EXCISE REGULATION 2015

Schedule 1 - Circumstances for remissions, rebates and refunds

Note: See section 8 .

1 Circumstances in which remission, rebate or refund may be made on application, or without an application if the goods are lost, destroyed or otherwise ceased to exist

(1)

View history reference

For section 8 , the following table sets out the circumstances in which:

(a) a remission, rebate or refund of excise duty may be made by the CEO if an application for the remission, rebate or refund is made in accordance with section 10 ; or

(b) a remission of excise duty may be made by the CEO without an application being made if the goods mentioned in the circumstance:

(i) have been totally lost or destroyed; or

(ii) have otherwise ceased to exist.

Circumstances for remission, rebate or refund on application
Item	Circumstance
1	Excise duty has been paid or is payable on goods that have, while subject to the CEO ' s control:
	(a)	deteriorated; or
	(b)	been damaged, pillaged, lost or destroyed; or
	(c)	become unfit for human consumption.
2	Excise duty has been paid or is payable on goods that are:
	(a)	subject to the CEO ' s control; and
	(b)	not worth the amount of excise duty paid or payable on the goods.
3	Excise duty has been paid on goods, other than gaseous fuel, because of manifest error of fact or patent misconception of the law.
4	Excise duty has been paid on gaseous fuel because of manifest error of fact or patent misconception of the law, unless:
	(a)	the excise duty was paid in circumstances in which excise duty was not payable; and
	(b)	the gaseous fuel was sold to a person for a price that included an amount for excise duty (the *excise duty portion* ); and
	(c)	an amount equal to the excise duty portion has not been refunded or credited to the person.
	Note:	For paragraph (a), an example of when excise duty is not payable is when the gaseous fuel is for non-transport use.
5	Excise duty has been paid on goods that:
	(a)	become goods that are not liable to excise duty under section 160A of the Act; and
	(b)	are not relevant fuel (see subclause (2) ).
6	Both of the following apply:
	(a)	excise duty has been paid on goods;
	(b)	a by-law is made under Part XV of the Act to the effect that excise duty:
		(i)	is not payable on those goods; or
		(ii)	is payable on those goods at a rate which is less than the rate that applied when the goods were entered for home consumption.
7	Excise duty has been paid on goods that:
	(a)	have not been used; and
	(b)	are returned to:
		(i)	premises covered by a licence granted under section 39A of the Act; or
		(ii)	a person authorised by the manufacturer of the goods to receive goods on behalf of the manufacturer; and
	(c)	are destroyed, or are subjected to further manufacture or production; and
	(d)	item 7A does not apply to.
7A	All of the following apply:
	(a)	excise duty has been paid on any of the following goods:
		(i)	gasoline (other than for use as fuel in aircraft) classified to subitem 10.5 of the Schedule to the Excise Tariff Act 1921 ;
		(ii)	gasoline for use as fuel in aircraft classified to subitem 10.6 of that Schedule;
		(iii)	blends of gasoline and ethanol classified to subitem 10.7 of that Schedule;
		(iv)	diesel classified to subitem 10.10 of that Schedule;
		(v)	blends of diesel and either biodiesel or ethanol, or both, classified to subitem 10.12 of that Schedule;
	(b)	a quantity of the goods are returned to premises covered by a licence granted under section 39A of the Act;
	(c)	the returned goods are processed by a vapour recovery unit at the premises.
8	Both of the following apply:
	(a)	excise duty has been paid on a quantity of stabilised crude petroleum oil or condensate in circumstances other than those set out in item 11;
	(b)	the duty paid is more than the correct amount because of an error in measurement or calculation of the quantity.
9	All of the following apply:
	(a)	the goods are stabilised crude petroleum oil or condensate produced by a person in a financial year;
	(b)	excise duty has been paid on the oil or condensate entered for home consumption in a month in the financial year;
	(c)	section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 applies to the goods;
	(d)	the CEO is satisfied that the total quantity of the oil or condensate that is likely to be entered by the person for home consumption for the financial year will be less than a dutiable quantity worked out under subclause (3) .
10	All of the following apply:
	(a)	the goods are stabilised crude petroleum oil or condensate produced by a person in a financial year;
	(b)	section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 applies to the goods;
	(c)	the amount of excise duty on the oil or condensate for each month of the financial year is ascertained under that section and paid;
	(d)	the total excise duty paid is more than the total excise duty payable on the total quantity of oil or condensate entered by the person for home consumption during the financial year.
11	All of the following apply:
