Commonwealth Consolidated Regulations

EXCISE REGULATIONS 1925

- made under the Excise Act 1901

TABLE OF PROVISIONS

   PART I--PRELIMINARY

   1.      Name of Regulations [see Note 1]  
   2.      Definitions  
   2AB.    Microbreweries  

   PART II--TOBACCO

           Division 5--Delivery of Australian tobacco leaf

   33.     Approval for uses and destruction of tobacco leaf  

           Division 9--Amount of duty for penalties relating to tobacco leaf

   49AA.   Amount of duty  

   PART III--REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY

   49A.    Remission -- rounding down duty paid in cash  
   50.     Circumstances under which refunds, rebates and remissions are made  
   50A.    Other circumstances under which refunds, rebates and remissions are made  
   51.     Requirements for remission, rebate or refund  
   52.     Application for remission, rebate or refund  
   52AAA.  Refunds of excise duty on beer  
   52B.    Rate, or amount, of rebate, refund, etc of excise duty -- stabilised crude petroleum oil and condensate  
   53.     Period for making of application  
   55.     Tobacco products to have lost their identity  
   56.     Beer returned or destroyed  
   57AA.   Eligibility with respect to refund on petrol  
   58.     Collector may make remission, rebate or refund  

   PART IV--DRAWBACK

   76.     Drawback of excise duty on goods  
   77.     Drawback of excise duty on specified goods  
   78.     Drawback of duty not payable in certain circumstances  
   78A.    Conditions relating to payment of drawback of duty  
   78B.    Amount of claim for drawback of excise duty  
   78C.    Examination etc of goods to be exported  
   78CA.   Deduction of rebates from drawback payable  
   78D.    Assistance to be given to Excise Officers  

   PART IVA--DUTY FREE SHOPS

   79.     Outwards duty free shops  
   81.     Inwards duty free shops  

   PART V--SAMPLES

   83.     Method of taking samples  

   PART XIV--SHIP'S STORES AND AIRCRAFT'S STORES

   186.    Interpretation  

   PART 17--DEPOSITS BY SUBSCRIBERS TO SECURITIES TAKEN FOR COMPLIANCE WITH EXCISE ACTS

   210.    Deposit of securities  

   PART XXII--MISCELLANEOUS

   247.    Review of decisions  
   248.    Statement to accompany notice of decision  
           SCHEDULE 1 Prescribed circumstances