EXCISE REGULATIONS 1925 (REPEALED)

PART III - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

REGULATION 52D   REMISSION, REBATE OR REFUND OF EXCISE DUTY - LPG  

52D(1)    
This regulation applies to LPG that is used or delivered:

(a) in a circumstance mentioned in item 9 of Schedule 1 ; and

(b) between 1 July 2012 and 30 June 2013.

52D(2)    
The amount of remission, rebate or refund of duty allowed for LPG, expressed in cents, is determined by using the formula:

L × 1.32

where:

L
is the quantity of LPG, expressed in litres, that is used or delivered by a licensed person or holder of a permission under section 61C of the Act:

(a) in a circumstance mentioned in item 9 of Schedule 1 ; and

(b) during the period mentioned in paragraph (1) (b).

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History

Reg 52D inserted by SLI No 151 of 2012, reg 3 and Sch 2 item 1, effective 1 July 2012.

Former reg 52D repealed by SLI No 58 of 2006, reg 3 and Sch 1 item 2, effective 22 March 2006. Reg 52D formerly read:

REGULATION 52D REFUND ON KEROSENE FOR USE IN AIRCRAFT  
52D
The amount of refund that may be allowed for the purposes of subsection 78 (1) of the Act to a person in respect of Excise duty that has been paid as specified in paragraph 50(1)(r) is an amount per litre equal to the amount per litre of Excise duty so paid.

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