	(a)	the goods are stabilised crude petroleum oil or condensate produced by a person in a financial year;
	(b)	excise duty has been paid on the oil or condensate;
	(c)	a credited adjustment amount subsequently applies to the excise duty under section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 ;
	(d)	account is taken of the credited adjustment amount in a calculation under subsection 6B(3) , 6C(3) , 6CA(3) or 6D(3) of that Act;
	(e)	the amount ascertained under that subsection to be the amount of duty for the oil (as old oil, new oil or intermediate oil) or condensate is a negative amount (that is, an amount less than zero).
	Note:	See subclause (4) for the meaning of some expressions used in this item.
12	Both of the following apply:
	(a)	the goods are excisable crude petroleum oil or excisable condensate;
	(b)	a determination, under subsection 7(3) of the Petroleum Excise (Prices) Act 1987 , of the final VOLWARE price for a month in relation to the oil or condensate is amended under subsection 7(9) of that Act.
13	Excise duty has been paid on goods that are sold to a person for:
	(a)	the official use of a diplomatic mission of a foreign country; or
	(b)	the personal use of a person mentioned in paragraph 9(1)(b) or (c) of the Diplomatic Privileges and Immunities Act 1967 ; or
	(c)	the official use of a consular post described in paragraph 7(1)(a) of the Consular Privileges and Immunities Act 1972 ; or
	(d)	the personal use of a person mentioned in paragraph 7(1)(b) or (c) of the Consular Privileges and Immunities Act 1972 .
14	Excise duty has been paid on goods:
	(a)	that are purchased by a person for the use by, and official use of, a government of a foreign country under an agreement between that government and the Australian Government; and
	(b)	that are not for the purpose of trade; and
	(c)	for which no refund or rebate can be claimed under item 15.
15	Both of the following apply:
	(a)	excise duty has been paid on goods that:
		(i)	are sold to a person for the use by, and official use of, a government of a foreign country under an agreement between that government and the Australian Government; and
		(ii)	are not for the purpose of trade;
	(b)	either:
		(i)	the price for which the goods were sold to that person did not include an amount in respect of excise duty; or
		(ii)	if the price at which the goods were sold to that person included an amount in respect of excise duty - an amount equal to the amount of excise duty has been refunded or credited to that person.
16	Both of the following apply:
	(a)	excise duty has been paid on goods that:
		(i)	are sold to, or for use by, a person covered by a Status of Forces Agreement between the Australian Government and the government of a foreign country; and
		(ii)	are for the official use of a person covered by the agreement; and
		(iii)	are not resold in Australia to a person not covered by the agreement;
	(b)	either:
		(i)	the price for which the goods were sold to that person did not include an amount for excise duty; or
		(ii)	if the price for which the goods were sold to that person included an amount for excise duty - an amount equal to the amount of excise duty has been refunded or credited to that person.
17	Excise duty has been paid on goods:
	(a)	that are:
		(i)	purchased by a person covered by a Status of Forces Agreement between the Australian Government and the government of a foreign country; and
		(ii)	for the use by, and official use of, a person covered by the agreement; and
		(iii)	not resold in Australia to a person not covered by the agreement; and
	(b)	for which no refund is able to be claimed under item 16.
18	Excise duty has been paid or is payable on a recycled product:
	(a)	that is hydraulic oil, brake fluid, transmission oil, transformer oil or heat transfer oil classified to subitem 15.2 of the Schedule to the Excise Tariff Act 1921 ; and
	(b)	for which no benefit is payable under the Product Stewardship (Oil) Regulations 2000 ; and
	(c)	that is for the same use it had before being recycled; and
	(d)	for an application for remission of excise duty - that is delivered in accordance with a permission given under section 61C of the Act.
19	Excise duty has been paid on goods:
	(a)	for the official use of an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies; and
	(b)	acquired in an acquisition of goods that are exempt from duties of excise.
20	Excise duty has been paid on goods for the personal use of a person who is:
	(a)	the holder of a high office in an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies; and
	(b)	exempt from duties of excise in accordance with regulations made under that Act.
21	(Repealed by FRLI No F2021L00745)
22	Both of the following apply:
	(a)	excise duty has been paid on goods;
	(b)	the effect of the amendments made by the Excise Tariff Amendment (Carbon Tax Repeal) Act 2014 is that excise duty is payable on the goods at a rate that is less than the rate which applied when the goods were entered for home consumption.

