Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024 (F2024L00728)
Schedule 1 Amendments
Part 1 Main amendments
Excise Regulation 2015
6 Section 11 (table items 1 and 2)
Repeal the items, substitute:
|
1 |
A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1. |
Within: (a) unless paragraph (b) applies - 4 years after the day when the excise duty is paid; or (b) if the application relates to goods that are tobacco products - 12 months after the day when the excise duty is paid. |
|
2 |
A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1. |
Within: (a) unless paragraph (b) applies - 4 years after the day when the relevant by-law is made; or (b) if the application relates to goods that are tobacco products - 12 months after the day when the relevant by-law is made. |
|
2A |
A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1. |
If the application relates to goods other than tobacco products - within 4 years after the day when the excise duty is paid. |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
