EXCISE REGULATIONS (AMENDMENT) 1989 NO. 61 

EXCISE REGULATIONS (AMENDMENT) 1989 NO. 61 
- TABLE OF PROVISIONS

1. Circumstances under which remissions, rebates and refunds are made  
2. Period for making of application  


1989 No. 61 EXCISE REGULATIONS (AMENDMENT)
- REG 1
Circumstances under which remissions, rebates and refunds are made


  1. Regulation 50 of the Excise Regulations is amended:
  (a)  by omitting from paragraph (1) (q) "or" (last occurring);
  (b)  by inserting after paragraph (1) (r) the following paragraphs:
     "(s)  in relation to stabilised crude petroleum oil and liquefied
petroleum gas:
         (i)  Excise duty has been paid (whether before or after the
commencement of this provision) in respect of volumes of that oil and gas,
respectively, which, because of the making of an error in measurement or
calculation, are not the correct dutiable volumes; and
        (ii)  the Excise duty payable on the correct dutiable volumes would
be
less than the Excise duty so paid; or
     (t)  a determination under subsection 7 (3) of the Petroleum Excise
(Prices) Act 1987 of the final VOLWARE price in relation to a month in respect
of excisable crude petroleum oil is amended (whether before or after the
commencement of this provision) under subsection 7 (9) of that Act;".


1989 No. 61 EXCISE REGULATIONS (AMENDMENT)
- REG 2
Period for making of application


  2. Regulation 53 of the Excise Regulations is amended by adding at the end
the following subregulation:
  "(4) A refund of Excise duty shall not be allowed in the circumstance
specified in paragraph 50 (l) (t) unless an application for the refund in
accordance with regulation 52 is delivered to a Collector not later than 12
months after the day on which the relevant determination of the final VOLWARE
price is amended as referred to in that paragraph.".


- NOTES


1989 No. 61*1* EXCISE REGULATIONS*2* (AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 14 April 1989.
*2* Statutory Rules 1925 No. 181 as amended by 1926 No. 70; 1928 No. 131; 1929
Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105
and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and
99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942
Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946
No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16;
1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955
Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27
and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966
Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and
142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos.
199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111
and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984
Nos. 19, 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and
357; 1986 Nos. 78, 173, 249, 295 and 338; 1987 Nos. 28, 123, 161 and 212; 1988
Nos. 135, 216 and 388.