View history note

History

Cl 1(1) amended by FRLI No F2024L00728, s 4 and Sch 1 item 13 - 15, by substituting " premises covered by a licence " for " premises for which a licence has been " in table item 7, column headed " Circumstance " , para (b)(i), inserting para (d) at the end of the cell at table item 7, column headed " Circumstance " and inserting table item 7A, effective 1 July 2024.

Cl 1(1) amended by FRLI No F2021L00745, s 4 and Sch 1 item 5, by repealing table item 21, effective 12 June 2021. For application and transitional provisions, see s 62 . Table item 21 formerly read:

21 Excise duty has been paid during a financial year on an alcoholic beverage that is manufactured by an alcohol manufacturer, and:

(a the duty was paid by the alcohol manufacturer; and

(b) in accordance with subclause (6), the alcohol manufacturer is legally and economically independent of any other alcohol manufacturer that has received a refund because of this item in relation to duty paid during the financial year; and

(c) the amount of refund paid because of this item to the alcohol manufacturer mentioned in paragraph (a) in relation to duty paid during the financial year does not exceed:

(i) if the alcohol manufacturer is an alcohol manufacturer at the start of the financial year - $100,000; or

(ii) if the alcohol manufacturer first becomes an alcohol manufacturer after the start of the financial year - an amount worked out under subclause (5); and

(d) the alcohol manufacturer fermented or distilled at least 70% by volume of the alcohol content of the alcoholic beverage; and

(e) if the alcoholic beverage is obtained from distillation, and the refund is not of duty paid in the first or second financial year in relation to which the alcohol manufacturer could first claim a refund because of this item for any alcoholic beverage:

(i) in accordance with subclause (6), the alcohol manufacturer has sole ownership of one or more stills that have a capacity of at least 5 litres; and

(ii) at least one of those stills had been installed and was ready to use at the start of the financial year during which the duty mentioned in paragraph (a) was paid; and

(iii) at least one of those stills is used by the alcohol manufacturer during the financial year for the purposes of manufacturing any alcoholic beverages.

Cl 1(1) amended by FRLI No F2018L01597, s 4 and Sch 1 item 1, by substituting " $30,000 " for " $100,000 " in table item 21, column headed " Circumstance " , para (c)(i), effective 24 November 2018 and applicable in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.

Cl 1(1) amended by FRLI No F2017L00927, s 4 and Sch 1 item 7, by substituting table item 21, applicable in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017. Table item 21 formerly read:

21 Excise duty has been paid on beer that is manufactured in an eligible brewery during a financial year, and the amount of refund paid during the financial year to the entity that operates the brewery does not exceed:

(a) if the brewery is an eligible brewery at the start of the financial year - $30 000; or

(b) if the brewery first becomes an eligible brewery after the start of the financial year - an amount worked out under subclause (5).

(2)
For item 5 of the table in subclause (1) :

relevant fuel
means fuel for which:

(a) an entity:

(i) has an entitlement to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and

(ii) does not have an increasing fuel tax adjustment in relation to the fuel; or

(b) an entity:

(i) had an entitlement mentioned in subparagraph (a)(i); and

(ii) did not have an adjustment mentioned in subparagraph (a)(ii).

