EXCISE REGULATION 2015

PART 2 - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

Division 4 - Amount of remission, rebate or refund  

SECTION 12   AMOUNT OF REMISSION, REBATE OR REFUND OF EXCISE DUTY  

12(1)    
This section is made for subsection 78(2) of the Act.

12(2)    

The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.

Amount of remission, rebate or refund in a circumstance
Item	Circumstance	Amount
1A	A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1 .	The amount that is worked out under subsection (4) of this section.
1	A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1 .	The amount that is the difference between the amount of duty paid and the correct amount of duty.
2	A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1 .	The amount that is the whole of the duty paid.
3	A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1 .	The amount that is the difference between:
		(a)	the amount of duty paid; and
		(b)	the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 applies.
4	A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1 .	The amount that is equal to the negative amount mentioned in the item.
5	(Repealed by FRLI No F2021L00745)
6	A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1 .	The amount that is the difference between:
		(a)	the amount of duty paid; and
		(b)	the amount that is payable due to the amendments mentioned in the item.
7	A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1 .	The amount that is the whole of the duty payable.

Rebate or refund set off against liability for excise duty

12(3)    
The amount of a rebate or refund of excise duty that is payable to a person:

(a)    may be set off against the whole, or part, of that person ' s liability for excise duty; and

(b)    if the amount is set off as described in paragraph (a) - is taken to have been paid to the person.

Refund amount for recovered fuel vapour

12(4)    

For item 1A of the table in subsection (2) , the amount of refund that is payable to a person is equal to the sum of:

(a)    the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921 ; and

(b)    the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;

multiplied by 0.0006442.

Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.