EXCISE REGULATIONS 1925 (REPEALED)

PART III - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY

REGULATION 52B RATE, OR AMOUNT, OF REBATE, REFUND, ETC OF EXCISE DUTY - STABILISED CRUDE PETROLEUM OIL AND CONDENSATE

52B(1)
(Repealed by SLI No 240 of 2008)

View history note

History

Reg 52B(1) repealed by SLI No 240 of 2008, reg 3 and Sch 1 item 9, effective midnight (by legal time in the Australian Capital Territory) on 13 May 2008.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

**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

52B(2)
The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50(1)(s) is the amount of the difference between the amount of duty paid and the correct amount of duty.

52B(3)
The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50(1)(sa) is the whole of the duty paid.

52B(4)
The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50(1) (sb) is the amount of the difference between the amount of duty paid and the amount of the duty ascertained at the end of the financial year concerned under section 6B , 6C , 6CA or 6D , as applicable, of the Excise Tariff Act 1921 .

View history note

52B(5)
The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50(1)(sc) is an amount equal to the negative amount mentioned in the paragraph.

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