(3)
For item 9 of the table in subclause (1) , a dutiable quantity is worked out as follows:

(a) for oil to which section 6B of the Excise Tariff Act 1921 applies - the quantity is worked out using the formula:

Number of days × 4B

(b) for oil to which section 6C of the Excise Tariff Act 1921 applies and condensate to which section 6CA of that Act applies - the quantity is worked out using the formula:

Number of days × 10B

(c) for oil to which section 6D of the Excise Tariff Act 1921 applies - the quantity is worked out using the formula:

Number of days × 6B

where:

B
has the same meaning as in whichever of section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 applies to the oil or condensate.

Number of days
means the number of days in the relevant financial year.

(4)
For item 11 of the table in subclause (1) :

credited adjustment amount
has the same meaning as in whichever of section 6B , 6C , 6CA or 6D of the Excise Tariff Act 1921 applies.

intermediate oil
has the same meaning as in subsection 3(1) of the Excise Tariff Act 1921 .

new oil
has the same meaning as in subsection 3(1) of the Excise Tariff Act 1921 .

old oil
has the same meaning as in section 6B of the Excise Tariff Act 1921 .

(5)
(Repealed by FRLI No F2021L00745)

View history note

History

Cl 1(5) repealed by FRLI No F2021L00745, s 4 and Sch 1 item 6, effective 12 June 2021. For application and transitional provisions, see s 62 . Cl 1(5) formerly read:

(5)
For item 21 of the table in subclause (1), an amount for an alcohol manufacturer is worked out using the formula:

$100,000 × Eligible days

365

where:

eligible days
means the number of days in the period:

(a) starting on the day the alcohol manufacturer first becomes an alcohol manufacturer; and

(b) ending at the end of the relevant financial year.

Cl 1(5) amended by FRLI No F2018L01597, s 4 and Sch 1 item 2, by substituting the formula , effective 24 November 2018 and applicable in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019. The formula formerly read:

$30 000 × Brewing days

365

Cl 1(5) substituted by FRLI No F2017L00927, s 4 and Sch 1 item 8, applicable in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017. Cl 1(5) formerly read:

(5)
For item 21 of the table in subclause (1), an amount for a brewery is worked out using the formula:

$30 000 × Brewing days

365

where:

brewing days
means the number of days in the period:

(a) starting on the day the relevant brewery first became an eligible brewery; and

(b) ending at the end of the relevant financial year.

(6)
(Repealed by FRLI No F2021L00745)

View history note

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21	Excise duty has been paid during a financial year on an alcoholic beverage that is manufactured by an alcohol manufacturer, and:
	(a	the duty was paid by the alcohol manufacturer; and
	(b)	in accordance with subclause (6), the alcohol manufacturer is legally and economically independent of any other alcohol manufacturer that has received a refund because of this item in relation to duty paid during the financial year; and
	(c)	the amount of refund paid because of this item to the alcohol manufacturer mentioned in paragraph (a) in relation to duty paid during the financial year does not exceed:
		(i)	if the alcohol manufacturer is an alcohol manufacturer at the start of the financial year - $100,000; or
		(ii)	if the alcohol manufacturer first becomes an alcohol manufacturer after the start of the financial year - an amount worked out under subclause (5); and
	(d)	the alcohol manufacturer fermented or distilled at least 70% by volume of the alcohol content of the alcoholic beverage; and
	(e)	if the alcoholic beverage is obtained from distillation, and the refund is not of duty paid in the first or second financial year in relation to which the alcohol manufacturer could first claim a refund because of this item for any alcoholic beverage:
		(i)	in accordance with subclause (6), the alcohol manufacturer has sole ownership of one or more stills that have a capacity of at least 5 litres; and
		(ii)	at least one of those stills had been installed and was ready to use at the start of the financial year during which the duty mentioned in paragraph (a) was paid; and
		(iii)	at least one of those stills is used by the alcohol manufacturer during the financial year for the purposes of manufacturing any alcoholic beverages.

21	Excise duty has been paid on beer that is manufactured in an eligible brewery during a financial year, and the amount of refund paid during the financial year to the entity that operates the brewery does not exceed:
	(a)	if the brewery is an eligible brewery at the start of the financial year - $30 000; or
	(b)	if the brewery first becomes an eligible brewery after the start of the financial year - an amount worked out under subclause (5).