EXCISE REGULATIONS 1925 (REPEALED)

PART III - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

REGULATION 56  

56   BEER RETURNED OR DESTROYED  
A refund of Excise duty shall not be allowed in a circumstance specified in paragraph 50(1)(k) unless:

(a) if the beer has been returned to the brewery at which it was made, it was so returned within 90 days after it was first removed from the brewery; or

(b) if the beer has been destroyed:

(i) it was destroyed because it had become unfit for human use; and

(ii) the permission of a Collector for the destruction of the beer was sought within 90 days after it was first removed from the brewery at which it was made;

and the quantity of beer that was in the bulk container when it was returned to the brewery at which it was made or was destroyed was not less than 87.5% of the volume of the bulk container.

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History

Reg 56 amended by SLI No 174 of 2006, reg 3 and Sch 1 item 13, by substituting " container. " for " container as determined under section 77B of the Act at the time it was entered for home consumption. " , effective 1 July 2006.

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