accordance with Form 40 for compliance with these regulations.

Reg 120 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1July 2006. Reg 120 formerly read:

Spirit received under these regulations by any State drug depot or principal public hospital for purposes of distribution must be delivered to public hospitals either in the same condition as received or in the form of medicines, medicinal extracts, infusions, tinctures or the like.

Reg 121 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 121 formerly read:

Spirit delivered under these regulations for use in a public hospital (except spirit delivered to a principal public hospital for distribution to other public hospitals) shall be used only in the hospital in the preparation of medicines, medicinal extracts, infusions, tinctures or the like, or for scientific purposes.

Reg 122 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 122 formerly read:

Spirit delivered under these regulations to any State drug depot, principal public hospital or other public hospital must be stored in a secure room provided with suitable locks and be placed in charge of a responsible employee of such depot or hospital.

Reg 123 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 123 formerly read:

A book shall be kept by a responsible official of each institution which receives spirit under these Regulations showing particulars of all spirit received and how such spirit has been used.

Reg 124 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 124 formerly read:

Immediately after the 30th June and 31st December of each year a return must be furnished in accordance with Form 41 by each institution which has received spirit under these regulations showing particulars of all spirit received during the previous half-year, how such spirit has been disposed of and the balance remaining on hand.

Reg 125 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 125 formerly read:

Unless otherwise permitted by the Collector, the maximum quantity of spirit that may be delivered under these regulations in a month to a public hospital, other than a principal public hospital, is a quantity sufficient for the normal monthly requirements of the hospital.

Div 4 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 125A repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 125A formerly read:

The application of Excise Tariff Item 2 (Q) to spirit for use in the manufacture of medicinal preparations for use in public hospitals is subject to the provisions of regulations 125B to 126 of these regulations.

Reg 125B repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 125B formerly read:

A person who uses spirit in the manufacture of medicinal preparations for use in public hospitals shall keep a record in accordance with Form 46.

Reg 125C repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. REg 125C formerly read:

The medicinal preparations referred to in regulation 125A of these regulations may be delivered to a public hospital for use in that hospital or to a State drug depot or similar institution or the principal public hospital in each State for distribution to public hospitals provided that the chief executive official of that depot, institution or principal public hospital furnishes security, to the satisfaction of the Collector, in accordance with Form 47.

Reg 125D repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 125D formerly read:

Before medicinal preparations may be delivered to a public hospital, principal public hospital or State drug depot or similar institution, the chief executive official of the hospital, depot or institution shall make application in writing to the Collector for the delivery of the preparations.

Reg 125E repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 125E formerly read:

The chief executive official of any public hospital, principal public hospital or State drug depot or similar institution shall forward a receipt to the manufacturer or distributor for the full quantities of medicinal preparations received in pursuance of regulation 125C of these regulations.

Reg 125F repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 125F formerly read:

All receipts issued in accordance with the last preceding regulation shall be kept by the manufacturer or distributor for a period of not less than twelve months and be made available for inspection by an officer.

Reg 125G repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 125G formerly read:

A book shall be kept by a responsible official of each State drug depot or similar institution or principal public hospital showing particulars of all medicinal preparations received in pursuance of regulation 125C of these regulations and the manner of disposal of those medicinal preparations.

Part VIII repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 142 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. REg 142 formerly read:

Approval may be granted by the Collector for the delivery of spirits from an approved place or a distillery for industrial or manufacturing purposes approved by the CEO.

Reg 143 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 143 formerly read:

A person desiring to obtain delivery of spirits for industrial or manufacturing purposes may make application to the Collector in accordance with Form 19.

Reg 146 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 146 formerly read:

Spirits in respect of which an approval has been granted under regulation 142 of these regulations may, with the permission of the Collector, be sold, in quantities not exceeding, in respect of any one purchaser, 25 litres in any one month to chemists or manufacturers for use in the manufacture of articles approved by the CEO.

Reg 148 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 148 formerly read:

148(1)
Every person receiving spirits in pursuance of regulation 142 of these regulations, in quantities exceeding 25 litres per month, shall keep records, in accordance with Form 21 of the receipt and disposal of the spirits.

148(2)
Each transaction shall be recorded immediately on completion and the account shall be balanced monthly.

Reg 149 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 149 formerly read:

All spirits that are delivered under regulation 142 must remain subject to the CEO's control and, until used:

(a) must be kept separate from other goods on the premises; or

(b) if the Collector so requires, must be kept in a secure and safe room approved by the Collector.

Reg 149 substituted by SR No 83 of 2001, reg 3 and Sch 1 item 4, effective 4 May 2001. Reg 149 formerly read:

UNUSED SPIRIT SUBJECT TO CUSTOMS CONTROL  
149
All spirits delivered in pursuance of regulation 142 of these regulations shall remain subject to the control of the Customs, and until used shall be kept separate and apart from other goods on the premises, or, if so required by the Collector, they shall be kept in a secure and safe room approved by him.

Reg 151 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 151 formerly read:

The Collector may, at any time, withdraw an approval granted under regulation 142, and shall notify the withdrawal, in writing, to the person to whom the approval was granted.

Reg 152 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 152 formerly read:

The application of Excise Tariff Item 2 (P) to spirit for use in universities for scientific or educational purposes is subject to the provisions of regulations 153 to 160A of these regulations.