PART VIII
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REMISSIONS, REFUNDS, REBATES AND DRAWBACKS
SECTION 78
REMISSIONS, REBATES AND REFUNDS
78(1)
Remissions, rebates and refunds of excise duty may be allowed:
(a)
in respect of excisable goods generally or in respect of the goods included in a class of excisable goods; and
(b)
in such circumstances, and subject to such conditions and restrictions (if any), as are prescribed, being circumstances, and conditions and restrictions, that relate to excisable goods generally or to the goods included in a class of excisable goods.
78(1A)
Regulations made for the purposes of subsection (1) may make provision for and in relation to the CEO granting approvals.
History
S 78(1A) inserted by No 74 of 2006, s 3 and Sch 1 item 78, effective 1 July 2006.
78(2)
The regulations may prescribe the amount, or the means of determining the amount, of any remission, rebate or refund of excise duty that may be allowed for the purposes of subsection (1).
78(3)
Excise duty is taken to be remitted in respect of fuel if:
(a)
the fuel is used in the manufacture of goods that are not excisable goods; and
(b)
the fuel has been chemically transformed (other than by combustion) in that manufacture.
History
S 78(3) inserted by No 74 of 2006, s 3 and Sch 1 item 79, effective 1 July 2006.
78(3)
(Repealed by No 167 of 1997.)
History
S 78(3) repealed by No 167 of 1997, s 3 Sch 1 item 9, effective January 1998. S 78(3) formerly read:
78(3)
If:
(a)
a person uses stabilised crude petroleum oil classified to paragraph 11 (H) (2) of the Schedule to the
Excise Tariff Act 1921
or condensate classified to paragraph 11 (J) (2) of that Schedule in substitution for an excisable petroleum product classified to sub-item 11 (A), 11 (B), 11 (C), 11 (D) or 11 (E) of that Schedule in particular circumstances; and
(b)
a remission, rebate or refund of excise duty is allowed under subsection (1) in respect of that last-mentioned excisable petroleum product in those circumstances;
this section, and the regulations made for the purposes of this section, have effect as if that oil or condensate were that last-mentioned excisable petroleum product.
No 167 of 1997, s 3 Sch 1 item 10, comprised the following transitional provision:
10
If, apart from the repeal of subsections 78(3), (4) and (5) of the
Excise Act 1901
by item 9, a person would have an entitlement to a remission, rebate or refund of excise duty because particular circumstances exist immediately before 31 January 1998 (
pre-commencement circumstances
), the person continues to be entitled to the remission, rebate or refund of excise duty in relation to those pre-commencement circumstances on and after 31 January 1998.
78(4)
(Repealed by No 167 of 1997.)
History
S 78(4) repealed by No 167 of 1997, s 3 Sch 1 item 9, effective January 1998. S 78(4) formerly read:
78(4)
Without limiting the generality of subsection (1) or (3) or the scope of the regulations that may be made for the purposes of subsection (1), if the CEO is satisfied that:
(a)
stabilised crude petroleum oil classified to paragraph 11 (H) (2) of the Schedule to the
Excise Tariff Act 1921
; or
(b)
condensate classified to paragraph 11 (J) (2) of that Schedule;
has been produced, or distributed, for use (the ``substituted use'') otherwise than as a fuel in an internal combustion engine, the person who is liable to pay excise duty on that stabilised crude petroleum oil or condensate because it is classified to that paragraph is entitled to a remission of duty.
No 167 of 1997, s 3 Sch 1 item 10, comprised the following transitional provision:
10
If, apart from the repeal of subsections 78(3), (4) and (5) of the
Excise Act 1901
by item 9, a person would have an entitlement to a remission, rebate or refund of excise duty because particular circumstances exist immediately before 31 January 1998 (
pre-commencement circumstances
), the person continues to be entitled to the remission, rebate or refund of excise duty in relation to those pre-commencement circumstances on and after 31 January 1998.
78(5)
(Repealed by No 167 of 1997.)
History
S 78(5) repealed by No 167 of 1997, s 3 Sch 1 item 9, effective January 1998. S 78(5) formerly read:
78(5)
The amount of the remission allowed in respect of excise duty payable under item 11 of the Schedule to the
Excise Tariff Act 1921
on that stabilised crude petroleum oil or that condensate is an amount worked out under the formula:
| Volume
×
(Primary rate
−
Substituted use rate) |
where:
``Volume'' means the volume of that stabilised crude petroleum oil or of the condensate;
``Primary rate'' means:
(a)
so far as stabilised crude petroleum oil is concerned
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the rate of excise duty applicable to goods classified to paragraph 11 (H) (2) of that Schedule; and
(b)
so far as condensate is concerned
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the rate of excise duty applicable to goods classified to paragraph 11 (J) (2) of that Schedule;
``Substituted use rate'' means, so far as both stabilised crude petroleum oil and condensate are concerned:
(a)
if the substituted use is use as fuel oil, heating oil, lighting kerosene or power kerosene
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the rate of excise duty applicable to goods classified to paragraph 11 (E) (3) of that Schedule; and
(b)
if the substituted use is any other use
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Free.
No 167 of 1997, s 3 Sch 1 item 10, comprised the following transitional provision:
10
If, apart from the repeal of subsections 78(3), (4) and (5) of the
Excise Act 1901
by item 9, a person would have an entitlement to a remission, rebate or refund of excise duty because particular circumstances exist immediately before 31 January 1998 (
pre-commencement circumstances
), the person continues to be entitled to the remission, rebate or refund of excise duty in relation to those pre-commencement circumstances on and after 31 January 1998.
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